DISCUSSION OF Costly False Detection Errors and Taxpayer Rights Legislation: Implications for Tax Compliance, Audit Policy and Revenue Collections.

Offers a discussion of the article entitled "Costly False Detection Errors and Taxpayer Rights Legislation: Implications for Tax Compliance, Audit Policy and Revenue Collections," by Shelley C. Rhoades in this issue of "The Journal of the American Taxation Association." Suggestion that the article treats the interaction between the taxpayer and the tax authority as a two-stage process, the "audit stage" and the "litigation stage"; Discussion of the Taxpayer Bill of Rights 2; Criticism that the author sacrifices economic insight for the sake of generality of results.