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Collection Division
Your Rights
When dealing with the Office of Tax and Revenue (OTR), you have the right to:
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An explanation of the collection process;
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Prompt, courteous and impartial treatment;
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Be represented by an accountant, attorney or other person you choose, after you submit a power of attorney or written authorization;
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Confidentiality of your tax return and all OTR actions concerning you;
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Submit an offer in compromise;
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Claim an adjustment or refund of erroneously-assessed tax;
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Appeal an employee’s decision to his or her supervisor;
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Appeal a supervisor’s decision in writing; and
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A receipt for cash payment or when you ask for one.
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