Rhode Island taxpayers have various rights and responsibilities. In order
to guarantee that these rights, which include privacy and property, are protected
throughout a tax assessment, collection and enforcement process, the taxpayer
should know what rights exist.
The taxpayer has a right to the following:
• Fair and considerate conduct from all employees of the Tax Division.
• Tax forms and information written in language that is easy to understand.
(The link at the bottom of this page will bring you to many of these tax forms.)
• Prompt and accurate responses when asking for help with tax related
questions.
• Confidentiality with financial information.
• Explanations for any tax notices regarding amount billed.
• Ability to dispute tax liabilities by filing a request for a hearing
in a timely manner.
• Pay tax liabilities in installments when proven to be a hardship case.
• Audits to be completed in a timely manner.
• Given at least 30 days notice on impending collections requiring sale
or seizure of property or freezing of assets (minus jeopardy assessments).
• Provision of information about tax laws and new developments through
publications including newsletters and a synopsis booklet on the tax laws
in Rhode Island.
• When dealing with the Division, representation by counsel or other
qualified representatives is allowed at all times.
• When there is no negligence or intentional disregard of the law, request
that penalties are halted.