Bittner v. US: Will the Supreme Court uphold a regressive penalty on foreign financial accounts?

Bittner v. U.S:Will the US Supreme Court Uphold a Regressive Penaltyon US Citizens & Taxpayerswith Foreign Financial Accounts? Dear Friends,In this Taxpayer Rights Digest, Gwen Moore and Zhanna Ziering of the Moore Tax Law Group LLC write about Bittner v. United States, a case before the United States Supreme Court that has significant repercussions for US taxpayers with foreign financial accounts.  Gwen and Zhanna represented the Center for Taxpayer Rights in submitting an amicus curiae brief to the Court.  Oral arguments were held this past fall and we expect a ruling in the new year.  The Center is enormously grateful…

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Giving Tuesday 2022 – The Year in Review

2022 Giving Tuesday -- The Year in Review Dear Friends,On this Giving Tuesday, I’m making a gentle request of you to make a donation in support of the Center for Taxpayer Rights’ work in the field of taxpayer rights, especially in support of the International Conference on Taxpayer Rights (ICTR).  As you know, in May 2022, over three days, we held our 7th International Conference on Taxpayer Rights, as a virtual program.  The theme of the conference was Tax Collection & Taxpayer Rights in the Post-COVID World.  For 2023, we are planning the 8th ICTR, which will be in Santiago,…

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Tax Chat! The Anthropology of Tax

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 10 November, 2020, at noon Eastern Daylight Time (17:00 GMT and 18:00 CET).  The theme of this upcoming Tax Chat! is the Anthropology of Tax.  Our guests for this conversation will be Lotta Bjorklund Larsen, research fellow at the Tax Administration Research Centre, University of Exeter; Johanna Mugler, lecturer and researcher at the Institute for Social Anthropology at the University…

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Tax Chat! 01 September 2020

Registration Now Open for Tax Chat! with Professor Pasquale Pistone and Philip Baker, QC about the Observatory on Taxpayers' Rights 01 September 2020 | Noon EDT | 17:00 BST | 18:00 CEST Join Nina Olson, Executive Director of the Center for Taxpayer Rights, for the inaugual session of Tax Chat!, the Center's online series of conversations about taxpayer rights and tax administration.  Nina will be joined by Professor Pasquale Pistone and Philip Baker, QC, the co-directors of the Observatory on Taxpayers' Rights, to discuss the Observatory's most recent General and National Reports. The Observatory on the Protection of Taxpayers' Rights,…

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Amicus Curiae Briefs

The Summer of Amicus Curiae Briefs Dear friends, This issue of the Taxpayer Rights Digest finds us discussing recent activity in the U.S. courts, with filings on behalf of the Center in several cases.  Historically, because low and middle income taxpayers have no or limited resources, the impact of tax agency actions or procedures on these or small business taxpayers was not brought to the attention of the courts.  With the advent of the Low Income Taxpayer Clinic (LITC) movement, this trend is being reversed. The expansion of LITCs in the United States, after the enactment of a federal grant…

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International Conference on Taxpayer Rights and more …

Taxpayer Rights in Challenging Times Being an update on the International Conference on Taxpayer Rights and other Center activities Hello, all.  It has been quite some time since the last Taxpayer Rights Digest – and in so many ways the world has changed profoundly.  In this issue, I’ll cover the work the Center for Taxpayer Rights has been engaged in, advocating for the rights of taxpayers in a rapidly changing environment and economy. But first, I want to note the passing of a leader in civil and human rights, U.S. Congressman John Lewis.  Although best known for his leadership and…

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Announcing the Agenda for the 5th International Conference on Taxpayer Rights!

5th International Conference on Taxpayer Rights 09.30.20 to 10.01.20 | University of Pretoria, SA This week’s digest is a quick update on a hodge-podge of topics, starting with our publication of the agenda for the 5th International Conference on Taxpayer Rights, which you can access here.  The theme of the conference is Taxpayer Rights, Human Rights: Issues for Developing Countries.  The conference’s planning committee (Annet Oguttu and Riel Franzsen of African Tax Institute, University of Pretoria; Chris Evans of University of New South Wales, Sydney; Pasquale Pistone of the International Bureau of Fiscal Documentation, The Netherlands; Carika Fritz of University…

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