131.083 Division of Taxpayer Ombudsman -- Duties -- Annual reports

131.083 Division of Taxpayer Ombudsman -- Duties -- Annual reports.

The department shall provide the services of a Division of Taxpayer Ombudsman to carry

out the spirit and specific purposes of KRS 131.041 to 131.081. The division shall:

(1) Coordinate the resolution of taxpayer complaints and problems, if so requested by a

taxpayer or the taxpayer's representative;

(2) Provide recommendations to the department for new or revised informational

publications and recommend taxpayer and department employee education

programs needed to reduce or eliminate errors or improve voluntary taxpayer

compliance;

(3) Provide recommendations to the department for simplification or other

improvements needed in tax laws, regulations, forms, systems, and procedures to

promote better understanding and voluntary compliance by taxpayers; and

(4) At least annually, on or before October 1, prepare and submit a report to the

commissioner of the Department of Revenue summarizing the activities of the

division during the immediately preceding fiscal year, describing any

recommendations made pursuant to subsections (2) and (3) of this section,

including the progress in implementing such recommendations, and providing such

other information as the division deems appropriate relating to the rights of

Kentucky taxpayers.