P-ISSN 1034-7747
E-ISSN 2202-4859
Vol. 31, Issue (1), 2026July 03, 2026 AEST
ccby-nc-nd-4.0
Automated tax decisions: revisiting Part IVC, the ADJR Act and taxpayer rights
Automated tax decisions: revisiting Part IVC, the ADJR Act and taxpayer rights
automated tax administrationartificial intelligence in public administrationPart IVC tax reviewADJR Act and judicial reviewtaxpayer rights and procedural fairnessself-assessment and evidentiary burdentransparency and accountability in tax decision-making
Christina Allen, Automated Tax Decisions: Revisiting Part IVC, the ADJR Act and Taxpayer Rights, 31 Revenue Law Journal 1 (2026).