Communications with the Department

• You have the right to make an audio recording of any meeting with the Department relating to the determination or collection of any tax using your equipment and at your own expense.   
• If the Department is recording your meeting, you have the right to obtain a copy of the recording by reimbursing the Department for the costs of making the copy.
• You have the right to represent yourself or, by power of attorney, you may authorize someone (who is not disbarred or suspended from practice) to represent you in any meeting with the Department.   
• If someone represents you at a meeting with the Department, you have the right not to be present at any meeting, unless the Department subpoenas you to appear personally.  
• If you clearly state to the Department at any time during a meeting with the Department that you wish to consult with someone, you have the right to contact and consult with an attorney, a certified public accountant, public accountant, or other individual authorized to represent you at any meeting with the Department.
• You have the right to an explanation, in any initial notice or other initial communication of a deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for the underpayment, interest and penalties.

Any of the above rights may be waived by you.

If you have solicited written advice from the Department and have relied upon that advice, and that advice proved to be erroneous, you have a right to an abatement of any penalties assessed against you. To be entitled to such abatement, you must have included complete and accurate information in your written request for advice.

The Department has a duty to advise you of your rights as set forth in this pamphlet.  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.