In part 1 of this series, we highlighted several issues surrounding notices, including how they get lost, how they go to the wrong person, how they do not always serve their ostensible purpose of informing taxpayers, and how courts do not always seem to enforce the minutiae of the statutory requirements. In part 2, we focus on a particular set of state laws: taxpayer bills of rights, which are promising but do not always have their intended impact. Specifically, we explore the irony of these rights — good advice that states just don’t always take.
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Read "Isn’t It Ironic?: Notices — Part 2," co-authored by Nikki E. Dobay and Katy Stone, published by Tax Notes. (subscription)