The Legislature has passed and the Governor has signed Act No. 2000-233. Act No. 2000-233 provides that the Commissioner shall appoint a Taxpayer Advocate to assist taxpayers with regard to tax issues arising from taxes administered by the department and, subject to the approval of the Commissioner or Assistant Commissioner, to issue taxpayer assistance orders granting relief for taxpayers when deemed appropriate. See Section 40-2A-4(b)(1).

Act No. 2000-233 also requires the department to provide the taxpayer with the current version of Publication 1A at or before the commencement of an examination of a taxpayer's books and records. See Section 40-2A-4(a)(2).

Additional amendatory language is contained in Sections 40-2A-2(1)b and 40-2A-4(a)(1).

Act No. 2000-233 became effective April 18, 2000.