Idaho Code
Chapter 40 - TAXPAYERS’ BILL OF RIGHTS
Section 63-4004 - HARASSMENT OR ABUSE.

63-4004. HARASSMENT OR ABUSE. (1) A revenue officer may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any person in connection with the collection of a tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:
(a) The use or threat of use of violence or other criminal means to harm the physical person, reputation, or property of any person.
(b) The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.
(c) The publication of a list of persons who allegedly refuse to pay tax obligations.
(d) Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any person at the called number.
(e) The placement of telephone calls without meaningful disclosure of the caller’s identity except in connection with a criminal investigation.
(2) The mailing or service of any notice or other document required or authorized by law as a part of the administration and collection of a tax is not prohibited in this section.

History:
[63-4004, added 1993, ch. 94, sec. 14, p. 241; am. 1994, ch. 172, sec. 9, p. 396.]

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