2005 Idaho Code - 63-4004 — HARASSMENT OR ABUSE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4004.  HARASSMENT OR ABUSE. (1) A revenue officer may not engage in any
conduct the natural consequence of which is to harass, oppress, or abuse any
person in connection with the collection of a tax obligation. Without limiting
the general application of the foregoing, the following conduct is a violation
of the provisions of this section:
    (a)  The use or threat of use of violence or other criminal means to harm
    the physical person, reputation, or property of any person.
    (b)  The use of obscene or profane language or language the natural
    consequence of which is to abuse the hearer or reader.
    (c)  The publication of a list of persons who allegedly refuse to pay tax
    obligations.
    (d)  Causing a telephone to ring or engaging any person in telephone
    conversation repeatedly or continuously with intent to annoy, abuse, or
    harass any person at the called number.
    (e)  The placement of telephone calls without meaningful disclosure of the
    caller's identity except in connection with a criminal investigation.
    (2)  The mailing or service of any notice or other document required or
authorized by law as a part of the administration and collection of a tax is
not prohibited in this section.