Taxpayers' Bill of Rights

[AI summary unavailable — showing source text] Taxpayers' Bill of Rights - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive statements which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures by which a taxpayer may appeal any adverse decision of the Internal Revenue Service (IRS); (3) the procedures for prosecuting refund claims and filing of taxpayer complaints; and (4) the procedures which the IRS may use in enforcing the internal revenue laws. Requires a copy of such statement to accompany any tax forms sent to taxpayers. Extends permanently the authority to award court costs, attorney fees, and other fees to a prevailing party in civil tax cases. (Present law terminates such authority as of December 31, 1985.) Provides for a civil action against IRS employees for any deprivation of rights, privileges, or immunities secured by the Constitution or laws of the United States. Establishes within the Department of the Treasury an Office of the Ombudsman to provide assistance to individuals in their dealings with the Department of the Treasury (including the IRS). Requires the IRS, upon a taxpayer's request, to: …