Complaint filing requirements for the Income tax Ombudsman govern form, electronic filing, admissibility and barred subject matter. Any person may file a written complaint with the Income tax Ombudsman identifying the complainant, the office and official complained against, facts supported by documents, and relief sought. Electronic complaints are accepted provided a printed copy is subsequently signed and is deemed the operative complaint dated to the original filing. Admissibility requires prior written representation to the superior Income tax authority and satisfaction of prescribed time limits; complaints repeating matters previously settled, that are frivolous or that are the subject of pending appeals, revisions, references or writs are barred.