Today is Sunday, January 22, 2017
 
Important Notices!
 
Alabama Department of Revenue - Office of Taxpayer Advocacy

Office of Taxpayer Advocacy

Phone Number: 334-242-1055  
Fax Number: 334-242-0814

 

The Office of Taxpayer Advocacy can help provide possible relief for taxpayers who, after exhausting all other methods of appeal or review, still may have an unresolved tax issue. The Taxpayer Advocate acts as the "voice" of the taxpayer within the department, working to find possible relief while also identifying reasons for the problems and suggesting long-term, structural remedies when necessary. This office serves to enhance the department's commitment to its mission statement of providing fair and equitable treatment to all taxpayers.

The Office of Taxpayer Advocacy is not designed to circumvent regular procedures in resolving tax disputes, but rather to intercede on the taxpayer's behalf when disagreement remains after all applicable procedures have been exhausted. Taxpayer grievances can be caused by a variety of reasons, such as lack of tax knowledge on the part of the taxpayer, confusing or erroneous instructions or actions by the department, or lack of response from either party. Regardless of the reasons, the Taxpayer Advocate is here to help when there is nowhere else to go.

The Commissioner of Revenue appoints the Taxpayer Advocate to help taxpayers with tax issues arising from taxes administered by the department. The Taxpayer Advocate can, subject to the approval of the Commissioner or Assistant Commissioner, issue taxpayer assistance orders granting relief for taxpayers when deemed appropriate. Read the law that created the position of Taxpayer Advocate: Act No. 2000-233.

   

The Office of Taxpayer Advocacy can:

  • Ensure fair and consistent application of Alabama's tax laws and department policies.
  • Provide a fresh look at individual tax situations that have exhausted all other administrative avenues of appeal.
  • Problem-solve and suggest options to taxpayers' dilemmas.
  • Provide another access point to department information.
  • Advocate for individual and business taxpayer concerns.
   

The Office of Taxpayer Advocacy cannot:

  • Change Alabama's tax laws for individual situations.
  • Interfere with normal processing systems.
  • Act as legal counsel for individual situations.
  • Help you with your Federal income tax or taxes you paid to other states.
  • Reduce tax liability through offer of compromises. (Note: The State of Alabama does not accept offers of compromise when taxes are legally due)
  • Grant or set up payment plans, other than providing information on how this is done.
  • Release liens or garnishments, however if a taxpayer assistance order eliminates a tax liability, any associated liens will automatically be released.
  • Intervene in the normal processing of refunds nor provide expected dates that individual refunds will be issued.
  • Change a final assessment issued by the Department if the assessment has been upheld by the Alabama Tax Tribunal or any other court.