Issues. The Department or City/Town may refer issues to SMART for resolution including but not limited to: (a) Decisions by the Department to not audit a taxpayer; (b) Amendments to Department audit procedures or manuals; (c) Closing Agreements or a range of settlement authority; (d) Abatement or account closure in collections; (e) Suspension of disclosure of Tax Information to City/Town; (f) Disagreements regarding proposed changes to the process maps defined in Sections 1.19, 1.20, and 1.21 of this Agreement; (g) Revocation of collection authority; and (h) Other issues as authorized by the Director of the Department or agreed upon by the parties, subject to the limitations described in Section 29 of this Agreement.
Appears in 4 contracts
Samples: Intergovernmental Agreement, Intergovernmental Agreement, Intergovernmental Agreement
Issues. The Department or City/Town may refer issues to SMART for resolution including to include, but not limited to:
(a) Decisions by the Department to not audit a taxpayer;
(b) Amendments to Department audit procedures or manuals;
(c) Closing Agreements or a range of settlement authority;
(d) Abatement or account closure in collections;
(e) Suspension of disclosure of Tax Information to City/Towninformation from the Department;
(f) Disagreements Unresolved disagreement regarding proposed changes to the process maps defined listed in Sections 1.191.16, 1.20, 1.17 and 1.21 of this Agreement1.18;
(g) Revocation of collection authority; and
(h) Other issues as authorized by the Director of the Department or agreed upon by the parties, subject to the limitations described in Section 29 of this Agreement.
Appears in 1 contract
Samples: Intergovernmental Agreement
Issues. The Department or City/Town may refer issues to SMART for resolution including to include, but not limited to:
(a) Decisions by the Department to not audit a taxpayer;
(b) Amendments to Department audit procedures or manuals;
(c) Closing Agreements or a range of settlement authority;
(d) Abatement or account closure in collections;
(e) Suspension of disclosure of Tax Information to City/Towninformation from the Department;
(f) Disagreements Unresolved disagreement regarding proposed changes to the process maps defined listed in Sections 1.191.16, 1.20, 1.17 and 1.21 of this Agreement1.18;
(g) Revocation of collection authority; and
(h) Other issues as authorized by the Director of the Department or agreed upon by the parties, subject to the limitations described in Section 29 of this Agreement.
Appears in 1 contract
Samples: Intergovernmental Agreement