You have the right to privacy with regard to information you
provide pertaining to returns, reports, or the affairs of your
You have the right to advice and assistance from the DOR in
complying with state tax laws.
You have the right to a clear and concise explanation of:
- basis of assessment of additional taxes, interest and
penalties, or the denial or reduction of any refund or credit
- procedure for protest and appeal of a Notice of Tax Due,
a reduction or denial of a refund, or a denial of a request
for additional time to file a supporting statement; and
- tax laws and changes in tax laws so that you can comply
with the law.
Protest and Appeal
You have the right to file a protest with the DOR if you disagree
with a Notice of Tax Due, a reduction or denial of a refund, or
a denial of a request for additional time to file a supporting
statement. If you file a timely protest, you have a right to a
conference to discuss the matter. If you are not satisfied with
the Department’s final ruling following your protest, you may
appeal the final ruling to the Kentucky Claims Commission, Tax
Appeals pursuant to KRS 131.110(5) and KRS 49.220 et. seq.
(See reverse for procedure to file a protest.)
You have the right to representation by your authorized agent
(attorney, accountant, or other person) in any hearing or
conference with the DOR. You have the right to be informed
of this right prior to the conference or hearing. If you intend
for your representative to attend the conference or hearing in
your place, you will be required to give your representative
a power of attorney before the DOR can discuss tax matters
with your authorized agent. See Form 20A100.
You have the right to make an audio recording of any meeting,
conference, or hearing with the DOR. The DOR has the right
to make an audio recording, if you are notified in writing in
advance or if you make a recording. You have the right to
receive a copy of the recording.
You have the right to consideration of:
- waiver of penalties or collection fees if “reasonable cause”
for reduction or waiver is given (“reasonable cause” is
defined in KRS 131.010(9) as: “an event, happening, or
circumstance entirely beyond the knowledge or control of
a taxpayer who has exercised due care and prudence in
the filing of a return or report or the payment of monies
due the department pursuant to law or administrative
- installment payments of delinquent taxes, interest, and
- waiver of interest and penalties, but not taxes, resulting
from incorrect written advice from the DOR if all facts
were given and the law did not change or the courts did
not issue a ruling to the contrary;
- extension of time for filing reports or returns; and
- payment of charges incurred resulting from an erroneous
filing of a lien or levy by the DOR.
You have the right to a guarantee that DOR employees are
not paid, evaluated, or promoted based on taxes assessed
or collected, or a tax assessment or collection quota or goal
imposed or suggested.
You have the right to file a claim for actual and direct monetary
damages with the Kentucky Claims Commission if a DOR
employee willfully, recklessly, and intentionally disregards
your rights as a Kentucky taxpayer.
You may have the right to receive interest on an overpayment