The National Taxpayer Advocate of the U.S. Internal Revenue Service is convening the fourth International Conference on Taxpayer Rights on May 23-24, 2019, in Minneapolis, Minnesota. The conference is hosted by the University of Minnesota School of Law and sponsored by Tax Notes and American College of Tax Counsel (ACTC), with technical assistance by IBFD.
The 2019 conference will explore the role of taxpayer rights in the digital age, and the implications of the expanding digital environment for transparency, certainty, and privacy in tax administration.
For two days, we will consider:
The existence and analysis of taxpayer charters and taxpayer bills of rights around the world, and the foundation of taxpayer rights in human rights.
An analysis of the treatment of taxpayer rights, including common and civil law, with recommendations to establish some global common standards.
The impact of big data on the right to privacy in the context of tax administration.
The availability of administrative guidance, its role in fostering compliance, and administrative or statutory vehicles for obtaining access to that guidance.
Taxpayers’ reliance on published administrative guidance, how authorities treat that reliance, and remedies for taxpayers harmed by such reliance.
The role of “whistleblowers” in tax administration, including access to tax information, and protections for both the whistleblower and the subject taxpayer.
The impact of increasingly digital delivery of taxpayer assistance on vulnerable taxpayer groups, including the efficacy of different modes of communicating with taxpayers in order to promote compliance.
The ability of taxpayers to bring cases to court, especially in countries where taxpayers are either afraid of seeking assistance or relief or reluctant because of cultural reasons.