The Tax Policy & Communications Division believes that a knowledgeable taxpayer complies with the tax laws, which increases revenue collections. New and expanded programs promote voluntary tax compliance through tax information and education services.
Taxpayer Services Section
- Taxpayer Service Specialists assist more than 1 million taxpayers by telephone, e-mail, mail, Internet, or in person, each year.
- Assistance is also provided to taxpayers filing business and income taxes electronically.
Audit Services Section
- Establishes audit criteria
- Selects audits for field assignment
- Reviews the completed audits
- Resolves protests
Protests can be resolved through informal settlement or through formal proceedings, including appeals to the Director, the State Board of Tax Review, and the Iowa District Court. Staff or attorneys review protests, obtain information on each case, and represent the Department.
Tax Policy Section
- Writes administrative rules
- Prepares formal rulings
- Drafts legislation
- Compiles topical papers
- Responds to complex written and oral inquiries related to tax law and policy
- Monitors legislation
Tax Research & Program Analysis Section
- Tracks, analyzes, and forecasts tax receipts and refunds, and provides support to members of the State Revenue Estimating Conference
- Estimates the fiscal impacts of proposed state and federal tax legislation
- Prepares quarterly and annual sales and use tax statistical reports
- Prepares annual individual income tax statistical reports
- Monitors and analyzes state tax expenditures
- Conducts special studies related to the state's tax structure
- Provides support to other state government departments and to the legislature in the analysis of federal, state, and local tax issues
The Communications Unit researches, writes, and produces brochures, guides, news releases, newsletters, tax forms, and audio/visual presentations. It manages Web site content and layout.