1. 1. The director of revenue shall establish or designate within the department of revenue the "Office of Taxpayers' Ombudsman". Such office shall be available to answer taxpayer questions and help solve taxpayer grievances. The telephone number, facsimile number and address of the taxpayers' ombudsman shall be disseminated to the general public as required in subsection 2* of section 136.355. Such office shall be created from existing personnel or can be staffed from appropriations made for such purpose.
2. 2. Any employee of the department of revenue which communicates with an individual taxpayer either in writing or by telephone shall provide the taxpayer with an identifying number associated with the employee. The director may develop the identifying procedure by policy.

(L. 1992 S.B. 716)

* Figure "3" appears in original rolls, an apparent typographical error, since §136.355 contains no subsection 3.