(1) Section 15-1-223, MCA, creates within the Department of Revenue, the Office of Taxpayer Assistance (OTA). The OTA has five major purposes which are to:
(a) assist taxpayers with problems and provide easily understandable tax information related to:
(i) instructions and forms;
(ii) audits and corrections;
(iii) collections; and
(iv) appeal procedures.
(b) monitor compliance with the Taxpayer Bill of Rights, as required in 15-1-222, MCA;
(c) receive and evaluate complaints of improper or abusive behavior by employees and make recommendations to the director regarding appropriate actions to be taken;
(d) monitor and report any abuses in collection activities and make recommendations to the director of appropriate actions to be taken; and
(e) perform other functions that will assist taxpayers with their compliance of the Montana's tax laws.