H-4325.1 _______________________________________________
HOUSE BILL 3088
_______________________________________________
State of Washington 55th Legislature 1998 Regular Session
By Representative Cairnes
Read first time 01/29/98. Referred to Committee on Finance.
AN ACT Relating to fair processes for taxpayer audits; adding a new section to chapter 43.22 RCW; adding a new section to chapter 50.12 RCW; and adding a new section to chapter 82.02 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 43.22 RCW to read as follows:
The department of labor and industries shall adopt by rule, no later than January 1, 1999, the process the department uses to conduct taxpayer audits. The process must include: Notice to the taxpayer regarding the process and the taxpayer's rights and obligations; a means for postaudit input from the taxpayer before final action by the department, including timely delivery in writing of the preliminary postaudit report; and information regarding the taxpayer's rights and recourse if the process is violated by the department. A substantial violation by the department of the department's rules governing the conduct of taxpayer audits constitutes a bar to collection of any additional tax assessment that results from the audit if the taxpayer notifies the department of the violation within thirty days of receiving any final postaudit notice or within thirty days of the taxpayer's discovery of the violation, whichever is later.
NEW SECTION. Sec. 2. A new section is added to chapter 50.12 RCW to read as follows:
The employment security department shall adopt by rule, no later than January 1, 1999, the process the department uses to conduct taxpayer audits. The process must include: Notice to the taxpayer regarding the process and the taxpayer's rights and obligations; a means for postaudit input from the taxpayer before final action by the department, including timely delivery in writing of the preliminary postaudit report; and information regarding the taxpayer's rights and recourse if the process is violated by the department. A substantial violation by the department of the department's rules governing the conduct of taxpayer audits constitutes a bar to collection of any additional tax assessment that results from the audit if the taxpayer notifies the department of the violation within thirty days of receiving any final postaudit notice or within thirty days of the taxpayer's discovery of the violation, whichever is later.
NEW SECTION. Sec. 3. A new section is added to chapter 82.02 RCW to read as follows:
The department shall adopt by rule, no later than January 1, 1999, the process the department uses to conduct taxpayer audits. The process must include: Notice to the taxpayer regarding the process and the taxpayer's rights and obligations; a means for postaudit input from the taxpayer before final action by the department, including timely delivery in writing of the preliminary postaudit report; and information regarding the taxpayer's rights and recourse if the process is violated by the department. A substantial violation by the department of the department's rules governing the conduct of taxpayer audits constitutes a bar to collection of any additional tax assessment that results from the audit if the taxpayer notifies the department of the violation within thirty days of receiving any final postaudit notice or within thirty days of the taxpayer's discovery of the violation, whichever is later.
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