SB-702:
Protecting taxpayers' rights

Status: Awaiting action by the Senate

(May 2, 2008) SB-702 reverses the erosion of taxpayers’ administrative and judicial rights and protects their privacy.

SB-702 is helpful because it:

Requires the state Department of Revenue Services (DRS) to notify taxpayers as soon as possible of any authorized access to their electronic tax data.

Clarifies the standard of proof in most tax appeals as the appropriate and fair "preponderance of evidence" benchmark. It rules out the higher, "clear and convincing" standard that would put an unfair and unnecessary burden on taxpayers.

Protects taxpayers' rights by requiring the DRS to send copies of notices it serves on taxpayers also to their representatives (if a properly executed power of attorney has been filed).

SB-702 is good for Connecticut’s economy because it will protect taxpayers’ data and rights, and ensure fairness in the tax appeals process.