IRD information sheet
An Ombudsman cannot normally investigate:
- Decisions on tax assessments
- Decisions to impose tax shortfall penalties
This is because there is a right to object to a tax assessment or shortfall penalties under a disputes resolution process, and a further right of appeal to the Taxation Review Authority or a Court. Details of how to access the disputes resolution process are set out by IRD in tax assessments. - Decisions on the level of child support payments required
This is because there are rights of objection and review of child support assessments, by way of administrative review, and a further right of appeal to the Family Court.
An Ombudsman is not normally authorised to investigate IRD decisions that are subject to rights of appeal, whether or not the right of appeal has been exercised.
An Ombudsman may investigate:
- IRD actions which are related to the manner in which a taxpayer’s affairs are managed. For example:
- delays in responding to correspondence
- delays in processing audits
- inadequate standard of service
- IRD acts or decisions from which there is no right of review or appeal. For example:
- refusals to remit non-shortfall penalties or interest
- refusals to provide remissions or hardship relief
- deduction of money from bank accounts
- overpayment of student loan/allowance refunds
However, as an Ombudsman’s investigation is one of last resort, the matter should first be raised with the IRD Complaints Management Service. A complaint can be made by writing to:
IRD Complaints Management Service
PO Box 1072
Wellington
Ph 0800 274 138
If IRD does not provide a satisfactory response, a complaint may then be made to an Ombudsman.