Sweeping legislation gives the IRS a friendlier face
Article Abstract:
The Internal Revenue Service Restructuring and Reform Act of 1998 ('98 Act) introduces changes in the agency's operations and significantly revises the procedural provisions of the Internal Revenue Code. The '98 Act restructures the agency's organizational structure and reforms the audit, litigation and collection processes in different issue-specific and global situations. With the introduction of this act, tax preparers can improve their interactions with the IRS and more efficiently resolve disputes. It is the goal of this legislation to make the agency a more responsive and user-friendly service provider. Provisions included in the act concerning management and structure, taxpayer protection, litigation-related changes, examination-related changes, electronic filing and disclosures to taxpayers, and other taxpayer rights provisions are discussed.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 1998
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Lodging complaints about IRS conduct under the new regime
Article Abstract:
The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 offers some relief to tax practitioners who have long complained about the conduct of IRS employees. The bill does not introduce a new and streamlined grievance process, preserving the three channels open to taxpayers who want to lodge a complaint against the Service. These are the IRS chain of command, the local Office of the Taxpayer Advocate and liaison meetings with professional organizations. However, the Restructuring and Reform Act revamps the Office of the Taxpayer Advocate by establishing a National Office of Taxpayer Advocate to which local offices report. The entire IRS will be restructured along national, regional and district lines, and organizational units will be created to better serve the particular needs of certain groups of taxpayers.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 1999
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New law empowers taxpayers in collection disputes
Article Abstract:
The Internal Revenue Service Restructuring and Reform Act of 1998 promoted a number of procedural changes on the collection of interest and penalties. The procedural changes correlate with different administrative collection mechanisms available to the agency. The changes also support an extension of taxpayer remedies associated with the IRS' statutory authority. The codification of the statutory rights and restrictions supports the IRS' exposure to civil liability under Section 7433. Provisions under 7433 advocates the recovery of damages when an IRS officer or employee disregards any Code provision related to the collection of government tax. It is anticipated that the procedural changes would promote fairer tax collection practices.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 1998
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