We calculate the differential decay rate for inclusive B --> taunuXBAR
transitions to order 1/m(b)2 in the heavy quark expansion, for both p
olarized and unpolarized tau leptons. We show that using a systematic
1/m(b) expansion significantly reduces the theoretical uncertainties i
n the calculation. We obtain for the total branching ratio BR(BBAR -->
taunuXBAR) = 2.30 +/- 0.25%, and for the tau polarization A(pol) = -0
.706 +/- 0.006. From the experimental measurement of the branching rat
io at LEP, we derive the upper bound lambda1 less-than-or-equal-to 0.8
GeV2 for one of the parameters of the heavy quark effective theory.