Taxpayer Bill of Rights
The Virginia Taxpayer Bill of Rights guarantees certain rights in your contacts with Virginia Tax. The Bill of Rights describes our collections, audit, and appeals processes in detail, and provides information about your rights and responsibilities in those processes. It also provides forms needed for filing appeals and offers in compromise.
View the Taxpayer Bill of Rights (pdf).
General
Our mission is to serve our customers by delivering an efficient, courteous, confidential, and equitable tax revenue system. Our goal is to ensure that your rights are protected in all state tax assessment, audit, and collection procedures, so that you may have the highest confidence in the integrity of our tax system. You have the right to be treated with dignity and respect by our employees. You also have the right to receive prompt, courteous, and accurate responses to tax questions and requests for assistance and information. When you make a written request for tax information, you have the right to rely on our written advice.
When Contacting Virginia Tax
During any contact you have with Virginia Tax, you have the right to have anyone you wish present with you. You may also be represented or advised by an attorney or accountant. To allow another person to represent you when you are not present, you must sign the PAR-101 Power of Attorney and Declaration of Representative Form authorizing that person to act on your behalf. You also have the right to make an audio recording of any meeting held in connection with tax determination and collection actions, using your own equipment. You may suspend certain meetings to seek advice from your representative. Finally, you have the right to ask Virginia Tax's Taxpayer Rights Advocate for assistance with problems or complaints that have not been resolved through normal administrative channels.
Confidentiality
We keep the tax information in our records strictly confidential. This includes tax returns, correspondence, audit reports, and other account information. Virginia law allows only limited release of information. The law prohibits us from giving information to any person or organization that doesn’t have the legal right to receive it. This means that we can’t speak with anyone acting on your behalf without a power of attorney, even to answer basic questions about your account. When you contact us by phone, we will ask for specific information to confirm your identity before we discuss your account.
Taxpayer Rights Advocate
The Taxpayer Rights Advocate will ensure prompt review and resolution of problems and complaints that have not been resolved through normal channels. The Taxpayer Rights Advocate will also ensure that your rights are protected in audit and collections processes.
Contacting the Taxpayer Rights Advocate
When contacting the Taxpayer Rights Advocate, you will need to provide a detailed description of the problem or complaint and the steps you have taken to resolve the issue. Please include a daytime phone number and your address in your request.
Mail your request to:
Taxpayer Rights Advocate
Virginia Department of Taxation
PO Box 546
Richmond, Virginia 23218-0546
Fax: 804.367.0539