The following rights and considerations apply to every taxpayer or potential taxpayer in the City of Avon:
(a) Courtesy and Consideration. As a taxpayer or potential taxpayer, you are entitled to courteous, considerate, and fair treatment from Avon Department employees at all times. If you ever feel that you are not being offered such treatment, you should inform the City Tax Administrator. If your complaint is about the Tax Administrator, you should contact the Mayor or the President of Council
(b) Payment of Only the Required Tax. You are liable only for the correct amount of tax which is due and payable. Equal standards of payment are required to be consistently and fairly applied to all taxpayers.
(c) Your Return May Be Questioned. The Regional Income Tax Agency (R.I.T.A.) reviews all tax returns for correctness. If it inquires about your return or selects it for further examination, it does not suggest that you are dishonest or that something is wrong. It only indicates that something needs to be clarified. The examination may or may not result in more taxes being assessed. We may close your case without change to your return or you may receive a refund.
(d) Examination and Inquiries by Mail. The Regional Income Tax Agency handles most examinations and inquiries by mail. If necessary, it will send you a letter with either a request for more information or a reason why it believes a change needs to be made in your return. If you provide the requested information or a suitable explanation, a personal interview will probably not be needed. However, you may request a personal interview if you wish or R.I.T.A. may schedule a personal interview to review your records.
(e) Examination by Interview. If the Regional Income Tax Agency requests a personal interview to review your records, you may bring your records to the R.I.T.A. office and leave them or you may stay while the Agency reviews and/or copies your records. The amount of time involved will depend upon the volume and orderliness of the records. R.I.T.A. will try to schedule your examination at a reasonable time that is convenient for you. However, if the parties are unable to agree, the City of Avon has the authority to make the final determination of how, when and where the examination will take place.
(f) Representation. Throughout your dealings with the Taxation Department and its employees, you can represent yourself, or your tax preparer or attorney may represent you. Most differences can be settled by presenting additional facts or information. It is not required to have a tax preparer or attorney appear for you. However, if at any time during a tax review you want to consult an attorney or your tax preparer or any other person you wish to represent you, the Regional Income Tax Agency will stop and reschedule the interview. However, the Agency cannot suspend the interview if you are there because of an administrative summons. In such cases, provision for representation must be made prior to the start of the interview.
(g) Explanation of Additional Tax Liability. If the Regional Income Tax Agency suggests or requests any changes to your return or tax liability, it will explain the reasons for the changes or the levy of additional taxes. You should not hesitate to request information or to ask about anything that is unclear to you. Whenever you owe additional taxes, R.I.T.A. will send you a bill stating the reason for the invoice as well as any amounts you may owe, including interest and penalties, if applicable. You have the right to have your bill adjusted if it is incorrect. Please let R.I.T.A. know immediately if you believe it has sent you an incorrect bill. If you believe that you are entitled to a refund, file the request with the Tax Administrator at the earliest possible date.
(h) Interest. You are liable for interest on additional taxes that you owe, if such taxes were not paid by the appropriate due date. Interest is calculated from the original due date of the payment.
(i) An Appeal of the Examination Findings. If you don't agree with the review or examination findings, you have the right to appeal them. If, within thirty days from the date of the findings, you wish to appeal, you must state your reasons for such appeal in writing and mail or present such appeal to the Tax Administrator who will schedule a hearing before the Avon Income Tax Board of Review as soon as possible. Most differences can be settled through this appeals system without expensive and time-consuming court trials. If the matter cannot be settled to your satisfaction by the Tax Board of Review, you may pursue your case through the court system.
(j) Cancellation of Penalties. You have the right to ask that certain penalties or interest be cancelled (abated) by the Tax Administrator if you can demonstrate reasonable cause for the filing or payment failure that led to the penalty. Interest and penalties are assessed as defined in Section 880.32 and 880.33. The appeal process described in subsection (i) hereof also applies to the assessment of penalties and interest.
(k) Payment Arrangements. You are required by law to make every effort to pay your taxes in full when they are due. If you can't, you should pay as much as you can and contact the Regional Income Tax Agency immediately to attempt to arrange a payment plan. The Agency may ask you for a complete financial statement to determine your ability to pay the amount due. Based on your financial condition, you may qualify for an installment agreement.
If a payment agreement is approved, it will be prepared in writing for the protection of all concerned. The Regional Income Tax Agency will provide you with copies of all agreements yo make with the Taxation Department. If we approve a payment agreement, the agreement will stay in effect only if:
(1) You give correct and complete financial information;
(2) You pay each installment on time;
(3) You satisfy other Avon tax liabilities on time; and
(4) You provide current financial information when asked.
(l) Enforcement. The Regional Income Tax Agency ordinarily does not initiate any enforcement action until after it has tried to contact you and offered you the opportunity to voluntarily pay any taxes due. It is very important for you to respond immediately to its attempts to contact you. If you do not respond, the Agency has no choice but to begin formal enforcement proceedings by civil suit or criminal charges. The penalties for violations of this chapter are set forth in Section 880.99.
(m) Privacy and Confidentiality. You have the right to have your personal and financial information kept confidential. According to both State and local law, all such records are required to be kept confidential and may be used only for official purposes. Confidentiality of information is defined in Section 880.22.
(n) Taxpayer Assistance. All R.I.T.A. forms are designed to be self-explanatory. Except for the more complicated tax situations, most taxpayers will not need the assistance of an accountant or attorney to file a tax return. The City tax office attempts to provide limited free assistance in preparing tax returns. However, the City is not able to offer unlimited professional advice, and can guarantee help only to the extent that the Department staff is available to do so.
(o) Requests for Information and Documents. Most general information requested from the tax office by a taxpayer will be made available free of charge. Multiple copies of forms and/or copies of the entire City Income Tax Chapter, however, are subject to a nominal fee.
(p) Conflicting Provisions. This section is intended only to clarify and generally delineate taxpayers' rights. The actual application of any provision of this chapter shall be as specifically defined in each section of this chapter. In the event of a conflict between this section and any other section or provision of this chapter, such other section or provision shall take precedence over this section.
(Ord. 27-91. Passed 4-8-91.)