Taxpayer Ombudsman

Mission

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's 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 Taxpayers’ 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;

• Major organizational units of the Department of Revenue -- Functions and duties - 131.020
  
• Protest of assessment by Department of Revenue -- Review -- Appeal - 131.110
  
• Extension of time for filing reports and returns - 131.170
  
• Delinquent taxpayer subject to revocation or denial of professional or occupational license, driver's license, and motor vehicle registration -- Agencies' duties to assist department -- Notice -- Appeal -- Written tax clearance before reissuance - 131.1817
  
• Tax interest rate - 131.183
• Information acquired in tax administration not to be divulged -- Exceptions - 131.190
• Demand for payment -- Levy upon and sale of property of taxpayer to satisfy demand -- Maintenance of property - 131.500
• Taxes and fees subject to publication - 131.654
• Appeal procedure - 133.120
  
• Claims that property erroneously assessed against person other than owner -- Submission of evidence -- Protest to department - 133.130
• Refund of taxes, other than ad valorem and unconstitutional taxes -- Immunity of the Commonwealth from refund suits based on combined or consolidated returns - 134.580
  
• Refund of ad valorem taxes or taxes held unconstitutional. - 134.590​