Taxpayer Bill of Rights III Law and Legal Definition
Taxpayer Bill of Rights III is a Congress effort to address criticisms of the Internal Revenue Service and its dealings with taxpayers. It preserves the balance between safeguarding the rights of the taxpayers and enabling the Internal Revenue Service to administer the tax laws efficiently, fairly, and with the least amount of burden to the taxpayer.
The Taxpayer Bill of Rights III modifies the taxpayer’s rights by expanding taxpayer rights in several areas. The law expanded attorney-client confidentiality to certain non-attorneys. IRS was empowered to question non-attorney representatives about their thoughts, impressions, opinions, or analysis.