The Taxpayer Advocate is independent of the Department’s divisions so it can provide impartial service. The office works to resolve taxpayer issues after the usual channels of problem solving have been exhausted or communications with the Department have broken down. The office handles a taxpayer’s procedural issues or disputes with the service or inefficiency of the Department, especially those concerning citizen rights guaranteed by the Taxpayer Bill of Rights. The office also receives complaints about improper or abusive behavior by an employee of the Department. The office does not address issues of fact or law that are considered by the Office of Dispute Resolution. However, it tries to understand the underlying causes of citizen concerns, and if they are inherent in the department’s system, correct them so they do not reoccur.
The Taxpayer Advocate:
• monitors the Department's compliance with the Taxpayer Bill of Rights,
• ensures taxpayers have access to materials on the department's tax, audit, collection, and appeals process that are easily understandable,
• receives and evaluates complaints about abusive behavior by department employees, and
• makes recommendations to the director to address concerns identified in carrying out these responsibilities.
PO Box 5805
Helena, MT 59604-5805