Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 2 - DEPARTMENT EMPLOYEE, DEPARTMENT REPRESENTATIVE CONDUCT › Section R. 205.1002 - Standards for treatment of public by department employees and representatives

Current through Vol. 24-12, July 15, 2024
Rule 2.
( 1) The
				  department, department employees, and department representatives shall treat
				  the public in a fair and courteous manner. A department employee, or department
				  representative, that has direct contact with the public in the course of his or
				  her duties shall perform his or her duties in a businesslike manner.
( 2) A department employee, or department
				  representative, shall not engage in improper conduct in interactions with the
				  public and shall strive to avoid the appearance of impropriety. The following
				  are examples of improper conduct:
(a) The
				  use, or appearance of use, of ones position or knowledge of department
				  procedures or access to confidential information to intentionally harass or
				  personally benefit from another person or grant privileges to another
				  person.
(b) Conduct, the natural
				  consequence of which is to oppress or abuse another person.
(c) The use, or threat of use, of violence or
				  other criminal means to harm a persons physical integrity, reputation, or
				  property.
(d) The use of profane or
				  offensive language.
(e)
				  Name-calling of a derogatory nature.
(f) Soliciting raffle tickets during work
				  hours for a charity.
(g) The
				  acceptance of, or an agreement to accept, a gift or anything of value from a
				  person that could reasonably be expected to influence the manner in which an
				  employee or department representative performs work or makes
				  decisions.
(h) The making of false
				  statements or statements with false implications in the course of collecting
				  debts, such as falsely implying that the employee or department representative
				  is an attorney, using a false name, or falsely implying that the taxpayer has
				  committed a crime.
(i) An
				  employees, or department representatives, participation in any business
				  transaction or private arrangement for direct or indirect financial gain or
				  deferment or discount of payment that accrues from or is based upon the
				  employees, or department representatives, official position or on confidential
				  information gained by reason of the employees, or department representatives,
				  position.
(j) An employees, or
				  department representatives, failure to report to the employees, or department
				  representatives, supervisor or the supervisors supervisor appearances of a
				  possible conflict of interest in relation to taxpayers with whom the employee
				  or department representative may have direct or indirect involvement.
(k) The employees, or department
				  representatives, failure to report to the employees, or department
				  representatives, supervisor or the supervisors supervisor a taxpayers complaint
				  about the employee, another employee, or department representative, or the
				  employees, or department representatives, failure to report to the employees or
				  department representatives, supervisor or the supervisors supervisor a possible
				  interference in a taxpayers attempts to discuss matters with a management
				  person.
(l) The falsification of
				  reports or other records of contacts or attempts to contact or personally serve
				  taxpayers with any notice or the falsification of other work
				  activities.
(m) Other conduct that
				  may be subject to disciplinary action.