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Your Rights as a Kentucky Taxpayer

​​As part of the Finance and Administration Cabinet, the mission of the Kentucky Department of Revenue (DOR) is to administer tax laws, collect revenue, and provide services in a fair, courteous, and efficient manner for the benefit of the Commonwealth and its citizens. As a Kentucky taxpayer, you have the right to expect the DOR to honor its mission and uphold your rights every time you contact or are contacted by the DOR. Some Kentucky taxpayer rights are very specific, such as when and how to protest a Notice of Tax Due or the denial of a refund. Others are more general. The following is a summary of your rights and the DOR’s responsibilities to you as a Kentucky taxpayer.  

​Privacy

You have the right to privacy with regard to information you provide pertaining to returns, reports, or the affairs of your business. 

Assistance

You have the right to advice and assistance from the DOR in complying with state tax laws.

Explanation

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 claim;
  • 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.) 

Representation

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.

Recordings

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.

Consideration

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 regulation”); 
  • installment payments of delinquent taxes, interest, and penalties;
  • 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.

Guarantee

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.

Damages

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. 

Interest

You may have the right to receive interest on an overpayment of tax.

​The DOR has the responsibility to:

  • perform audits and conduct conferences and hearings with you at reasonable times and places;
  • authorize, require, or conduct an investigation or surveillance of you only if it relates to a tax matter;
  • make a written request for payment of delinquent taxes which are due and payable at least 30 days prior to seizure and sale of your assets;
  • conduct educational and informational programs to help you understand and comply with the laws;
  • publish clear and simple statements to explain tax procedures, remedies, your rights and obligations, and the rights and obligations of the DOR;
  • notify you in writing when an erroneous lien or levy is released and, if requested, notify major credit reporting companies in counties where lien was filed;
  • advise you of procedures, remedies, and your rights and obligations with an original notice of audit or when an original Notice of Tax Due is issued, a refund or credit is denied or reduced, or whenever a license or permit is denied, revoked, or canceled;
  • notify you in writing prior to termination or modification of a payment agreement;
  • furnish copies of the agent’s audit workpapers and a written narrative explaining the reason(s) for the assessment;
  • resolve tax controversies on a fair and equitable basis at the administrative level whenever possible;
  • notify you in writing at your last known address at least 60 days prior to publishing your name on a list of delinquent taxpayers for which a tax or judgment lien has been filed; and
  • notify you by certified mail 20 days prior to submitting your name to the relevant agency for the revocation or denial of professional license, driver’s license, or motor vehicle registration.

​Protest

If you receive a Notice of Tax Due, or if the DOR notifies you that a tax refund has been reduced or denied, or the DOR denies your request for additional time to file a supporting statement, you have the right to protest. To do so:

  • submit a written protest within 60 days from the original notice date (or 45 days if the original notice date is prior to 07/01/2018); notice of refund reduction or denial, or denial of a request for additional time to file a supporting statement;
  • identify the type of tax involved and give the account number, Social Security number, or other identification number and attach a copy of the DOR Notice of Tax Due or refund denial to support that your protest is timely;
  • explain why you disagree;
  • attach any proof or documentation available to support your protest or request additional time to support your protest;
  • sign your statement, include your daytime telephone number and mailing address; and
  • mail to the Kentucky Department of Revenue, Frankfort, Kentucky 40620. 

Conference

You have the right to request a conference to discuss the issue. 

Final Ruling

If you do not want to have a conference or if the conference did not resolve your protest, you have the right to request a final ruling of the DOR so that you can appeal your case further. 

Appeal

If you do not agree with the DOR’s final ruling, you can file a written appeal with the Kentucky Claims Commission. If you do not agree with the decision of the Kentucky Claims Commission, you have the right to appeal their ruling to the Kentucky courts (first to the circuit court in your home county or in Franklin County, then to the Kentucky Court of Appeals, and finally to the Kentucky Supreme Court).

NOTE: The above protest and appeal procedures do not apply for real property which is valued by the local property valuation administrator (PVA). Contact the local PVA for information about how to appeal the valuation of real property. 

​The DOR has a Taxpayer Ombudsman whose job is to serve as an advocate for taxpayers’ rights. One of the main functions of the Ombudsman is to ensure that your rights as a Kentucky taxpayer are protected. 

Also, an important function of the Taxpayer Ombudsman is to confer with DOR employees when you have a problem or conflict that you have been unable to resolve. However, it is not the role of the Ombudsman to intercede in an audit, handle a protest, waive taxes, penalty or interest, or answer technical tax questions. To file a protest, see PROTEST AND APPEAL PROCEDURE. Please do not mail your protest to the Ombudsman. 

The Taxpayer Ombudsman is your advocate and is there to make sure your rights are protected. If you think you are not being treated fairly or if you have a problem or complaint, please contact the Ombudsman for assistance. 

The Taxpayer Ombudsman may be contacted by telephone at 502–564–7822 (between 8:00 a.m. and 5:00 p.m. weekdays). The mailing address is: Department of Revenue, Taxpayer Ombudsman, P. O. Box 930, Frankfort, Kentucky 40602-0930. 

​The DOR has offices in Frankfort and taxpayer service centers in nine cities and towns throughout Kentucky. DOR employees in the service centers answer tax questions and provide assistance. You may obtain assistance by contacting any of the following:

Ashland Taxpayer Service Center
1539 Greenup Avenue
Ashland, KY 41101–7695
(606) 920–2037 

Bowling Green Taxpayer Service Center 
201 West Professional Park Court
Bowling Green, KY 42104–3278 
(270) 746–7470 

Corbin Taxpayer Service Center
15100 North US25E, Suite 2
Corbin, KY 40701–6188 
(606) 528–3322 

Frankfort Taxpayer Service Center
501 High Street 
Frankfort, KY 40601–2103 
(502) 564–4581 (Taxpayer Assistance

Hopkinsville Taxpayer Service Center 
181 Hammond Drive,
Hopkinsville, KY 42240–7926 
(270) 889–6521 

Louisville Taxpayer Service Center
600 West Cedar Street
2nd Floor West
Louisville, KY 40202–2310
(502) 595–4512 

Northern Kentucky Taxpayer Service Center
Turfway Ridge Office Park
7310 Turfway Road, Suite 190
Florence, KY 41042–4871
(859) 371–9049 

Owensboro Taxpayer Service Center
401 Frederica Street, Building C, Suite 201
Owensboro, KY 42301–6295
(270) 687–7301

Paducah Taxpayer Service Center
Clark Business Complex, Suite G 2928 Park Avenue
Paducah, KY 42001–4024
(270) 575–7148

Pikeville Taxpayer Service Center
Uniplex Center, 126 Trivette Drive, Suite 203
Pikeville, KY 41501–1275

(606) 433–7675

Download the Taxpayer Bill of Rights.

The information on this page merely summarizes your rights as a Kentucky taxpayer and the responsibilities of the Department of Revenue. The Kentucky Taxpayers’ Bill of Rights may be found in the Kentucky Revised Statutes (KRS) at Chapter 131.041-131.083. Additional rights and responsibilities are provided for in KRS 131.020, 131.110, 131.170, 131.1817, 131.183, 131.190, 131.500, 131.654, 133.120, 133.130, 134.580, and 134.590. 


​​Contact Us

Taxpayer Ombudsman
P. O. Box 930
Frankfort, KY 40602-0930

Phone: (502) 564-7822
TDD: (502) 564-3058
Fax: (502)564-9565
Email: KRCWEBResponseOMBUD@ky.gov​

(between 8:00 a.m. and 5:00 p.m. weekdays)​

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.