Paul L. Caron

Monday, May 20, 2024

The Kinder, Gentler IRS? Where?

Harvey Gilmore (Hartford), The Kinder, Gentler IRS? Where?, 21 DePaul Bus. & Com. L.J. 31 (2022): 

IRS Logo 2I was a practicing accountant for the better part of ten years. I prepared income tax returns, sales tax returns, property tax returns, payroll tax returns, and New York City Commercial Rent tax returns. Over the years, I’ve also prepared my own tax returns as well as those of friends, relatives, and other paying clients. Academically, I am in my twenty-fifth year as an undergraduate tax law professor. I have a Master of Science Degree in Taxation and a Master of Law in Taxation. What’s the point of all that? Not much, really, except to say that I know a little something about taxes. The most important thing is this: generally, tax authorities and in particular, the Internal Revenue Service (“IRS”) is NOT the friend of the taxpayer.

In this article, I will show why the Internal Revenue Service (“IRS”) has a long-standing and well-deserved reputation as a fearsome, intimidating institution. As I will discuss below, the IRS has always been something of a taxpayer-unfriendly bully when it comes to collecting taxes. Therefore, I am convinced that the IRS is far more concerned with winning than with any kind of taxpayer equity.

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