Temple Law Review Print
Volume 91, No. 4, Summer 2019
Articles

The Taxpayer Bill of Rights (TBOR) passed by Congress in 2016 has started to draw attention from tax litigators and others seeking to use the provisions of the legislation to obtain results that they might not otherwise achieve. Facebook brought the first substantial litigation seeking to involve TBOR as a basis for relief Facebook’s effort to rely on TBOR […]

By T. Keith Fogg [PDF]
Essays

On Friday, October 26, 2019, nearly twenty tax scholars, practitioners, and government officials representing federal, state, and municipal authorities gathered at Temple University Beasley School of Law in Philadelphia to discuss taxpayer rights before an audience of nearly one hundred scholars, practitioners, and students. The occasion was the Temple Law Review Symposium, which aimed to shine a spotlight on the […]

By Alice G. Abreu [PDF]

Taxpayers with limited English proficiency (LEP) face inherent barriers to exercising important rights under the tax laws. This Essay, prepared for the Temple Law Review‘s Symposium, Taxpayer Rights in the United States: All the Angles, explains the legal obligations that the Internal Revenue Service (IRS) has for making the tax system accessible to LEP taxpayers. While the IRS has developed […]

By Jennifer J. Lee [PDF]

How can Congress’s codification of the Taxpayer Bill of Rights (TBOR) make a meaningful difference in tax administration? This question will likely confront academics, policymakers, and judges in the coming years. In late 2015, Congress codified the rights that the Internal Revenue Service (IRS) administratively adopted in 2014, explicitly requiring that the Commissioner ensure that IRS employees receive training and […]

By Leslie Book [PDF]

This Essay examines the 2018 federal district court ruling in Facebook, Inc. v. Internal Revenue Service to make three arguments regarding the Taxpayer Bill of Rights (TBOR), codified as Section 7803(a)(3) of the Internal Revenue Code. The first is that the TBOR is enforceable, despite the lack of explicit statutory remedies, via an implied private right of action. The […]

By Richard K. Greenstein [PDF]

What is the modern role of a tax practitioner, in particular a tax attorney, in the United States? In an era in which the Internal Revenue Service (IRS) is underfunded, understaffed, and struggles to address its mission, tax attorneys play an important role as advocates for taxpayer rights. Tax attorneys act as advocates who represent ordinary individual taxpayers […]

By Michelle Lyon Drumbl [PDF]