Taxpayers Rights And IRS Obligations Before And After The 1988 Taxpayers Bill Of Rights

Abstract

Greater protection for taxpayers is an idea whose time has finally arrived. The greater protection provided by the Taxpayer Bill of Rights, included in the Technical and Miscellaneous Revenue Act of 1988 (TAMRA) is a good start in consumerism but it does have significant limitations. Surprisingly, along with the greater protection taxpayers have under the new law comes even more accountability by taxpayers to the Internal Revenue Service. This article addresses these new protections, their limitations and the new accountabilities by taxpayers to the IRS.