136.380. Office of taxpayer ombudsman, established, duties--identification of department employee, required when. - Missouri Statutes

Office of taxpayer ombudsman, established, duties--identification ofdepartment employee, required when.

136.380. 1. The director of revenue shall establish ordesignate within the department of revenue the "Office ofTaxpayers' Ombudsman". Such office shall be available to answertaxpayer questions and help solve taxpayer grievances. Thetelephone number, facsimile number and address of the taxpayers'ombudsman shall be disseminated to the general public as requiredin subsection 2* of section 136.355. Such office shall be createdfrom existing personnel or can be staffed from appropriationsmade for such purpose.

2. Any employee of the department of revenue whichcommunicates with an individual taxpayer either in writing or bytelephone shall provide the taxpayer with an identifying numberassociated with the employee. The director may develop theidentifying procedure by policy.

(L. 1992 S.B. 716)

*Figure "3" appears in original rolls, an apparent typographical error, since §136.355 contains no subsection 3.