H.B. 80 Enrolled

1

STUDY ON TAXPAYER ADVOCATE PROGRAM
2 2009 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Keith Grover
5 Senate Sponsor: Margaret Dayton
6
7 LONG TITLE
8 General Description:
9 This bill requires the Revenue and Taxation Interim Committee to study the
10 implementation of a taxpayer advocate program.
11 Highlighted Provisions:
12 This bill:
13 . requires the Revenue and Taxation Interim Committee to study the implementation
14 of a taxpayer advocate program within the Utah State Tax Commission during the
15 2009 interim;
16 . prescribes the scope of the study; and
17 . addresses legislation to implement a taxpayer advocate program.
18 Monies Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 None
22 Uncodified Material Affected:
23 ENACTS UNCODIFIED MATERIAL
24
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Study on taxpayer advocate program.
27 (1) During the 2009 interim, the Revenue and Taxation Interim Committee shall study
28 the implementation of a taxpayer advocate program within the Utah State Tax Commission.
29 (2) The study required by Subsection (1) shall include:

30 (a) a review of best practices in implementing a taxpayer advocate program, including
31 examining:
32 (i) the National Taxpayer Advocate Service; and
33 (ii) other states' taxpayer advocate programs;
34 (b) an estimate of the cost to the state of implementing a taxpayer advocate program
35 within the Utah State Tax Commission;
36 (c) a review of options for mitigating the cost to the state of implementing a taxpayer
37 advocate program within the Utah State Tax Commission; and
38 (d) hearing testimony from tax practitioners and other interested parties.
39 (3) If the Revenue and Taxation Interim Committee determines to draft legislation to
40 implement a taxpayer advocate program within the Utah State Tax Commission, the
41 legislation may:
42 (a) establish the functions and duties of the taxpayer advocate;
43 (b) specify the circumstances under which the taxpayer advocate may grant assistance
44 or relief to a taxpayer;
45 (c) specify the type of assistance or relief that the taxpayer advocate may grant to a
46 taxpayer; and
47 (d) address funding for the taxpayer advocate program.