MISSISSIPPI LEGISLATURE

2001 Regular Session

To: Judiciary

By: Senator(s) Hyde-Smith

AN ACT TO PROVIDE THAT IF A TAXPAYER HAS FILED WRITTEN DOCUMENTATION WITH THE STATE TAX COMMISSION INDICATING THAT THE TAXPAYER IS REPRESENTED BY ANOTHER PERSON REGARDING ANY MATTER UNDER THE TAX LAWS OF THIS STATE OR THE UNITED STATES INTERNAL REVENUE CODE, THE COMMISSION SHALL COMMUNICATE ONLY WITH THE TAXPAYER'S REPRESENTATIVE ABOUT THE SUBJECT OF THE REPRESENTATION AND SHALL NOT COMMUNICATE WITH THE TAXPAYER ABOUT THE SUBJECT OF THE REPRESENTATION UNLESS THE TAXPAYER'S REPRESENTATIVE AUTHORIZES THE COMMISSION TO DO SO; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. If a taxpayer has filed written documentation with the State Tax Commission indicating that the taxpayer is represented by another person regarding any matter under the tax laws of this state or the United States Internal Revenue Code, or both, the State Tax Commission shall communicate only with the taxpayer's representative about the subject of the representation. The State Tax Commission may communicate with the taxpayer about the subject of the representation if the taxpayer's representative authorizes the commission to do so.

SECTION 2. This act shall take effect and be in force from and after July 1, 2001.