Join us on 13 April at noon EDT/17:00 BST/18:00 CEST for our next Tax Chat! on the Administrative Burden and Taxpayer Rights.
Our guests for this Tax Chat! are Professors Les Book and Keith Fogg. Over the last year Les, Keith, and Nina Olson, the Tax Chat! host, have been working on an article that describes a rights-based framework for identifying and mitigating excessive administrative burden in tax administration. The Tax Chat! will be on April 13th at noon EDT/17:00 GMT/18:00 CEST. You can check your local time here. This “virtual” event is free, but you need to register here in order to receive the link.
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.
To check the time of this Tax Chat! in your time zone, click here.