{"id":201,"date":"2019-10-05T09:49:07","date_gmt":"2019-10-05T13:49:07","guid":{"rendered":"https:\/\/law.temple.edu\/taxcenter\/?p=201"},"modified":"2019-10-05T09:49:07","modified_gmt":"2019-10-05T13:49:07","slug":"embracing-the-tbor","status":"publish","type":"post","link":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/","title":{"rendered":"Embracing the TBOR"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Alice G. Abreu<\/strong>\u00a0and\u00a0<strong>Richard K. Greenstein<\/strong>,\u00a0<em><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3098853\">Embracing the TBOR<\/a><\/em>, 157\u00a0Tax Notes\u00a01281 (2017).\u00a0<\/h2>\n\n\n\n<p>This article develops three arguments is support of the proposition that the Taxpayer Bill of Rights, enacted in 2015 as part of the Internal Revenue Code, is not a mere cosmetic but has the potential to transform tax administration.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alice G. Abreu\u00a0and\u00a0Richard K. Greenstein,\u00a0Embracing the TBOR, 157\u00a0Tax Notes\u00a01281 (2017).\u00a0 This article develops three arguments is support of the proposition that the Taxpayer Bill of Rights, enacted in 2015 as part of the Internal Revenue Code, is not a mere cosmetic but has the potential to transform tax administration.<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","ghostkit_customizer_options":"","ghostkit_custom_css":"","ghostkit_custom_js_head":"","ghostkit_custom_js_foot":"","ghostkit_typography":"","generate_page_header":"","footnotes":""},"categories":[2],"tags":[10,14],"coauthors":[],"class_list":["post-201","post","type-post","status-publish","format-standard","hentry","category-impact","tag-featured","tag-full-time-faculty","infinite-scroll-item"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Embracing the TBOR - Center for Tax Law and Public Policy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Embracing the TBOR - Center for Tax Law and Public Policy\" \/>\n<meta property=\"og:description\" content=\"Alice G. Abreu\u00a0and\u00a0Richard K. Greenstein,\u00a0Embracing the TBOR, 157\u00a0Tax Notes\u00a01281 (2017).\u00a0 This article develops three arguments is support of the proposition that the Taxpayer Bill of Rights, enacted in 2015 as part of the Internal Revenue Code, is not a mere cosmetic but has the potential to transform tax administration.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/\" \/>\n<meta property=\"og:site_name\" content=\"Center for Tax Law and Public Policy\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-05T13:49:07+00:00\" \/>\n<meta name=\"author\" content=\"Alice G. Abreu, Richard K. Greenstein\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alice G. Abreu, Richard K. Greenstein\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/\"},\"author\":{\"name\":\"Isaac Christopher Samuel\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/person\/61016fe42fe0f0a07d83ffb6f69ff6ca\"},\"headline\":\"Embracing the TBOR\",\"datePublished\":\"2019-10-05T13:49:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/\"},\"wordCount\":53,\"publisher\":{\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#organization\"},\"keywords\":[\"Featured\",\"Full-Time Faculty\"],\"articleSection\":[\"Impact\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/\",\"url\":\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/\",\"name\":\"Embracing the TBOR - Center for Tax Law and Public Policy\",\"isPartOf\":{\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#website\"},\"datePublished\":\"2019-10-05T13:49:07+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/law.temple.edu\/taxcenter\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Embracing the TBOR\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#website\",\"url\":\"https:\/\/law.temple.edu\/taxcenter\/\",\"name\":\"Center for Tax Law and Public Policy\",\"description\":\"Just another Law Sites site\",\"publisher\":{\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/law.temple.edu\/taxcenter\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#organization\",\"name\":\"Center for Tax Law and Public Policy\",\"url\":\"https:\/\/law.temple.edu\/taxcenter\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/law.temple.edu\/taxcenter\/wp-content\/uploads\/sites\/6\/2024\/09\/CTLPP_Red_Black_Horiz-1.png\",\"contentUrl\":\"https:\/\/law.temple.edu\/taxcenter\/wp-content\/uploads\/sites\/6\/2024\/09\/CTLPP_Red_Black_Horiz-1.png\",\"width\":3000,\"height\":750,\"caption\":\"Center for Tax Law and Public Policy\"},\"image\":{\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/person\/61016fe42fe0f0a07d83ffb6f69ff6ca\",\"name\":\"Isaac Christopher Samuel\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/c233de050df185c445f7660028f807423e84c1633c23c04af11ef4b4c5829e2d?s=96&d=mm&r=g1bae4e05168c74899480cc14a66a7eda\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c233de050df185c445f7660028f807423e84c1633c23c04af11ef4b4c5829e2d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c233de050df185c445f7660028f807423e84c1633c23c04af11ef4b4c5829e2d?s=96&d=mm&r=g\",\"caption\":\"Isaac Christopher Samuel\"},\"url\":\"https:\/\/law.temple.edu\/taxcenter\/author\/tuf97238\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Embracing the TBOR - Center for Tax Law and Public Policy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/","og_locale":"en_US","og_type":"article","og_title":"Embracing the TBOR - Center for Tax Law and Public Policy","og_description":"Alice G. Abreu\u00a0and\u00a0Richard K. Greenstein,\u00a0Embracing the TBOR, 157\u00a0Tax Notes\u00a01281 (2017).