Bill Description: This legislation serves to codify the process for a taxpayer who files an appeal to a charge of deficiency with the Tax Commission.

Rating: 0

Does it in any way restrict public access to information related to government activity or otherwise compromise government transparency or accountability? Conversely, does it increase public access to information related to government activity or increase government transparency or accountability? 


This legislation provides taxpayers with a defined route to appeal to the Tax Commission if they accused of being deficient in paying their taxes. The bill enters into the Idaho Code procedures the Tax Commission must follow, guaranteeing a higher level of security for a citizen’s appeal. An added subsection 63-3045 (b) forbids Tax Commission employees processing appeals from speaking with employees of the department making the deficiency accusation without the taxpayer accused present. With a higher level of security for the taxpayer comes a higher level of accountability for the commission. (+1)

The bill further states, however, “the provisions of this subsection [subsection b 63-3045, Idaho Code] do not create a substantive right affecting the taxpayer’s tax liability or the state Tax Commission’s ability to determine, assess or collect that tax liability.” This language relieves the Tax Commission of penalty for failing to follow the new appeals procedure, undermining the taxpayer’s protection. (-1)