TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, November 11, 2013

Chodorow: A Proposal to Improve Taxpayer Heart Health

HomelandAdam Chodorow (Arizona State), A Proposal to Improve Taxpayer Heart Health, 141 Tax Notes 435 (Oct. 28, 2013):

Adam Chodorow suggests color-coding or some other means of indicating to taxpayers the amount of trouble they are in concerning correspondence they receive from the IRS; he says this could abate taxpayer stress:

The Taxpayer Advocate is specifically charged with improving the administration of the tax system, and I hereby call upon her to call upon the IRS to develop a Color Coded Plus™ threat level warning system as a first step toward improving taxpayer heart health. I, for one, eagerly await the Taxpayer Advocate's next annual report to Congress. Given the state of tax administration today, I won't be surprised if it smells like skunk.

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