TBOR - What does TBOR stand for? The Free Dictionary
References in periodicals archive
(194) The Taxpayer Bill of Rights (TBOR
) was part of the Technical and Miscellaneous Revenue Act of 1988, Pub.
Before the adoption of TBOR
, local governments could have enacted "back door" tax increases based on the inflationary growth in the jurisdiction's digest.
Monks, The Taxpayer Advocate and the Problem Resolution Program--The Impact of TBOR
2, 28 TAX ADVISER 457, 458 (1997) (discussing the changes in both the selection and evaluation processes of regional and service center taxpayer advocates).
Johnson said TBOR
2 required the taxpayer advocate to identify the 20 most serious problems taxpayers experience in dealing with the IRS and to recommend actions to address those problems.
Such heavy-handed actions, even if defensible under a literal reading of the Code, prompted Congress in TBOR
2 to mandate a joint IRS-treasury Department study on interest netting.