Topic:
INCOME TAX; LIABILITY (LAW); REVENUE SERVICES DEPARTMENT;
Location:
TAXES - INCOME;

OLR Research Report


October 16, 2007

 

2007-R-0509

DRS REIMBURSEMENTS FOR LEGAL AND ACCOUNTING COSTS

By: John Rappa, Principal Analyst

You asked if the Department of Revenue Services (DRS) reimburses a taxpayer for legal and accounting costs if he or she incurs them because DRS made an error on his or her return.

No. When DRS makes an error on a return, it informs the taxpayer that it has no statutory authority to reimburse him or her for any consequent legal or accounting costs, DRS research analyst Michael Galliher stated.

JR: dw