2018 Temple Law Review Symposium
Taxpayer Rights in the United States: All the Angles
October 26, 2018
The Internal Revenue Service adopted a Taxpayer Bill of Rights (TBOR) in 2014, Congress made the TBOR a part of the Internal Revenue Code in 2015, and Facebook used it as the basis of a lawsuit against the IRS in 2017, but the concept has been slow to galvanize scholars and practitioners. The 2018 Temple Law Review Symposium, Taxpayer Rights in the United States: All the Angles, explored the power of TBORs to provide legitimacy for the tax system and to transform tax practice. In her keynote address, National Taxpayer Advocate Nina Olson, who has been called “the mother of taxpayer rights in the United States,” recounted the evolution of the concept of taxpayer rights in the United States and presented her vision for continued progress. The symposium assembled panels of nationally known scholars and practitioners who discussed not only the federal TBOR, but state and municipal TBORs as well. The resulting volume of the Temple Law Review memorializes the contributions of many of the Symposium participants and provides an important compendium of contemporary American thinking on the subject of taxpayer rights.