YOUR RIGHTS

AS A KENTUCKY TAXPAYER

As part of the Finance and Administration Cabinet, the

mission of the Kentucky Department of Revenue (DOR) is to

administer tax laws, collect revenue, and provide services in

a fair, courteous, and efﬁcient manner for the beneﬁt of the

Commonwealth and its citizens.

As a Kentucky taxpayer, you have the right to expect the DOR

to honor its mission and uphold your rights every time you

contact or are contacted by the DOR.

Some Kentucky taxpayer rights are very speciﬁc, such as

when and how to protest a Notice of Tax Due or the denial of

a refund. Others are more general.

The following is a summary of your rights and the DOR’s

responsibilities to you as a Kentucky taxpayer.

RIGHTS OF TAXPAYER

Privacy

You have the right to privacy with regard to information you

provide pertaining to returns, reports, or the affairs of your

business.

Assistance

You have the right to advice and assistance from the DOR in

complying with state tax laws.

Explanation

You have the right to a clear and concise explanation of:

 basis of assessment of additional taxes, interest and

penalties, or the denial or reduction of any refund or credit

claim;

 procedure for protest and appeal of a Notice of Tax Due,

a reduction or denial of a refund, or a denial of a request

for additional time to ﬁle a supporting statement; and

 tax laws and changes in tax laws so that you can comply

with the law.

Protest and Appeal

You have the right to ﬁle a protest with the DOR if you disagree

with a Notice of Tax Due, a reduction or denial of a refund, or

a denial of a request for additional time to ﬁle a supporting

statement. If you ﬁle a timely protest, you have a right to a

conference to discuss the matter. If you are not satisﬁed with

the Department’s ﬁnal ruling following your protest, you may

appeal the ﬁnal ruling to the Kentucky Board of Tax Appeals,

pursuant to KRS 131.110(5) and KRS 49.220 et. seq. (See reverse

for procedure to ﬁle a protest.)

Representation

You have the right to representation by your authorized agent

(attorney, accountant, or other person) in any hearing or

conference with the DOR. You have the right to be informed

of this right prior to the conference or hearing. If you intend

for your representative to attend the conference or hearing in

your place, you will be required to give your representative

a power of attorney before the DOR can discuss tax matters

with your authorized agent. See Form 20A100.

Recordings

You have the right to make an audio recording of any meeting,

conference, or hearing with the DOR. The DOR has the right

to make an audio recording, if you are notiﬁed in writing in

advance or if you make a recording. You have the right to

receive a copy of the recording.

Consideration

You have the right to consideration of:

 waiver of penalties or collection fees if “reasonable cause”

for reduction or waiver is given (“reasonable cause” is

deﬁned in KRS 131.010(9) as: “an event, happening, or

circumstance entirely beyond the knowledge or control of

a taxpayer who has exercised due care and prudence in

the ﬁling of a return or report or the payment of monies

due the department pursuant to law or administrative

regulation”);

 installment payments of delinquent taxes, interest, and

penalties;

 waiver of interest and penalties, but not taxes, resulting

from incorrect written advice from the DOR if all facts

were given and the law did not change or the courts did

not issue a ruling to the contrary;

 extension of time for ﬁling reports or returns; and

 payment of charges incurred resulting from an erroneous

ﬁling of a lien or levy by the DOR.

Guarantee

You have the right to a guarantee that DOR employees are

not paid, evaluated, or promoted based on taxes assessed

or collected, or a tax assessment or collection quota or goal

imposed or suggested.

Damages

You have the right to ﬁle a claim for actual and direct monetary

damages with the Kentucky Board of Tax Appeals if a DOR

employee willfully, recklessly, and intentionally disregards

your rights as a Kentucky taxpayer.

Interest

You may have the right to receive interest on an overpayment

of tax.

DEPARTMENT OF REVENUE RESPONSIBILITIES

The DOR has the responsibility to:

 perform audits and conduct conferences and hearings

with you at reasonable times and places;

 authorize, require, or conduct an investigation or

surveillance of you only if it relates to a tax matter;

 make a written request for payment of delinquent taxes

which are due and payable at least 30 days prior to seizure

and sale of your assets;

 conduct educational and informational programs to help

you understand and comply with the laws;

 publish clear and simple statements to explain tax

procedures, remedies, your rights and obligations, and

the rights and obligations of the DOR;

 notify you in writing when an erroneous lien or levy is

released and, if requested, notify major credit reporting

companies in counties where lien was ﬁled;

AUGUST 2021

 advise you of procedures, remedies, and your rights and

obligations with an original notice of audit or when an

original Notice of Tax Due is issued, a refund or credit

is denied or reduced, or whenever a license or permit is

denied, revoked, or canceled;

 notify you in writing prior to termination or modiﬁcation

of a payment agreement;

 furnish copies of the agent’s audit workpapers and a written

narrative explaining the reason(s) for the assessment;

 resolve tax controversies on a fair and equitable basis at

the administrative level whenever possible;

 notify you in writing at your last known address at least 60

days prior to publishing your name on a list of delinquent

taxpayers for which a tax or judgment lien has been ﬁled;

and

 notify you by certiﬁed mail 20 days prior to submitting

your name to the relevant agency for the revocation or

denial of professional license, driver’s license, or motor

vehicle registration.

