To amend the Internal Revenue Code of 1986 to provide certain additional taxpayers' rights.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to expand current provisions concerning civil damages for certain unauthorized collection actions to allow taxpayers to sue for civil damages if in the determination of tax the Internal Revenue Service carelessly disregards tax law. Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Increases the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax).…