Download This PaperThe US Taxpayer Bill of Rights: Reflections on a Toddler
1 Pages Posted: 12 Mar 2021 Last revised: 30 Apr 2021
Date Written: February 8, 2021
Abstract
In the US the Taxpayer Bill of Rights (TBOR) is only seven years old, and moreover no successful challenge to the IRS under it has been brought so far. The following first describes the existing case law under the US TBOR. The main conclusion is that the US TBOR is a toddler with uncertain prospects. The article then offers some observations on the application of the TBOR to corporate taxpayers.
Keywords: Taxpayer Bill of Rights
JEL Classification: H26
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., The US Taxpayer Bill of Rights: Reflections on a Toddler (February 8, 2021). U of Michigan Law & Econ Research Paper No. 21-008, U of Michigan Public Law Research Paper No. 21-008, Available at SSRN: https://ssrn.com/abstract=3782019 or http://dx.doi.org/10.2139/ssrn.3782019
Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
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