1. (1) The office of the Taxpayer Advocate is established in the Department of Revenue. The office is subject to all confidentiality and disclosure provisions applicable to the department and shall be responsible for directly assisting taxpayers and their representatives to ensure that taxpayers and their representatives understand and utilize the policies, processes and procedures available for the resolution of problems related to tax programs or debt collection programs administered by the department. The Director of the Department of Revenue shall select the Taxpayer Advocate and the employees of the office, who may include employees of the department and residents of this state with knowledge of taxation.

2. (2) The office shall assist taxpayers in:

   1. (a) Obtaining easily understandable tax information and information about department policies and procedures, including information on audits, collections and appeals;
   2. (b) Answering questions about preparing and filing returns with the department; and
   3. (c) Locating documents filed with or payments made to the department by taxpayers.

3. (3) The office may also:

   1. (a) Receive and evaluate complaints of improper, abusive or inefficient service by employees of the department and recommend to the director appropriate action to correct such service;
   2. (b) Identify policies and practices of the department that might be barriers to the equitable treatment of taxpayers and recommend alternatives to the director;
   3. (c) Provide expeditious service to taxpayers whose problems are not resolved through ordinary channels;
   4. (d) Collaborate with department personnel to resolve the most complex and sensitive taxpayer problems and to identify and resolve systemic problems experienced by taxpayers;
   5. (e) Report to the director if, in the determination of the office, the department is administering a law improperly;
   6. (f) Participate and represent taxpayers’ interests and concerns in planning meetings, reviewing instructions and formulating department policies and procedures;
   7. (g) Compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve complaints;
   8. (h) Survey taxpayers each year to obtain their evaluation of the quality of service provided by the department;
   9. (i) Issue orders to the department as described in ORS 305.801; and
   10. (j) Perform other functions that relate to taxpayer assistance as prescribed by the director.
4. (4) Actions taken by the office may be reviewed only by the director upon request of the department or a taxpayer. The director may modify action taken by the office.

[2021 c.555 §2]