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Taxpayers’ Procedural Rights Can Clash with Aggressive Tax Enforcement

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dc.contributor.author Phelan, Marilyn E.
dc.date.accessioned 2010-04-02T20:47:08Z
dc.date.available 2010-04-02T20:47:08Z
dc.date.issued 2009
dc.identifier.citation 82 Prac. Tax Strategies 149 en_US
dc.identifier.uri http://hdl.handle.net/10601/374
dc.description.abstract This article discusses issues relating to taxpayer’s rights. A concern with the tremendous and ever-increasing federal budget deficit may lend continuing support for the Treasury Department’s current more aggressive tax enforcement policy. This could swing the pendulum back to having the IRS revert to the giant enforcement authority, with little sensitivity to taxpayers’ rights, as it once was perceived to be. This article discusses legislation and mechanisms that have been developed to protect taxpayers’ procedural due process rights. In concludes that many of the procedural appeal routes summarized in the article were expanded by the Taxpayers’ Bill of Rights 3, but Congress has wavered in the past 20 years as it attempts to balance the need for aggressive tax enforcement measures against the need to protect taxpayers’ rights. With a widening tax gap and a significant and ever-growing federal deficit, Congress as well as the Treasury now perceives a need for renewed aggressive enforcement policies. Unfortunately, the current emphasis on collection of the tax, and the limited judicial review available when courts continue to use an abuse of discretion standard to review IRS determinations, could relegate the numerous taxpayer procedural rights outlined in this article to substantial delay tactics that afford little concrete relief. en_US
dc.language.iso en_US en_US
dc.publisher Practical Tax Stretegies
dc.relation.uri https://a.next.westlaw.com/Document/I6ac9e32418b011deb055de4196f001f3/View/FullText.html
dc.subject Procedural due process rights en_US
dc.subject IRS en_US
dc.subject Taxpayer en_US
dc.title Taxpayers’ Procedural Rights Can Clash with Aggressive Tax Enforcement en_US
dc.type Article en_US


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