To provide citizens the information and assistance they need to resolve issues when normal communication channels or administrative remedies are unsuccessful. To work meaningfully with citizens by delivering professional, efficient, and equitable service to ensure a fair and consistent application of Montana laws and department policies.
About the Office of Taxpayer Assistance
The Taxpayer Advocate is an independent advocate who assists citizens by providing general and enhanced information; helps citizens navigate the department’s website and online services; provides instruction on department processes, procedures, and helps when a citizen has been unable to resolve issues on their own, especially those of a unique or complex nature. Sometimes rules, regulations, and statutes may limit outcomes, but the Taxpayer Advocate’s goal is to reach a mutually acceptable result while maintaining a citizen’s confidence in the integrity of the department’s processes and procedures.
The scope of the Office of Taxpayer Assistance is not a substitute for the Department’s normal administrative procedures, judicial proceedings, or appeals.
What the Taxpayer Advocate Does
- Identifies and proposes solutions to department policymakers to reduce systemic issues, challenges and barriers that hamper the department’s ability to apply laws, rules, and regulations fairly and equitably or unduly burdens our citizens’ ability to comply with department regulations.
- Educates citizens on their rights as defined in the Taxpayer Bill of Rights and ensures these rights are protected.
- Notifies a supervisor when improper, inefficient, or inappropriate service by department employees is reported by a citizen.
- Provides service to citizens whose issues are not successfully resolved through normal communication channels or when all other administrative remedies have been exhausted.
- Promotes communication, encourages alternative ideas, and creates ways to work meaningfully with citizens and community partners.
- Serves our citizens by delivering professional, efficient, courteous, confidential, and equitable assistance while treating all with dignity and respect.
Frequently Asked Questions
What is the purpose of the Taxpayer Advocate?
The Taxpayer Advocate assists citizens who have been unsuccessful in their attempts to resolve their concerns with the Montana Department of Revenue. The Taxpayer Advocate helps citizens when normal departmental processes break down. Requesting assistance from the Taxpayer Advocate is not a means to bypass normal methods for resolving disputes or issues.
Why would I use the services of the Taxpayer Advocate?
The Taxpayer Advocate helps citizens resolve tax issues by helping to identify why they occurred. The Advocate provides an independent voice and encourages citizens the opportunity to offer suggestions to remedy their situation. The Taxpayer Advocate can help coordinate and facilitate a resolution between the citizen and the department to ensure tax situations are treated fairly and equitably for all citizens.
What is expected of the Taxpayer Advocate?
The Taxpayer Advocate has the authority to investigate Citizens’ complaints. When appropriate, the Advocate will propose solutions to the department Director and managers to avoid the reoccurrence of systemic issues with respect to those complaints. Taxpayer Advocate issues are resolved based on current department Policy and Procedures and in accordance with applicable Montana Code and/or Administrative Rule.
- 125 N Roberts Street
Helena, MT, 59601 - Phone
- (406) 444-6789
- Fax
- (406) 444-3696
- DORTaxpayerAdvocate@mt.gov
If this is your first attempt to resolve a problem, please contact Citizen Services. Our Citizen Services Representatives will connect you to the best department employee to address your issue.
Resources and Information
Statutory Authority
The Taxpayer Advocate is not a legal advocate and citizens must gather legal advice from sources outside the department.
Please be advised, the State of Montana Office of Taxpayer Assistance has no affiliation with the Internal Revenue Service. For information on the IRS Taxpayer Advocate Services (TAS), please call (877) 777-4778 or visit their website.
Confidentiality
The Montana Department of Revenue considers account information to be strictly confidential. This includes tax returns, payment information, correspondence, audit reports, and other account information. The Montana Department does not share or give 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 having a valid power of attorney or other authorizing document on file, 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.
We value the trust citizens place with us in securing their confidential and sensitive account information. We appreciate your understanding when our representatives are unable to share this information unless we have your written consent.