2005 Idaho Code - 63-4005 — FALSE OR MISLEADING REPRESENTATIONS

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 40
                          TAXPAYERS' BILL OF RIGHTS
    63-4005.  FALSE OR MISLEADING REPRESENTATIONS. A revenue officer may not
use any false, deceptive, or misleading representations or means in connection
with the collection of any tax obligation. Without limiting the general
application of the foregoing, the following conduct is a violation of the
provisions of this section:
    (1)  The false representation of the character, amount, or legal status of
any tax obligation.
    (2)  The false representation or implication that any individual is an
attorney or that any communication is from an attorney.
    (3)  The representation or implication that nonpayment of any tax
obligation will result in the arrest or imprisonment of any person or the
seizure, garnishment, attachment, or sale of any property or wages of any
person unless such action is lawful and the state tax commission intends to
take such action.
    (4)  The threat to take any action that cannot legally be taken or that is
not intended to be taken.
    (5)  The false representation or implication that a sale, referral, or
other transfer of any interest in a tax obligation shall cause the taxpayer
to:
    (a)  Lose any claim or defense to payment of the tax obligation; or
    (b)  Become subject to any practice prohibited by this chapter.
    (6)  The false representation or implication that the taxpayer committed
any crime or other conduct in order to disgrace the taxpayer.
    (7)  Communicating or threatening to communicate to any person credit
information which is known or which should be known to be false, including the
failure to communicate that a disputed tax obligation is disputed.
    (8)  The use or distribution of any written communication which simulates
or is falsely represented to be a document authorized, issued, or approved by
any court, official, or agency of the United States or any state, or which
creates a false impression as to its source, authorization, or approval.
    (9)  The use of any false representation or deceptive means to collect or
attempt to collect any tax obligation or to obtain information concerning a
taxpayer.
    (10)  Except in the case of criminal investigation and as otherwise
provided for communications to acquire location information under the
provisions of section 63-4002, Idaho Code, the failure to disclose clearly in
all communications made to collect a tax obligation or to obtain information
about a taxpayer, that the revenue officer is attempting to collect a tax
obligation and that any information obtained will be used for that purpose.
    (11)  The false representation or implication that documents are legal
process.
    (12)  The false representation or implication that documents are not legal
process forms or do not require action by the consumer.