General Provisions
Which chapter of title 36 can you locate the Uniform Administrative Provisions?
Chapter 7
Jane Doe works at MRS. She clicks 'get next task' and pulls her BFFs tax return. What should she do?
Inform a supervisor and reassign the task
What is MTP?
Maine Tax Portal
What action would you select in a word document to create/print an envelope?
Mailings
Does the Bill of Rights go out with all notices?
No, only with notices related to a balance due.
Which subsection of the Uniform Administrative Provisions can you find the Confidentiality of tax records?
191
John Doe SR called to demand his refund. After further review you realize that it was offset to another state agency. What do you tell John Doe SR.? Can you tell which State agency that the refund was offset to?
Yes, tell John: I apologize sir. It looks like your refund was offset to the DHHS.
Where would you locate the 'date of death' in stars?
Registration -> Attributes
Which drop down in Outlook can you create appointments and meetings?
New Items drop down
What level of crime is a willful violation of confidentiality?
Class E misdemeanor in ME
John calls in asking why he incurred an underpayment of estimated tax penalty and demands an explanation. What do you tell John?
Maine income tax w/h is less than 1k or 22' tax liability was less than 1k. You could avoid the UET penalty if you paid at least 90% of the tax on time.
You call a preparer to discuss a taxpayers return. The phone is answered by an office associate. The office associate asks for the first and last name of the taxpayers that you are inquiring about. Do you give the first and last name of the taxpayers to the office associate?
Yes
Which drop down tab on maine.gov/revenue directs taxpayers to the Taxpayer Bill of Rights?
About us header (will accept alternative methods)
What action would you select to locate 'headers' and 'footers' in word?
Insert
Can I ask to have interest waived?
Yes. MRS may waive interest in certain unusual circumstances; however, these cases are rare. You can request reconsideration of interest by petitioning as previously explained
John Doe III does not agree with the State Tax assessor's determination. How can Johnny reopen his case for further review?
Can be reviewed by the board or Superior court.
What documentation would a preparer or tax representative need to receive mailed correspondence from MRS regarding their client?
POA (maybe PR too, but POA for sure...)
How would you direct a taxpayer or preparer to a residency questionnaire or POA on the MRS website?
Tax return forms -> Compliance: Forms used by the compliance and collections division
Which 'F' key do you select to edit a cell in Excel?
F2
What is the minimum payment amount that TSI can accept over the phone?
$25
Johnny Doe JR made a payment that got rejected by STARS due to insufficient funds. What is the penalty for insufficient funds?
$20 or 1% of the payment amount. Whichever is greater.
The Attorney General calls requesting information regarding a criminal investigation. Name two of the four things that must be submitted in writing in order to speak with the AG.
1. The name and address of the person to who the requested information relates.
2. The taxable period or periods to which the requested information relates.
3. The statutory authority under which the criminal investigation or prosecution is being conducted.
4. The specific reason the requested information is, or may be, relevant to the criminal investigation.
How would you direct a taxpayer to the EOTC forms on the MRS website?
Tax return forms -> Tax credit worksheets -> Select years prior to 22'
Which 'F' key do you select to repeat the last command or action in Excel?
What is the MRS Mission statement?
*BONUS*
What is the MRS vision statement?
MRS' mission is to fairly and efficiently administer the State's tax laws with integrity and professionalism.
Vision for MRS is to be the most effective, innovative agency in Maine state government. WE are committed to providing the citizens of Maine with outstanding service and we will continuously strive to exceed their expectations.