Ваши права как налогоплательщика
The Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act guarantees:
- Вы имеете право получить четкое и простое письменное описание вашей роли и роли департамента в ходе аудита или экспертизы до начала процедуры аудита или экспертизы.
- Вы имеете право на письменное описание основания для любой предварительной оценки, основания для любого штрафа, наложенного департаментом в отношении любой предварительной оценки, и метода, описывающего, как вы можете запросить административный пересмотр любой предварительной оценки.
- Вы имеете право получить письменное описание того, как воспользоваться своим правом на подачу апелляции в Налоговый трибунал Алабамы или в окружной суд во время или до вынесения окончательной оценки.
- Вы имеете право на проведение обследований в обычные рабочие часы и на согласование удобного времени.
- Вы имеете право на помощь или представительство вашего уполномоченного представителя во время общения с департаментом и при подаче апелляции в Налоговый трибунал Алабамы.
- Вы имеете право знать критерии и процедуры, используемые для отбора налогоплательщиков для проверки. Эта информация предоставляется по запросу.
- Вы имеете право, заблаговременно уведомив департамент, сделать аудиозапись любой личной беседы с представителем департамента.
- Вы имеете право обратиться за помощью к специалисту по работе с налогоплательщиками по вопросам, которые находятся на рассмотрении необоснованно долгое время.
- Вы имеете право подать заявление об отмене любых штрафов, связанных с ошибочной письменной консультацией, если она была предоставлена вам сотрудником департамента.
Role of the Alabama Department of Revenue and the Taxpayer During an Audit
Контактное лицо по вопросам аудита
In most cases, the Alabama Department of Revenue (ALDOR) accepts tax returns as filed. However, some returns may require an audit. If your return is selected for audit, we will give you reasonable notice, and schedule an appointment to meet with you during ALDOR’s normal business hours (or other hours in special cases). Once the appointment is made, we will notify you in writing of the type of records needed for the audit.
Throughout the audit process, you may represent yourself, have an authorized representative present with you, or have an authorized representative act on your behalf. For an authorized representative to act on your behalf, you must sign a Power of Attorney and Declaration of Representative (Alabama Form 2848A) or similar form (such as a federal power of attorney Form 2848) which designates you as the taxpayer, identifies the type of tax or assessment, identifies your authorized representative, and states the effective date of representation. To obtain a Power of Attorney and Declaration of Representative (Alabama Form 2848A), you may download the form at https://www.revenue.alabama.gov/forms/, or contact the taxpayer service center nearest you.
If you wish, you may audio record any in-person interview with an ALDOR employee, provided you notify us at least 24 hours prior to your interview. Likewise, we may audio record an in-person interview with you provided we notify you at least 24 hours prior to your interview, or if you have arranged to audio record your interview. To obtain a copy of any transcript or audio recording made by ALDOR, you must make a written request and pay the established fee.
Ограничения по времени
In most cases, ALDOR has three years from the date a tax return is due or filed, whichever is later, to audit your tax return and assess any additional tax, penalty, and interest due. You generally have three years from the date the return was filed, or two years from the date of payment of tax, whichever is later, or if no return was timely filed, two years from the date of payment of tax to petition for a refund of any tax you may have overpaid. However, if the tax was paid by withholding or estimated payments, and you failed to timely file a return, any refund must be claimed within two years from the original due date of the return.
There are, however, certain circumstances in which we may extend the time limitations to assess additional tax. Some of those circumstances are:
- Служба внутренних доходов (IRS) корректирует вашу федеральную налоговую декларацию, и эти изменения влияют на вашу декларацию в Алабаме.
- You signed an agreement with ALDOR for more time to adjust your state or local tax return.
- You omitted more than 25 percent of the taxable base that should have been reported on your tax return.
- Вы не подали декларацию, намеренно исказили данные в налоговой декларации или подали ее обманным путем.
