❌ HB613
Modify tax enforcement authority
Summary
The bill modifies the tax enforcement authority of the Ohio Department of Taxation and the Board of Tax Appeals by establishing problem resolution officers, requiring annual reports on tax audits and appeals, and setting timelines for hearings and determinations related to tax assessments and refunds. It also includes provisions for correcting assessments and managing appeals, with specific procedures for taxpayer communications and performance monitoring of tax agents.
Rationale
The bill introduces more bureaucratic processes and oversight within the tax system, which may conflict with Libertarian principles of minimal government intervention and free markets. However, it does not significantly increase taxes or restrict individual rights, leading to a mixed alignment with both LP and LPO platforms.
Risks and Concerns
- Increased government bureaucracy
- Potential for inefficiencies in tax resolution
- Limited taxpayer autonomy in appeals process