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gptkbp:instanceOf
|
gptkb:legislation
|
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gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:alsoKnownAs
|
gptkb:TBOR
|
|
gptkbp:amendedBy
|
gptkb:Taxpayer_Bill_of_Rights_2
gptkb:Taxpayer_Bill_of_Rights_3
|
|
gptkbp:category
|
gptkb:United_States_federal_law
Taxation in the United States
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|
gptkbp:contains
|
taxpayer rights
|
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gptkbp:country
|
gptkb:United_States
|
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gptkbp:dateEnacted
|
1988
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Taxpayer Bill of Rights
|
|
gptkbp:influenced
|
IRS procedures
|
|
gptkbp:influencedBy
|
taxpayer advocacy
|
|
gptkbp:provides
|
right to privacy
right to confidentiality
right to a fair and just tax system
right to be informed
right to finality
right to quality service
right to retain representation
right to pay no more than the correct amount of tax
right to challenge the IRS’s position and be heard
right to appeal an IRS decision in an independent forum
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gptkbp:purpose
|
protect taxpayer rights
|
|
gptkbp:relatedTo
|
gptkb:Internal_Revenue_Code
gptkb:tax_law
|
|
gptkbp:section
|
gptkb:Title_26_of_the_United_States_Code
|
|
gptkbp:signedBy
|
gptkb:Ronald_Reagan
July 18, 1988
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|
gptkbp:bfsParent
|
gptkb:Internal_Revenue_Code
gptkb:Canada_Revenue_Agency
|
|
gptkbp:bfsLayer
|
5
|