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TBOR2
(redirected from Taxpayer Bill of Rights 2)

   Also found in: Wikipedia 0.01 sec.
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TBOR2Taxpayer Bill of Rights 2


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The final regulations reflect amendments made by the Taxpayer Bill of Rights 2 (TBOR2) and the Internal Revenue Service Restructuring and Reform Act of 1998 (IRSRRA '98).
In response to multiple public relations disasters, Congress provided legislative relief in the Omnibus Taxpayer Bill of Rights in 1988, followed by the Taxpayer Bill of Rights 2 in 1996 and the Taxpayer Bill of Rights 3 in 1998.
The language explaining the taxpayer's obligation to cooperate at the administrative level is expected to follow the Taxpayer Bill of Rights 2 modification to section 6201(d) (regarding the IRS's duty to make a reasonable investigation into the accuracy of an information return reporting income that a taxpayer denies receiving).
 
 
 
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