The Taxpayer Bill of Rights (15-1-222, MCA) is a set of rights guaranteed for all Montana taxpayers.
You may record any interview, meeting, or conference with the department.
You may hire a representative as long as hiring your representative isn’t used to delay a field audit in progress.
Your representative must have written authorization from you before we can give them your confidential information.
We will provide your representative with copies of all information we send you and notify your representative about contact with you.
We must treat all taxpayers the same when it comes to collecting taxes, penalties, and interest or when working with taxpayers.
You may ask us for tax advice.
If you have penalties and interest because of our written advice, you may have the penalties and interest waived.
You may ask for a complete and accurate written description of why we have charged you with any additional taxes.
You may ask for one of our managers to review any additional taxes we’ve assessed.
We must meet all the same deadlines you must meet unless specified by law.
We must explain why we are collecting any money from you, including the procedures and notices required for your protection.
We must immediately release any lien we’ve placed on your property as soon as you have paid the tax.
You may ask us for help complying with laws we administer.
We can not pay, promote, or reward any employee because of assessments or collections from taxpayers.