你作为纳税人的权利
The Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act guarantees:
- 在审计或检查程序开始之前，你有权收到一份清晰简单的书面说明，说明你的角色和部门在审计或检查中的作用。
- 你有权获得关于任何初步评估的依据的书面说明，该部门对任何初步评估的任何处罚的依据，以及说明你如何要求对任何初步评估进行行政审查的方法。
- 你有权收到一份书面说明，说明如何在最终评估发布时或之前行使你向阿拉巴马州税务法庭或巡回法院上诉的权利。
- 你有权要求在正常工作时间内进行检查，并安排一个方便的时间。
- 在与税务局打交道期间，以及在向阿拉巴马州税务法庭提出的任何上诉中，你有权得到你的授权代表的协助或代表。
- 你有权知道用于选择纳税人进行检查的标准和程序。这些信息可应要求提供。
- 在合理提前通知部门后，你有权对与部门代表的任何面谈进行录音。
- 你有权从纳税人援助官员那里获得关于不合理的待决事项的援助。
- 如果该部门的雇员向你提供了错误的书面建议，你有权申请减免任何可归因于此的处罚。
Role of the Alabama Department of Revenue and the Taxpayer During an Audit
审计联系人
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.
时间限制
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:
- 国内税收署（IRS）调整你的联邦所得税申报，这些变化会影响你在阿拉巴马州的申报。
- 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.
- 你没有报税，或故意错报或欺诈报税。
审计之后
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:
- 接受你的报税表。
- 发出初步评估，其中将说明我们认为你所欠的任何额外税款、罚款和利息。
- 向你发出退税和任何适用的利息。
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.
ALDOR纳税人服务中心
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