Although certain taxpayer rights are codified in the Internal Revenue Code, law and custom, neither Congress nor the IRS has codified a formal, separate bill of rights in order to further protect taxpayers.
Congress could implement a formal taxpayer bill of rights if it chose to do so. However, this step would require congressional action, something that Congress has managed to avoid by dragging its feet on this and other issues.
However, the IRS can draft its own taxpayer bill of rights. In a recent 700 page report, the IRS Taxpayer Advocate has identified more than 20 “most serious problems frequently encountered by taxpayers”. Read the full 2013 Annual Report to Congress here.
The IRS could address these issues, and further protect taxpayer rights, by implementing its own taxpayer bill of rights without congressional assistance. What do you think?
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