When dealing with the Office of Tax and Revenue (OTR), you have the right to:

• An explanation of the collection process;
• Prompt, courteous and impartial treatment;
• Be represented by an accountant, attorney or other person you choose, after you submit a power of attorney or written authorization;
• Confidentiality of your tax return and all OTR actions concerning you;
• Submit an offer in compromise;
• Claim an adjustment or refund of erroneously-assessed tax;
• Appeal an employee’s decision to his or her supervisor;
• Appeal a supervisor’s decision in writing; and
• A receipt for cash payment or when you ask for one.
• See Taxpayers Appeal Rights, OTR Notice 2008, Section III [PDF], for Collection matters that may be reconsidered by the Compliance Administration Reconsideration Office