(a) The Taxpayer
Problem Resolution Officer, with or without a formal written request
from a taxpayer, may issue a taxpayer assistance order that suspends
or stays an action or proposed action by the Tax Collector if, in
the problem resolution officer's determination, a taxpayer is suffering
or will suffer a significant hardship due to the manner in which the
Tax Collector is administering the tax laws.
(b) A taxpayer
assistance order may require the Tax Collector to release any lien
perfected under this Chapter, or cease any action or refrain from
taking any action to enforce against the taxpayer any Section of this
Chapter pending resolution of the issue giving rise to the taxpayer
assistance order.
(c) The Taxpayer
Problem Resolution Officer, City Manager or, for a City without a
City Manager, the Chief Administrative Officer may modify, reverse
or rescind a taxpayer assistance order. A taxpayer assistance order
is binding on the Tax Collector until it is reversed or rescinded.
(d) The running
of the applicable statute of limitations for any action that is the
subject of a taxpayer assistance order is suspended from the date
the taxpayer applies for the order or the date the order is issued,
whichever is earlier, until the order's expiration date, modification
date or recision date, if any. Interest that would otherwise accrue
on an outstanding tax obligation is not affected by the issuance of
a taxpayer assistance order.
(e) A taxpayer
assistance order may not be used:
(1) to contest
the merits of a tax liability.
(2) to substitute
for informal protest procedures or administrative or judicial proceedings
to review a deficiency assessment, collection action or denial of
a refund claim.
