Reducing Administrative Burdens to Protect Taxpayer Rights

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