On May 23-24, 2019, the National Taxpayer Advocate of the U.S. Internal Revenue Service is convening the fourth International Conference on Taxpayer Rights, hosted by the University of Minnesota Law School, in Minneapolis, Minnesota, and sponsored by Tax Analysts, with technical assistance by IBFD. This conference connects government officials, scholars, and practitioners from around the world to explore how taxpayer rights globally serve as the foundation for effective tax administration.
For two days, they will consider:
- The existence and analysis of taxpayer charters and taxpayer bills of rights around the world.
- An analysis of the treatment of taxpayer rights, including common and civil law.
- The impact of big data on the right to privacy in the context of tax administration.
- The availability of administrative guidance, its role in fostering compliance, and administrative or statutory vehicles for obtaining access to that guidance.
- Taxpayers’ reliance on published administrative guidance, how authorities treat that reliance, and remedies for taxpayers harmed by such reliance.
- The role of “whistleblowers” in tax administration, including access to tax information, and protections for both the whistleblower and the subject taxpayer.
- The impact of increasingly digital delivery of taxpayer assistance on vulnerable taxpayer groups.
- The ability of taxpayers to bring cases to court.