После аудита
the Alabama Tax Tribunal or Circuit Court. If a final assessment is entered, you will be notified in writing and advised that you may appeal to either the Alabama Tax Tribunal or to circuit court.
After your audit, ALDOR will take one of these three actions:
- Примите вашу налоговую декларацию (декларации) как поданную.
- Выдать предварительную оценку, в которой будут указаны все дополнительные налоги, штрафы и проценты, которые, по нашему мнению, вы должны заплатить.
- Выдать вам возмещение налога и любых применимых процентов.
If we propose any changes to your tax return, we will explain the reasons. Please inquire about anything that is unclear to you.
If you do not agree with ALDOR’s decision in your case, you may appeal this decision by filing a written petition for review to request a conference on your case. You must file the petition for review within 30 days of the date of mailing or personal service of the preliminary assessment, whichever occurs first. A petition for review form is included in your preliminary assessment. You may also download a petition for review form at https://www.revenue.alabama.gov/forms/ or contact the taxpayer service center nearest you to request a form.
ALDOR will review your petition and schedule a conference if requested or otherwise necessary.
During this conference you will have the opportunity to discuss your case with a designated hearing officer from the tax division whose actions you are contesting. This conference will allow both you and ALDOR to present each side of the issue and to review any additional information being presented.
Based on the outcome of this conference, ALDOR will either cancel, change, or affirm its previous action. If you do not timely file your petition for review, or ALDOR determines from the conference that the preliminary assessment is due to be upheld in whole or in part, then ALDOR will enter a final assessment.
If the preliminary assessment is not withdrawn or made final by ALDOR within five years from the date of entry, the preliminary assessment may be appealed to the Alabama Tax Tribunal or circuit court. If a final assessment is entered, you will be notified in writing and advised that you may appeal to either the Alabama Tax Tribunal or to circuit court.
Центры обслуживания налогоплательщиков АЛДОР
Auburn/Opelika
Street Address:
1800 Samford Trace Court, Suite 100
Auburn, AL 36830
Mailing Address:
P.O. Box 3164
Auburn, AL 36831-3164
P: 334-887-9549
F: 334-887-9885
Dothan
Street Address
121 Adris Place
Dothan, AL 36303
Mailing Address
P.O. Box 5739
Dothan, AL 36302-5739
P: 334-793-5803
F. 334-793-1488
Gadsden
Street Address
701 Forrest Avenue
Gadsden, AL 35901
Mailing Address
P.O. Drawer 1190
Gadsden, AL 35902-1190
P: 256-547-0554
F: 256-547-6922
Huntsville
Street Address
4920 Corporate Drive, Suite H
Huntsville, AL 35805
Mailing Address
P.O. Box 11487
Huntsville, AL 35814-1487
P: 256-837-2319
F: 256-837-7322
Jefferson/Shelby
Street Address
2020 Valleydale Road, Suite 208
Hoover, AL 35244
Mailing Address
P.O. Box 1927
Pelham, AL 35124
P: 205-733-2740
F: 205-733-2989
Mobile
Street Address
851 East I-65 Service Road South, Suite 100
Mobile, AL 36606
Mailing Address
P.O. Box 160406
Mobile, AL 36616-1406
P: 251-344-4737
F: 251-476-5032
Montgomery / Motor Vehicle
Street Address
2545 Taylor Road
Montgomery, AL 36117
Mailing Address
P.O. Box 327490
Montgomery, AL 36132-7490
P: 334-242-2677
F: 334-265-9887
Shoals
Street Address
201 South Court Street, Suite 200
Florence, AL 35630
Mailing Address
P.O. Box 219
Florence, AL 35631-0219
P: 256-383-4631
F: 256-764-2536
Tuscaloosa
Street Address
1434 22nd Avenue
Tuscaloosa, AL 35401
Mailing Address
P.O. Box 2467
Tuscaloosa, AL 35403-2467
P: 205-759-2571
F: 205-349-3780
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Office of Taxpayer Advocacy
2545 Taylor Road
Montgomery 36117
334-242-1055