§ 3205. Taxpayer Advocate

(a) There is established within the Department of Taxes an Office of the Taxpayer Advocate.

(b) The Taxpayer Advocate shall have the following functions and duties:

(1) identify subject areas where taxpayers have difficulties interacting with the Department of Taxes;

(2) identify classes of taxpayers or specific business sectors who have common problems related to the Department of Taxes;

(3) propose solutions, including administrative changes to practices and procedures of the Department of Taxes;

(4) recommend legislative action as may be appropriate to resolve problems encountered by taxpayers;

(5) educate taxpayers concerning their rights and responsibilities under Vermont's tax laws;

(6) educate tax professionals concerning the Department of Taxes regulations and interpretations by issuing bulletins and other written materials; and

(7) assist individual taxpayers in resolving disputes with the Department of Taxes.

(c) The Taxpayer Advocate shall prepare an annual report detailing the actions the Taxpayer Advocate has taken to improve taxpayer services and the responsiveness of the Department of Taxes. The report shall identify the problems encountered by taxpayers in interacting with the Department of Taxes and include specific recommendations for administrative and legislative actions to resolve those problems. The report shall identify any problems that span an entire class of taxpayer or specific industry, and propose class- or industry-wide solutions. The report of the Taxpayer Advocate shall be submitted to the Senate Committee on Finance and the House Committee on Ways and Means on or before January 15 of each year. The provisions of 2 V.S.A. § 20(d) (expiration of required reports) shall not apply to the required report to be made under this subsection.

(d) By January 15, 2012, the Joint Fiscal Office and the Office of Legislative Council shall jointly present a proposal to the Senate Committee on Finance and the House Committee on Ways and Means for the creation of an independent Office of the Taxpayer Advocate. The proposal shall consider the experiences in other states and include the specific duties and functions of the Office, an independent appointment and retention process, a reporting process, and potential funding sources. The Joint Fiscal Office and Office of Legislative Council shall be assisted by the Department of Taxes, and any other executive agency, as necessary in preparing the proposal. (Added 2011, No. 45, § 36e, eff. May 24, 2011; amended 2011, No. 143 (Adj. Sess.), § 6, eff. May 15, 2012; 2015, No. 131 (Adj. Sess.), § 8.)