James C. Wangerin, CPA (406) 846 1862 jim@wangerin.com
301 1/2 Main Street Deer Lodge MT 59722
Montana Petition     Press & Radio News     Mt Administrative Rules     Kinder Gentler World     Current Activity     Right to Participate     Right to Know     Mediation     Contact Us      
Our right to know and right to participate is the key to a kinder and gentler world.
 
Starbucks co-founder, Dave Olson went to school in Deer Lodge, Montana (Powell County High School). There is a video of Dave talking about changing the world by leading from the heart. Watch the video at LEAD FROM THE HEART.
  
Citizens' rights are at the heart of government.
 
For a government to lead from the heart, it should lead from those basic citizen rights.
 
In 1972, Montana adopted its new constitution. The constitution now contains a Right To Know and Right to Participate.
 
In 1991, the Montana legislature adopted the Montana Taxpayer Bill of Rights.
 
The Montana Taxpayer Bill of Rights states, "The taxpayer has the right to hire a representative of the taxpayers choice to represent the taxpayer's interest before the Department of Revenue and any tax appeal board."
 
A memo from the Montana Supreme Court Commission on Unauthorized Practice of Law states, "Whether  or not it is the practice of law, the following are permitted: ... (b) acting as a lay representative if authorized by agenices or tribunals to do so...."
 
 
There is a saying that success is not a destination it is the quality of the journey.
 
I am not complaining about the guidelines (destination) adopted by the Montana Department of Revenue and Montana State Tax Appeal Board. I am complaining about the Department of Revenue and State Tax Appeal Board skipping the rule making process (quality of journey) in adopting their change of policy.
 
The problem is NOT CPAs wanting to represent taxpayers in formal hearings. The problem is the Montana Department of Revenue and Montana State Tax Appeal Board NOT allowing informal proceedings where taxpayers can be represented by CPAs.
 
President John F Kennedy said, "One man can make a difference, and every man should try."
 
 
June 27

Montana Petition Comments
As a CPA, I am authorized to represent taxpayers before the IRS and provide tax advice in Montana. I have helped taxpayers use alternative dispute resolutions to resolve a million dollars in tax debts. If you are a taxpayer in need of tax advice or representation before the IRS, you can contact James C. Wangerin, CPA by sending an e-mail to jim@wangerin.com


11:48 AM GMT  |  Read comments(0)