Taxpayer Rights in the United States

"Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).

18 Pages Posted: 26 Jan 2017  

Allison Christians

McGill University - Faculty of Law

Date Written: October 14, 2016

Abstract

Despite abundant sources of legal and quasi-legal protection against abuses of individual rights and freedoms, there are areas of contention regarding respect for taxpayer rights in the United States. This chapter lays out the framework of taxpayer rights and considers their meaning by considering a contemporary case, namely, the recent expansion of citizenship-based taxation through globally enforced financial asset reporting and information exchange. Part I outlines the theoretical and legal sources from which taxpayers may be said to have rights. Part II examines the US Taxpayer Bill of Rights and considers some of the historical, legal, and political issues that give rise to their core principles. Part III focuses in on the taxpayer’s right to be informed in the context of citizenship-based taxation in a globalized world. The Chapter concludes with some observations about where taxpayer rights may be headed in the United States.

Keywords: taxation, tax policy, human rights, taxpayer rights, citizenship, benefits theory, FATCA, FBAR

JEL Classification: H24, H26, K34, K33

Suggested Citation

Christians, Allison, Taxpayer Rights in the United States (October 14, 2016). "Derecho Tributario Y Derechos Humanos/tax Law And Human Rights", César Alejandro Ruiz Jiménez, ed. (2016).. Available at SSRN: https://ssrn.com/abstract=2809750

Allison Christians (Contact Author)

McGill University - Faculty of Law ( email )

1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
Canada

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