Federal Tax Liaison.

(1) The Federal Tax Liaison position is created within the department. The purpose of the position is to assist the taxpayers of the state.

(2) The Chief Financial Officer shall appoint a Federal Tax Liaison. The Federal Tax Liaison reports directly to the Chief Financial Officer but is not otherwise under the authority of the department or of any employee of the department.

(3) The Federal Tax Liaison may:

(a) Assist taxpayers by answering taxpayer questions.

(b) Direct taxpayers to the proper division or office within the Internal Revenue Service in order to facilitate timely resolution of taxpayer issues.

(c) Prepare recommendations for the Internal Revenue Service of any actions that will help resolve problems encountered by taxpayers.

(d) Provide information about the policies, practices, and procedures that the Internal Revenue Service uses to ensure compliance with the tax laws.

(e) With the consent of the taxpayer, request records from the Internal Revenue Service to assist the liaison in responding to taxpayer inquiries.