Abstracts » Business

Taxpayer Bill of Rights 2

Article Abstract:

The Taxpayer Bill of Rights 2 was enacted in 1996 to remedy many of the abuses engaged in by the IRS and improve the public perception of fairness and accountability in IRS activities. The law provides the IRS with greater authority to abate interest and penalties, shifts certain burdens of proof to the IRS, makes claims for fees and costs more available, provides civil remedies for improper collections and makes IRS lien information more available. The office of the Taxpayer Advocate replaces the taxpayer ombudsman and has been granted expanded authority.

Tax administration and procedure, Tax administration, Tax appeals, Tax penalties, Taxpayer compliance

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Lost return information can be retrieved from IRS

Article Abstract:

Both individual and organizational taxpayers have the right to request copies of tax returns and related forms from the IRS. Such requests might be warranted because of destruction of tax records or other financial planning needs. IRS Form 4506 can be used to make the request, but the IRS does not require that the form be used. The request must be signed by the taxpayer or a legal representative and fees are required for certain requests.

Information services, Tax returns

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The new IRS stands up

Article Abstract:

This article consists of questions and answers by IRS officials concerning how the restructuring of the agency will influence its administration. Specific issues discussed include management of internal coordination, the guidance process, and the management of tax controversies and litigation.

United States, Practice

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