In 2014, the IRS adopted the Taxpayer Bill of Rights (TBOR), heralding it as “a cornerstone document to provide the nation’s taxpayers with a better understanding of their rights.” Prior to the adoption of the TBOR, a TAS survey revealed that taxpayers had little knowledge of their rights — fewer than half of taxpayers believed they have rights before the IRS and only 11 percent said they knew what those rights were. The National Taxpayer Advocate had long called for the IRS to adopt a TBOR as a framework for effective tax administration and for Congress to add the list of fundamental taxpayer rights to the Internal Revenue Code (IRC), which Congress did in late 2015.
In order to develop a vision for how the IRS could better implement and apply the TBOR, this Literature Review will analyze other countries’ experience with implementing and adhering to taxpayer rights. This discussion will include citizen charters focusing on rights as well as service, and will devote particular attention to taxpayer charters in the United Kingdom and Australia.
Read the full literature review