Taxpayer Bill of Rights III

[AI summary unavailable — showing source text] Taxpayer Bill of Rights III - Amends the Internal Revenue Code to, among other things: (1) place the burden of proof, with respect to any factual issue relevant to ascertaining tax liability, on the Secretary of the Treasury; (2) require the Internal Revenue Service (IRS), upon the request of a taxpayer, to provide a taxpayer with a written transcript of any oral advice; (3) direct the Secretary to establish an office within the IRS to receive taxpayer suggestions and complaints; (4) direct the Secretary to establish a mediation service within the IRS; (5) prohibit the use of random audits and investigation quotas; and (6) in a court proceeding, make IRS employees personally liable under specified circumstances.…