HB 2059

Abstract

Delinquent returns; enforcement; when approval required. Requires the Department of Taxation to request taxpayers who have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfully failed to file the required returns or if there is an indication of fraud. All delinquent returns submitted by the taxpayer shall be enforced pursuant to factors outlined in the bill and through delinquency procedures for not more than six years of the taxpayer's returns. The approval of a manager designated by the Commissioner is required if the enforcement activity exceeds the six-year period.

Delinquent returns; enforcement; when approvalrequired. Requires the Department of Taxation to request taxpayerswho have failed to file tax returns when due to prepare and file such returns except where there is an indication that the taxpayer willfullyfailed to file the required returns or if there is an indicationof fraud. All delinquent returns submitted by the taxpayer shallbe enforced pursuant to factors outlined in the bill and throughdelinquency procedures for not more than six years of the taxpayer'sreturns. The approval of a Collections Manager is required if theenforcement activity is less than or exceeds the six-year period.