\u00a0 This article develops three arguments is support of the proposition that the Taxpayer Bill of Rights, enacted in 2015 as part of the Internal Revenue Code, is not a mere cosmetic but has the potential to transform tax administration.","og_url":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/","og_site_name":"Center for Tax Law and Public Policy","article_published_time":"2019-10-05T13:49:07+00:00","author":"Alice G. Abreu, Richard K. Greenstein","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Alice G. Abreu, Richard K. Greenstein"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/#article","isPartOf":{"@id":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/"},"author":{"name":"Isaac Christopher Samuel","@id":"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/person\/61016fe42fe0f0a07d83ffb6f69ff6ca"},"headline":"Embracing the TBOR","datePublished":"2019-10-05T13:49:07+00:00","mainEntityOfPage":{"@id":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/"},"wordCount":53,"publisher":{"@id":"https:\/\/law.temple.edu\/taxcenter\/#organization"},"keywords":["Featured","Full-Time Faculty"],"articleSection":["Impact"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/","url":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/","name":"Embracing the TBOR - Center for Tax Law and Public Policy","isPartOf":{"@id":"https:\/\/law.temple.edu\/taxcenter\/#website"},"datePublished":"2019-10-05T13:49:07+00:00","breadcrumb":{"@id":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/law.temple.edu\/taxcenter\/2019\/10\/05\/embracing-the-tbor\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/law.temple.edu\/taxcenter\/"},{"@type":"ListItem","position":2,"name":"Embracing the TBOR"}]},{"@type":"WebSite","@id":"https:\/\/law.temple.edu\/taxcenter\/#website","url":"https:\/\/law.temple.edu\/taxcenter\/","name":"Center for Tax Law and Public Policy","description":"Just another Law Sites site","publisher":{"@id":"https:\/\/law.temple.edu\/taxcenter\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/law.temple.edu\/taxcenter\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/law.temple.edu\/taxcenter\/#organization","name":"Center for Tax Law and Public Policy","url":"https:\/\/law.temple.edu\/taxcenter\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/logo\/image\/","url":"https:\/\/law.temple.edu\/taxcenter\/wp-content\/uploads\/sites\/6\/2024\/09\/CTLPP_Red_Black_Horiz-1.png","contentUrl":"https:\/\/law.temple.edu\/taxcenter\/wp-content\/uploads\/sites\/6\/2024\/09\/CTLPP_Red_Black_Horiz-1.png","width":3000,"height":750,"caption":"Center for Tax Law and Public Policy"},"image":{"@id":"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/law.temple.edu\/taxcenter\/#\/schema\/person\/61016fe42fe0f0a07d83ffb6f69ff6ca","name":"Isaac Christopher Samuel","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/c233de050df185c445f7660028f807423e84c1633c23c04af11ef4b4c5829e2d?s=96&d=mm&r=g1bae4e05168c74899480cc14a66a7eda","url":"https:\/\/secure.gravatar.com\/avatar\/c233de050df185c445f7660028f807423e84c1633c23c04af11ef4b4c5829e2d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c233de050df185c445f7660028f807423e84c1633c23c04af11ef4b4c5829e2d?s=96&d=mm&r=g","caption":"Isaac Christopher Samuel"},"url":"https:\/\/law.temple.edu\/taxcenter\/author\/tuf97238\/"}]}},"acf":[],"author_meta":{"display_name":"Isaac Christopher Samuel","author_link":"https:\/\/law.temple.edu\/taxcenter\/author\/tuf97238\/"},"featured_img":null,"jetpack_featured_media_url":"","tax_additional":{"categories":{"linked":["<a href=\"https:\/\/law.temple.edu\/taxcenter\/category\/impact\/\" class=\"advgb-post-tax-term\">Impact<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Impact<\/span>"]},"tags":{"linked":["<a href=\"https:\/\/law.temple.edu\/taxcenter\/category\/impact\/\" class=\"advgb-post-tax-term\">Featured<\/a>","<a href=\"https:\/\/law.temple.edu\/taxcenter\/category\/impact\/\" class=\"advgb-post-tax-term\">Full-Time Faculty<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Featured<\/span>","<span class=\"advgb-post-tax-term\">Full-Time Faculty<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 7 years ago","modified":"Updated 7 years ago"},"absolute_dates":{"created":"Posted on October 5, 2019","modified":"Updated on October 5, 2019"},"absolute_dates_time":{"created":"Posted on October 5, 2019 9:49 am","modified":"Updated on October 5, 2019 9:49 am"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/posts\/201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/comments?post=201"}],"version-history":[{"count":0,"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/posts\/201\/revisions"}],"wp:attachment":[{"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/media?parent=201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/categories?post=201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/tags?post=201"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/law.temple.edu\/taxcenter\/wp-json\/wp\/v2\/coauthors?post=201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}