Press Release from Ed Hatchett,
Kentucky Auditor of Public Accounts

Subject: Revenue Cabinet's Tax Protest Settlements Criticized
Release Date: March 28, 2001
Audit online at: http://www.auditor.ky.gov/Public/Audit_Reports/Archive/2002KYTaxProtestSettlementProcess.pdf

Commonwealth of Kentucky
Auditor of Public Accounts
144 Capitol Annex
Frankfort, KY 40601

C
ontact:
Harold McKinney
Legal Counsel
Phone 502-573-0050
FAX 502-573-0067
APA.PressReleases@auditor.ky.gov

(Frankfort - March 28, 2001) The Kentucky Revenue Cabinet lacks formal tax protest settlement policies and procedures, yet it forgave more than $12 million in protested taxes from 1998 to 2000.

A performance audit conducted by State Auditor Ed Hatchett revealed that the Cabinet has undertaken no system review in the ten years it has had the authority to settle tax protests. In addition, the tax settlement process is not formalized, and relies upon non-lawyer Cabinet employees to make settlement decisions requiring knowledge of "risks of litigation."

Other findings included: (1) failure to have review officers with legal training, (2) failure to collect and maintain settlement data, and (3) failure to properly adjust accounts receivable so a true picture of what is owed the Commonwealth can be determined.

The audit contained ten recommendations designed to help the Revenue Cabinet improve the protest settlement process. The recommendations cover subjects from file maintenance to hiring practices.

 

Edward B. Hatchett Jr.
Auditor of Public Accounts
144 Capitol Annex
Frankfort, KY 40601
WEB:
www.auditor.ky.gov/