Definitions For Purposes Of The Taxpayers' Bill Of Rights

Title 63, Chapter 40, Idaho Code 01. Collection and Enforcement. The terms collection and enforcement include only post-assessment processes. (3-15-22) 02. Publication. Publication means communicating to the general public. Publication does not include internal communication or communication with other governmental agencies as provided for by statute. (3-15-22) 03. Written Notification of Representation. A taxpayer’s written notification that he will be represented by another person must include the information required for a valid power of attorney. If the notification is not valid, the revenue officer shall communicate with the taxpayer. The revenue officer should exercise reasonable care in determining whether a power of attorney exists. (3-15-22) 801. -- 999. (RESERVED)