Taxpayer Rights: To What End (Part 1) | McDermott Skip to main content

Taxpayer Rights: To What End (Part 1)

Taxpayer Rights: To What End (Part 1)

Overview


Partner Peter Faber was a panelist at the 2018 ABA Section of Taxation May Meeting.

In 2014, IRS adopted a taxpayer bill of rights and in 2015 Congress codified those rights by requiring that the Commissioner ensure that IRS employees are familiar with and act in accord with those rights. IRC § 7803(a)(3). The panel examined the use of the taxpayer bill of rights (TBOR) in tax controversies generally, as well as considering its application in the context of recent high-profile litigation between Facebook and the IRS, the application of similar legislation in state controversies, and the implications of the absence of a specific remedy associated with rights violations.

Dig Deeper

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