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.