Taxpayer Delinquencies

Taxpayer Delinquencies; Requiring the Department of Revenue, if requested by a taxpayer, to convene an informal conference to discuss a compromise of the taxpayer’s liability for any tax, interest, or penalty; requiring the department to take no action during the course of the informal conferencing; authorizing the department to settle or compromise certain penalties under specified circumstances; requiring, rather than authorizing, the department’s executive director or his or her designee to give a specified notice of a delinquency to attempt to informally resolve the delinquency, etc.