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The Taxpayer Ombudsman is an advocate for Kentucky taxpayers. The mission of the Taxpayer Ombudsman is to instill confidence and integrity in administration of Kentucky's tax laws by ensuring strict adherence to the letter and spirit of the Taxpayer Bill of Rights. When a problem arises​ between a citizen and the Department of Revenue, the Taxpayer Ombudsman will seek resolution of the problem and ensure that it is handled in the utmost professional, fair and impartial manner.

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 through normal channels. 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 questions.

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 Kentucky Taxpayer Bill of Rights may be found in the Kentucky Revised Statute Chapter 131. Please see sections 131.041 - 131.083.

Additional rights and responsibilities are provided for below;

​​Contact Us

Taxpayer Ombudsman
501 High St., Station 1​
Frankfort, KY 40602-0930

Phone: (502) 564-7822​
Fax: (502)564-9565

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

Download the Taxpayer Bill of Rights  (May 2023)

Download the Taxpayer Bill of Rights

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

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