PROTEST AND APPEAL PROCEDURE

Protest

If you receive a Notice of Tax Due, or if the DOR notiﬁes you

that a tax refund has been reduced or denied, or the DOR

denies your request for additional time to ﬁle a supporting

statement, you have the right to protest. To do so:

 submit a written protest within 60 days from the original

notice date (or 45 days if the original notice date is prior

to 07/01/2018); notice of refund reduction or denial, or

denial of a request for additional time to ﬁle a supporting

statement;

 identify the type of tax involved and give the account

number, Social Security number, or other identiﬁcation

number and attach a copy of the DOR Notice of Tax Due

or refund denial to support that your protest is timely;

 explain why you disagree;

 attach any proof or documentation available to support

your protest or request additional time to support your

protest;

 sign your statement, include your daytime telephone

number and mailing address; and

 mail to the Kentucky Department of Revenue,

Frankfort, Kentucky 40620.

Conference

You have the right to request a conference to discuss the issue.

Final Ruling

If you do not want to have a conference or if the conference

did not resolve your protest, you have the right to request a

ﬁnal ruling of the DOR so that you can appeal your case further.

Appeal

If you do not agree with the DOR’s ﬁnal ruling, you can ﬁle

a written appeal with the Kentucky Board of Tax Appeals. If

you do not agree with the decision of the Kentucky Board of

Tax Appeals, you have the right to appeal their ruling to the

Kentucky courts (ﬁrst to the circuit court in your home county

or in Franklin County, then to the Kentucky Court of Appeals,

and ﬁnally to the Kentucky Supreme Court).

NOTE: The above protest and appeal procedures do not apply

for real property which is valued by the local property valuation

administrator (PVA). Contact the local PVA for information

about how to appeal the valuation of real property.

TAXPAYER OMBUDSMAN

The DOR has a Taxpayer Ombudsman whose job is to serve as

an advocate for taxpayers’ rights. One of the main functions

of the Ombudsman is to ensure that your rights as a Kentucky

taxpayer are protected.

Also, 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. 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 tax questions. To ﬁle a protest, see PROTEST AND

APPEAL PROCEDURE. Please do not mail your protest to the

Ombudsman.

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 Taxpayer Ombudsman may be contacted by telephone at

502–564–7822 (between 8:00 a.m. and 5:00 p.m. weekdays).

The mailing address is: Department of Revenue, Taxpayer

Ombudsman, 501 High Street, Station 1, Frankfort, Kentucky

40601.

WHERE TO GET ASSISTANCE

The DOR has ofﬁces in Frankfort and taxpayer service centers

in nine cities and towns throughout Kentucky. DOR employees

in the service centers answer tax questions and provide

assistance. You may obtain assistance by contacting any of

the following:

Ashland Taxpayer Service Center

1539 Greenup Avenue, 41101–7695

606–920–2037

Bowling Green Taxpayer Service Center

201 West Professional Park Court, 42104–3278

270–746–7470

Corbin Taxpayer Service Center

15100 North US25E, Suite 2, 40701–6188

606–528–3322

Frankfort Taxpayer Service Center

501 High Street, 40601–2103

502–564–5930

Hopkinsville Taxpayer Service Center

181 Hammond Drive, 42240–7926

270–889–6521

Louisville Taxpayer Service Center

600 West Cedar Street, 2nd Floor West, 40202–2310

502–595–4512

Northern Kentucky Taxpayer Service Center

Turfway Ridge Ofﬁce Park

7310 Turfway Road, Suite 190

Florence 41042–4871

859–371–9049

Owensboro Taxpayer Service Center

401 Frederica Street, Building C, Suite 201, 42301–6295

270–687–7301

Paducah Taxpayer Service Center

Clark Business Complex, Suite G

2928 Park Avenue, 42001–4024

270–575–7148

Pikeville Taxpayer Service Center

Uniplex Center, 126 Trivette Drive, Suite 203, 41501–1275

606–433–7675

* * * * * * * * * *

The DOR has an online taxpayer service center where you can

download forms, publications, and obtain general information

about the department. The address is www.revenue.ky.gov.

The information in this brochure merely summarizes your

rights as a Kentucky taxpayer and the responsibilities of the

Department of Revenue. The Kentucky Taxpayers’ Bill of Rights

may be found in the Kentucky Revised Statutes (KRS) at

Chapter 131.041-131.083. Additional rights and responsibilities

are provided for in KRS 131.020, 131.110, 131.170, 131.1817,

131.183, 131.190, 131.500, 131.654, 133.120, 133.130, 134.580,

and 134.590.

Printing costs paid from state funds.

Commonwealth of Kentucky

DEPARTMENT OF REVENUE

10F100 (8-21)

The Kentucky Department of Revenue does not discriminate

on the basis of race, color, national origin, sex, age, religion,

disability, sexual orientation, gender identity, veteran status,

genetic information or ancestry in employment or the provision

of services.