Taxpayer Bill of Rights 2

TABLE OF CONTENTS: Title I: Taxpayer Advocate Title II: Modifications to Installment Agreement Provisions Title III: Abatement of Interest and Penalties Title IV: Joint Returns Title V: Collection Activities Title VI: Information Returns Title VII: Awarding of Costs and Certain Fees Title VIII: Modification to Recovery of Civil Damages for Unauthorized Collection Actions Title IX: Modifications to Penalty for Failure to Collect and Pay Over Tax Title X: Modifications of Rules Relating to Summonses Title XI: Relief From Retroactive Application of Treasury Department Regulations Title XII: Miscellaneous Provisions Title XIII: Revenue Offsets Subtitle A: Application of Failure-to-Pay Penalty to Substitute Returns Subtitle B: Excise Taxes on Amounts of Private Excess Benefits Taxpayer Bill of Rights 2 - Title I: Taxpayer Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayer Advocate to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; and (3) propose administrative and identify legislative changes to mitigate the problems. Requires a formal response to all recommendations submitted to the Commissioner of Internal Revenue by the Taxpayer Advocate. Replaces the Office of the Ombudsman with the Office of the Taxpayer Advocate. (Sec. 102)…

Congressional Research Service · 1996-03-28