Taxpayer Assistance - Taxpayer Remedies

The Department has a duty to advise you of your rights as set forth in the Taxpayer Bill of Rights.  If the Department fails to advise you of your rights, the statute of limitations on assessment or the time for appeal of assessment or for denial of refund is suspended until the Department complies with its duty. 

Please note, there is no suspension of time for which any return or declaration of consideration must be filed.