Taxpayer Rights in the Lurch: A Response to Professor Johnson

Abstract

This article responds to Professor Steve Johnson's reply (Tax Notes, July 17, 2000, p. 395) to Professor Lederman's article critiquing taxpayer bill of rights legislation and proposing a damages remedy as an alternative (Tax Notes, May 22, 2000, p. 1133). This response discusses the substance of the proposed remedy in more detail. It disputes Professor Johnson's contentions that the proposal would do more harm than good by promoting wasteful, frivolous litigation. It also refutes his contention that the passage of time will solve most of the problems with the IRS, detailing why the proposed remedy would be a better approach.