Reducing Administrative Burdens to Protect Taxpayer Rights

42 Pages Posted: 12 Aug 2021 Last revised: 18 Jan 2022

See all articles by Leslie Book

Leslie Book

Villanova University School of Law

Keith Fogg

Tax Clinic at Legal Services Center of Harvard Law School

Nina E. Olson

Center for Taxpayer Rights

Date Written: August 10, 2021

Abstract

The tax system designed by Congress imposes significant administrative burdens on taxpayers. IRS decisions regarding how it administers tax laws can add to congressionally imposed burdens. The administrative burdens are consequential and hurt some people, especially lower- or moderate-income individual taxpayers, more than others. While the IRS strives to measure and reduce the time and money taxpayers spend to comply with their tax obligations, it does not consider the effect administrative burdens have on taxpayer rights, including the right to be informed, the right to pay no more than the correct amount of tax, and the right to a fair and just tax system. In this Article we discuss the concept of administrative burdens and reveal specific examples of how IRS actions, and inaction, have burdened taxpayers and jeopardized taxpayer rights. In addition to identifying and contextualizing these problems, we propose that the IRS conduct Taxpayer Rights Impact Statements on new and existing systems to evaluate when it would be appropriate to reduce, eliminate, or shift burdens away from citizens and onto the government or third parties.

Keywords: tax administration, taxpayer rights, Taxpayer Advocate Service, administrative law

JEL Classification: K34, K23

Suggested Citation

Book, Leslie and Fogg, Keith and Olson, Nina E., Reducing Administrative Burdens to Protect Taxpayer Rights (August 10, 2021). Harvard Public Law Working Paper No. 21-44, Available at SSRN: https://ssrn.com/abstract=3902570 or http://dx.doi.org/10.2139/ssrn.3902570

Leslie Book (Contact Author)

Villanova University School of Law ( email )

299 N. Spring Mill Road
Villanova, PA 19085
United States

Keith Fogg

Tax Clinic at Legal Services Center of Harvard Law School ( email )

1563 Massachusetts Avenue
Cambridge, MA 02138
United States
6173902532 (Phone)
6175220109 (Fax)

Nina E. Olson

Center for Taxpayer Rights ( email )

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
304
Abstract Views
970
rank
142,725
PlumX Metrics