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H.B. 80

             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 legislation
             41      shall:
             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.




Legislative Review Note
    as of 12-8-08 11:14 AM


Office of Legislative Research and General Counsel


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