A Residual Damages Right Against the IRS: A Cure Worse than the Disease

Abstract

Tax scholarship commonly has emphasized the substantive rules of tax liability, according less than due attention to tax procedure. Recently, however, this imbalance has been partly redressed as a result of the taxpayer rights movement. The major legislative products of the movement have been the Taxpayer Bill of Rights (TBOR1) in 1988 the Taxpayer Bill of Rights 2 (TBOR2) in 1996 and the Taxpayer Bill of Rights 3 (TBOR3) in 1998. Congress currently is considering a fourth installment in the series. These measures - especially TBOR3 - have provoked considerable useful commentary from both practitioners and academics.