Taxpayer Responsibilities:

 

So that taxpayers understand what the law requires of them, the National Taxpayer Advocate recommends in her latest report that Congress organize taxpayer responsibilities under the following five principles:

  1. Obligation to be honest.
  2. Obligation to be cooperative.
  3. Obligation to provide accurate information 
    and documents on time.
  4. Obligation to keep records.
  5. Obligation to pay taxes on time.

The report also summarizes prior year recommendations by Olson to create additional taxpayer rights and recommends that those rights be incorporated into Taxpayer Bill of Rights legislation. 

"It has been 13½ years since we have had major taxpayer rights legislation," Olson wrote.  "Our laws have not kept pace with our notions of procedural fairness in 21st century tax administration, particularly given our tax system's expanded and diverse taxpayer base and duties."

 

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