HR 2933 · 100th Congress · Taxation
Taxpayers Bill of Rights Act
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Provisions of Measure Incorporated Into H.R.4333.(1988-11-10)
Plain Language Summary
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Taxpayers Bill of Rights Act - Requires the Secretary of the Treasury to prepare pamphlets setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees. Provides for distribution of the final statement to any taxpayer, upon request, and for its mandatory distribution in certain cases. Establishes within the IRS the Office of Investigative Counsel. Sets forth criteria to govern the appointment, term, and removal of the Investigative Counsel (Counsel). Requires such Counsel to: (1) receive, investigate, and take appropriate action relating to certain allegations concerning IRS personnel practices and other activities of IRS employees; (2) represent, upon request, IRS whistleblowers; and (3) review and, when appropriate, file objections to the implementation of, certain rules and regulations issued by the Director of the Offi…
Summarized by Claude AI · Non-partisan · For informational purposes only