Tax Chat! is an online series of conversations with persons active in the field of taxpayer rights and tax administration. Guests hail from many different disciplines and backgrounds. Audience participation in encouraged.
Our next Tax Chat! will be held on 13 April 2021, at noon Eastern Daylight Time (17:00 GMT and 18:00 CEST). The topic for this upcoming Tax Chat! is administrative burden and taxpayer rights. Our guests for this conversation are Professors Les Book and Keith Fogg. Over the last year, Les and Keith and I have been working on an article that describes a rights-based framework for identifying and mitigating excessive administrative burden in tax administration.
In this Tax Chat! we will discuss how administrative burdens, especially excessive administrative burdens, can deter taxpayers from benefitting from tax provisions and taxpayer protections. Building on the work of public administration scholars Pamela Herd and Don Moynihan, who define administrative burden as the learning, compliance and psychological costs citizens experience when they interact with government, we discuss the concept of administrative burdens and reveal specific examples of how IRS actions, and inaction, have burdened taxpayers and jeopardized taxpayer rights. In addition to identifying and contextualizing these problems we propose that the IRS, working with internal and external partners, conduct and report on internal audits to evaluate when it would be appropriate to reduce, eliminate, or shift burdens away from citizens and onto the government or third parties.
April 13, 2021
12:00 pm - 1:30 pm
Venue: Tax Chat!
Tax Chat! conversations are held online via Zoom.