The Taxpayer Bill of Rights: A Primer and Thoughts on Things to Come



Partner Andrew Roberson has written an article on the Taxpayer Bill of Rights (TBOR) for the ABA Section of Taxation’s latest edition of the ABA Tax Times.

In 2015, Congress enacted the TBOR in section 7803(a)(3) of the Internal Revenue Code to ensure that each and every taxpayer has fundamental rights in dealing with the Internal Revenue Service (IRS). The codification of these fundamental rights was an important accomplishment and reflects years of hard work and dedication by National Taxpayer Advocate Nina Olson.