Taxpayer Audit Disclosure Act of 1979

[AI summary unavailable — showing source text] Taxpayer Audit Disclosure Act of 1979 - Amends the Internal Revenue Code to require the Secretary of the Treasury to report to the Joint Committee on Internal Revenue Taxation the specific criteria which the Internal Revenue Service uses in choosing taxpayers for an audit of their income tax returns. Requires the Secretary to notify in writing those taxpayers selected for audits of the reasons for their selection and directs that such taxpayers be furnished with written explanations of the audit procedure, what rights a taxpayer may exercise during an audit, and what appeals a taxpayer may take from an adverse decision. Requires the Secretary to report annually to the Joint Committee on Internal Revenue Taxation on: (1) the number of audits conducted in the previous 12 month period; (2) a breakdown of individuals audited by income, geography, and profession; and (3) the number of individuals who filed erroneous returns during the previous 12 month period.…