213 
peals process wherein the registered person or other per-
son in disagreement with a decision of the sales tax admin-
istering authority asserting liability for tax is provided a 
full and fair hearing in connection with any disputes said 
person has with the sales tax administering authority. 
‘‘(b) TIMING OF ADMINISTRATIVE APPEALS.—Said 
administrative appeal must be made within 60 days of re-
ceiving a final notice of amount due pursuant to section 
605(d) unless leave for an extension is granted by the ap-
peals officer in a form prescribed by the Secretary. Leave 
shall be granted to avoid hardship. 
‘‘SEC. 605. TAXPAYER RIGHTS. 
‘‘(a) RIGHTS TO BE DISCLOSED.—The sales tax ad-
ministering authority shall provide to any person against 
whom it has— 
‘‘(1) commenced an audit or investigation, 
‘‘(2) issued a final notice of amount due, 
‘‘(3) filed an administrative lien, levy, or gar-
nishment, 
‘‘(4) commenced other collection action, 
‘‘(5) commenced an action for civil penalties, or 
‘‘(6) any other legal action, 
a document setting forth in plain English the rights of 
the person. The document shall explain the administrative 
appeals process, the authority of the Problem Resolution 
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Office (established pursuant to section 603) and how to 
contact that Office, the burden of production and persua-
sion that the person and the sales tax administering au-
thority bear (pursuant to section 505), the right of the 
person to professional fees (pursuant to section 506), the 
right to record interviews and such other rights as the per-
son may possess under this subtitle. Said document will 
also set forth the procedures for entering into an install-
ment agreement. 
‘‘(b) RIGHT TO PROFESSIONAL ASSISTANCE.—In all 
dealings with the sales tax administering authority, a per-
son shall have the right to assistance, at their own ex-
pense, of one or more professional advisors. 
‘‘(c) RIGHT TO RECORD INTERVIEWS.—Any person 
who is interviewed by an agent of the sales tax admin-
istering authority shall have the right to video or audio 
tape the interview at the person’s own expense. 
‘‘(d) RIGHT TO FINAL NOTICE OF AMOUNT DUE.— 
No collection or enforcement action will be commenced 
against a person until 30 days after they have been pro-
vided with a final notice of amount due under this subtitle 
by the sales tax administering authority. The final notice 
of amount due shall set forth the amount of tax due (along 
with any interest and penalties due) and the factual and 
legal basis for such amounts being due with sufficient 
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specificity that such basis can be understood by a reason-
able person who is not a tax professional reading the no-
tice. The final notice shall be sent by certified mail, return 
receipt requested, to— 
‘‘(1) the address last provided by a registered 
seller, or 
‘‘(2) the best available address to a person who 
is not a registered seller. 
‘‘(e) CONFIDENTIALITY OF TAX INFORMATION.— 
‘‘(1) IN GENERAL.—All reports and report in-
formation (related to any internal revenue law) shall 
be confidential and except as authorized by this 
title— 
‘‘(A) no officer or employee (including 
former officers and employees) of the United 
States, 
‘‘(B) no officer or employee (including 
former officers and employees) of any State or 
local agency who has had access to returns or 
return information, and 
‘‘(C) no other person who has had access 
to returns or return information, 
shall disclose any report or report information ob-
tained by him in any manner in connection with his 
service as such officer or employee or otherwise. 
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216 
‘‘(2) DESIGNEES.—The sales tax administering 
authority may, subject to such requirements as the 
Secretary may impose, disclose the report and report 
information of a person to that person or persons as 
that person may designate to receive said informa-
tion or return. 
‘‘(3) OTHER
SALES
TAX
ADMINISTERING
AU-
THORITIES.—A sales tax administering authority 
may impose, disclose the report and report informa-
tion to another sales tax administering authority. 
‘‘(4) INCOMPETENCY.—A sales tax admin-
istering authority may, subject to such requirements 
as the Secretary may impose, disclose the report and 
report information to the committee, trustee, or 
guardian of a person who is incompetent. 
‘‘(5) DECEASED PERSONS.—A sales tax admin-
istering authority may, subject to such requirements 
as the Secretary may impose, disclose the report and 
report information to the decedent’s— 
‘‘(A) administrator, executor, estate trust-
ee, or 
‘‘(B) heir at law, next of kin, or beneficiary 
under a will who has a material interest that 
will be affected by the information. 
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217 
‘‘(6) BANKRUPTCY.—A sales tax administering 
authority may, subject to such requirements as the 
Secretary may impose, disclose the report and report 
information to a person’s trustee in bankruptcy. 
‘‘(7) CONGRESS.—Upon written request from 
the Chairman of the Committee on Ways and 
Means, the Chairman of the Committee on Finance 
of the Senate, or the Chairman or Chief of Staff of 
the Joint Committee on Taxation, a sales tax admin-
istering authority shall disclose the report and report 
information, except that any report or report infor-
mation that can be associated with or otherwise 
identify a particular person shall be furnished to 
such committee only when sitting in closed executive 
session unless such person otherwise consents in 
writing to such disclosure. 
‘‘(8) WAIVER OF PRIVACY RIGHTS.—A person 
may waive confidentiality rights provided by this sec-
tion. Such waiver must be in writing. 
‘‘(9) INTERNAL USE.—Disclosure of the report 
or report information by officers or employees of a 
sales tax administering authority to other officers or 
employees of a sales tax administering authority in 
the ordinary course of tax administration activities 
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shall not constitute unlawful disclosure of the report 
or report information. 
‘‘(10) STATISTICAL
USE.—Upon request in 
writing by the Secretary of Commerce, the Secretary 
shall furnish such reports and report information to 
officers and employees of the Department of Com-
merce as the Secretary may prescribe by regulation 
for the purposes of, and only to the extent necessary 
in, the structuring of censuses and national eco-
nomic accounts and conducting related statistical ac-
tivities authorized by law. 
‘‘(11) DEPARTMENT OF THE TREASURY.—Re-
turns and return information shall be open for in-
spection by officers and employees of the Depart-
ment of the Treasury whose official duties require 
such inspection or disclosure for the purpose of, and 
only to the extent necessary for, preparing economic 
or financial forecasts, projections, analyses, or esti-
mates. Such inspection or disclosure shall be per-
mitted only upon written request that sets forth the 
reasons why such inspection or disclosure is nec-
essary and is signed by the head of the bureau or 
office of the Department of the Treasury requesting 
the inspection or disclosure. 
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