Taxpayers' Rights and IRS Obligations Before and After the 1988 Taxpayers' Bill of Rights

In November 1988, President Reagan signed into law the Technical and Miscellaneous Revenue Act. Subchapter J of this act contains provisions concerning taxpayer rights and procedures in dealing with the Internal Revenue Service (IRS). This Taxpayers' Bill of Rights addresses such diverse issues...

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Veröffentlicht in:Journal of applied business research 1990-01, Vol.7 (1), p.112
Hauptverfasser: Bussman, John F, Lasseter, James
Format: Artikel
Sprache:eng
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Zusammenfassung:In November 1988, President Reagan signed into law the Technical and Miscellaneous Revenue Act. Subchapter J of this act contains provisions concerning taxpayer rights and procedures in dealing with the Internal Revenue Service (IRS). This Taxpayers' Bill of Rights addresses such diverse issues as the requirement that the IRS prepare a simple and nontechnical statement describing the rights of taxpayers and the obligations of the IRS. Many of the provisions merely codify existing practices, and other provisions ultimately leave decisions up to the discretion of the IRS. Although the IRS is charged with developing many of the regulations and has some discretion in their application, the regulations will create standards by which all taxpayers will be treated. Failure by the IRS to promote this Bill of Rights would most certainly result in additional legislation containing more stringent taxpayer rights and sanctions against the IRS.
ISSN:0892-7626
2157-8834