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Touro Law Review

Touro Law Review

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Abstract

Recently, Congress passed the Inflation Reduction Act which provided $80 billion of new funding to the Internal Revenue Service (“IRS”), allegedly to upgrade and streamline its operations, and hopefully be a little more taxpayer friendly as a result. The truth is that the IRS is well known to this day for its reputation for intimidation and unfriendliness, and I firmly believe that the IRS does not exactly go out of its way to try to dispel that reputation. Unfortunately, some more real-life incidents have recently come to the surface that suggest yet again that this is the same old IRS, which would never let little things like good faith and common decency get in the way of tax collection.

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