This article assesses what the author believes to be a major missed opportunity by the New Zealand government and Inland Revenue to enhance the position of taxpayers’ rights in New Zealand following the 2017-19 Tax Working Group’s review of the New Zealand tax system. The Tax Working Group’s recommendations did not support prior recommendations in an important position paper provided to the Tax Working Group’s Secretariat advocating for a dedicated tax ombudsman and the establishment of a taxpayer advocate service (like that in the United States). In addition, there was no support for developing a formal taxpayers’ bill of rights. The New Zealand government determined it would only consider the recommendation for a truncated tax disputes process to be added to the Tax Policy Work Programme. Notwithstanding New Zealand’s external appearance as a country that protects its citizens and taxpayers, when it comes to taxpayers’ rights, a very uneven playing field in favour of Inland Revenue remains. In the author’s view, New Zealand missed a golden opportunity to enhance taxpayers’ rights and move towards levelling the playing field.