Unfinished Business on the Taxpayer Rights Agenda: Achieving Fairness in Transferee Liability Cases

Authors

Steve R. Johnson, Florida State University College of Law

Document Type

Article

Publication Date

Winter 2000

Publication Title

Virginia Tax Review

Publication Title (Abbreviation)

Va. Tax Rev.

Volume

19

Issue

3

First Page

403

Last Page

455

Abstract

The taxpayer rights movement has been a driving force of tax legislation and administration for over a decade. It has produced the Taxpayer Bill of Rights (TBOR) in 1988, the Taxpayer Bill of Rights 2 (TBOR2) in 1996, the Taxpayer Bill of Rights 3 (TBOR3) in 1998, lesser statutory initiatives, and an array of important administrative changes by the Service. While the future of the movement can be debated, it is clear that, for now, it remains a force to be reckoned with in tax policy.

This article advances a proposal to extend and complete one thrust of the taxpayer rights movement - reforming joint-and-several-liability for federal taxes.

Rights

© 2000 Steve R. Johnson

Comments

First published in Virginia Tax Review.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/johnson

Recommended Citation

Steve R. Johnson, Unfinished Business on the Taxpayer Rights Agenda: Achieving Fairness in Transferee Liability Cases, 19 Va. Tax Rev. 403 (2000),
Available at: https://ir.law.fsu.edu/articles/254