S 2825 · 96th Congress · Taxation

Taxpayers Bill of Rights Act

Introduced 1980-06-12· Sponsored by Sen. Baucus, Max [D-MT]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1980-06-12)

Plain Language Summary

[AI summary unavailable — showing source text] Taxpayers' Bill of Rights Act - Amends the Internal Revenue Code to establish in the Internal Revenue Service the Office of Ombudsman, who shall be appointed by the President, with the advice and consent of the Senate, and shall be an advocate for taxpayers and taxpayers' rights. Requires the Ombudsman to: (1) assist taxpayers with information regarding tax liability, return preparation, audits, corrections, appeal procedures, and the location of documents or payments filed with the Service; (2) receive and evaluate complaints of improper, abusive, or inefficient service by Service personnel, and take action to correct such service; (3) issue Taxpayer Assistance Orders; and (4) prepare pamphlets explaining audit, appeal, and complaint rights and procedures. Provides for distribution of such pamphlets. Authorizes the Ombudsman, upon proper application by a taxpayer, to issue a Taxpayer Assistance Order prohibiting the Secretary of the Treasury for up to 60 days from taking adverse action against such taxpayer with respect to tax collection, jeopardy, bankruptcy, receiverships, discovery of liability and enforcement of title, or any other specifically described provision of law. Requ…

Summarized by Claude AI · Non-partisan · For informational purposes only