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 Assistance Officer acts as the voice of the taxpayer within ADOR, 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.
Advocacy's goal is not 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.
The Revenue Commissioner appoints the Taxpayer Assistance Officer who can issue taxpayer assistance orders granting relief for taxpayers, at the approval of the Revenue Commissioner or Assistant Revenue Commissioner.
Read Act No. 2000-233 to learn more.
Advocacy's goal is not 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.
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
Advocacy's goal is not 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.
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.
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