30022

(a) The Taxpayer’s Rights Protection Office is hereby created within the Department to be charged with addressing the problems and claims of the taxpayer, in addition to other functions set forth in this section. The Office shall be administered by a Director, appointed by the Governor.The Office shall carry out the following functions:(1) Oversee compliance with the provisions of the Taxpayer Bill of Rights.(2) Facilitate matters between the taxpayer and the Department in any complaint related to a violation of any right granted under this Code.(3) Promote the swift, effective solution of the problems faced by the taxpayer that cannot be resolved through the regular procedures of the Department.(4) Issue taxpayer assistance orders, motu proprio or at the request of the taxpayer, if it determines that the taxpayer is suffering or is about to suffer a significant hardship as a result of the violation of the provisions contained in the Taxpayer Bill of Rights. The term 'significant hardship', as used in this subsection, shall be understood as a serious privation caused or about to be caused as a result of the improper administration of tax laws and their regulations by the

cant hardship', as used in this subsection, shall be understood as a serious privation caused or about to be caused as a result of the improper administration of tax laws and their regulations by the Department. However, a mere economic or personal inconvenience caused to a taxpayer shall not constitute a 'significant irreparable hardship'.(b) The Secretary shall establish through regulations the criteria that shall regulate the [issuance] and processing of taxpayer assistance orders. Noncompliance with a taxpayer assistance order by an official or employee of the Department shall result in a disciplinary action according to the provisions of the Personnel Regulations.(c) Likewise, the Secretary shall by regulation establish the parameters that shall govern the procedures between the Office and the taxpayers.(d) The Director shall be responsible for the internal operations of the Office, subject to the norms and regulations established by the Secretary for the operations of the Department.(e) The budget appropriation of the Department of the Treasury shall include a separate item for the operations of the Office. History —Jan. 31, 2011, No. 1, § 1001.02, retroactive to Jan.

Department.(e) The budget appropriation of the Department of the Treasury shall include a separate item for the operations of the Office. History —Jan. 31, 2011, No. 1, § 1001.02, retroactive to Jan. 1, 2011; Dec. 10, 2011, No. 232, § 2.