2005 Idaho Code - 63-4003 — COMMUNICATION IN CONNECTION WITH TAX COLLECTION

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4003.  COMMUNICATION IN CONNECTION WITH TAX COLLECTION. (1) Without the
prior consent of the taxpayer or the express permission of a court of
competent jurisdiction, a revenue officer may not communicate with a taxpayer
in connection with the collection of any tax obligation:
    (a)  At any unusual time or place or a time or place known or which should
    be known to be inconvenient to the taxpayer. In the absence of knowledge
    of circumstances to the contrary, a revenue officer shall presume that the
    convenient time for communicating with a taxpayer is after 8 o'clock
    antemeridian and before 9 o'clock postmeridian, local time at the
    taxpayer's location;
    (b)  If the tax commission has been notified in writing that the taxpayer
    is represented with respect to such tax obligation and has knowledge of,
    or can readily ascertain such representative's name and address, unless
    the representative fails to respond within seven (7) days to a
    communication with the taxpayer, except:
         (i)   To advise the taxpayer that the revenue officer's further
         efforts are being terminated;
         (ii)  To notify the taxpayer as required by law that the revenue
         officer may invoke specified remedies which are ordinarily invoked by
         such revenue officer;
         (iii) Where applicable, to notify the taxpayer that the revenue
         office intends to invoke a specified remedy;
         (iv)  In regard to matters not within the scope of the notice of the
         representative's capacity;
    but nothing shall prohibit the tax commission from copying to the taxpayer
    all written communications with the taxpayer's representative; or
    (c)  At the taxpayer's place of employment if the revenue officer knows or
    has reason to know that the taxpayer's employer prohibits the taxpayer
    from receiving such communication.
    (2)  Except as provided in chapter 30, title 63, Idaho Code, or section
63-4002, Idaho Code, without the prior consent of the taxpayer, or the express
permission of a court of competent jurisdiction, or as reasonably necessary to
effectuate a postjudgment judicial remedy, a revenue officer may not
communicate, in connection with the collection of any tax obligation, with any
person other than the taxpayer, or his representative.
    (3)  If a taxpayer notifies a revenue officer in writing that the taxpayer
refuses to pay a tax obligation or that the taxpayer wishes the revenue
officer to cease further communication with the taxpayer, the revenue officer
shall not communicate further with the taxpayer with respect to such tax
obligation, except:
    (a)  To advise the taxpayer that the revenue officer's further efforts are
    being terminated;
    (b)  To notify the taxpayer as required by law that the revenue officer
    may invoke specified remedies which are ordinarily invoked by such revenue
    officer; or
    (c)  Where applicable, to notify the taxpayer that the revenue officer
    intends to invoke a specified remedy.
    If such notice from the taxpayer is made by mail, notification shall be
complete upon receipt.