Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue ServicePublisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 142
Book Description
Taxpayers' Bill of Rights
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue ServicePublisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 142
Book Description
Taxpayer's Bill of Rights
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue ServicePublisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 352
Book Description
Taxpayer Bill of Rights II.
Author: Publisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 24
Book Description
Business Taxpayers' Bill of Rights Annual Report
Author: California. Taxpayers' Rights Advocate OfficePublisher:
ISBN:
Category : Business tax
Languages : en
Pages : 24
Book Description
The Taxpayer's Bill of Rights
Author: Publisher:
ISBN: 9780977058075
Category :
Languages : en
Pages : 380
Book Description
This book is an invaluable tool which may help those who desire to know their rights and assert their rights pursuant to the Internal Revenue Restructuring and Reform Act of 1998, also known as the RTaxpayer's Bill of Rights. (Legal Reference/Law Profession)
Is the Taxpayer Bill of Rights Enforceable?
Author: Leandra LedermanPublisher:
ISBN:
Category :
Languages : en
Pages : 25
Book Description
In 2016, Congress enacted a statutory Taxpayer Bill of Rights containing a list of ten rights but lacking an explicit remedy or enforcement mechanism. Are the rights listed therefore merely aspirational, or are some or all of them enforceable? It is worth noting that the statute does not say that these rights are unenforceable. Recently, taxpayers such as Facebook have begun to demand remedies for alleged violations of the rights listed in the statute, such as “the right to appeal a decision of the Internal Revenue Service in an independent forum.” This Essay argues that not only does the statutory text not provide a private right of action, U.S. Supreme Court case law does not permit such a right to be inferred. The Essay further argues that the history of the statute, which was largely the initiative of the National Taxpayer Advocate, supports the conclusion that there is no private right of action to enforce the statute. Rather, as the statute states, the Commissioner of the Internal Revenue Service is charged with ensuring that the listed taxpayer rights are protected.
Taxpayer Bill of Rights
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue ServicePublisher:
ISBN:
Category : Administrative remedies
Languages : en
Pages : 112
Book Description
Need for Taxpayer Bill of Rights Legislation and Reform of the Internal Revenue Service
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on OversightPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 24
Book Description
Exploring the Development of Taxpayer Bill of Rights II Legislation
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on OversightPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 256
Book Description
Property Taxpayers' Bill of Rights Annual Report
Author: California. Taxpayers' Rights Advocate OfficePublisher:
ISBN:
Category : Property tax
Languages : en
Pages : 24
Book Description
