Specifications include, but are not limited to: When the State contacts a taxpayer in the beginning of the levy or garnishment process, the State will notify the taxpayer that the contractor is available to act as the taxpayer’s advocate at the levy or attachment hearing before the Tax Commissioner or his or her designee. The Contractor will notify the State as soon as practicable when it has been contacted by a taxpayer and will be providing advocacy services. The services may include technical assistance including advice to the taxpayer and discussions with the Department as well as representation in an administrative hearing. By law, the taxpayer may raise issues of proper notice, whether the attachment or levy would exempt from attachment under 12 V.S.A. §2740 in a judicial attachment, and statute of limitations issues. The State shall compensate contractor on an hourly basis.
