Procedurally Taxing: State Level Taxpayer Rights: A Survey of State Tax Administration (April 4, 2022)

A guest blogger has made available for download their article, “State Level Taxpayer Rights: A Survey of State Tax” published on Procedurally Taxing blog. The article begins as follows:

Under a grant from the Rockefeller Foundation, the Center for Taxpayer Rights has developed a survey of state tax administration practices and procedures to better understand how taxpayer rights are protected. The survey gathers information relating to income tax (where applicable), property tax, sales tax, and any other statewide tax that the state may have. In each of these sections, the questions are divided into categories, including Assessment, Appeals, Collection, and Litigation. Volunteers are asked to provide an explanation as well as a citation to their response when possible. Once the information is collected, we will make recommendations for administrative procedures for practices that work well, and we will propose model legislation for state funding of low-income taxpayer clinics and the establishment of state taxpayer advocate/ombuds offices. We will also identify areas of deficiency in taxpayer protections and advocate for change where we believe taxpayer rights are in jeopardy.  The Center plans to hold a Reimagining Tax Administration workshop in the fall of 2022 to discuss the survey findings and recommendations.

To see the full article, click here: “State Level Taxpayer Rights: A Survey of State Tax Administration”

Posted by Mallory Wentz, Associate Editor, Wealth Strategies Journal.

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