Taxpayer Bill of Rights III

Summary

Taxpayer Bill of Rights III - Amends the Internal Revenue Code to, among other things: (1) place the burden of proof, with respect to any factual issue relevant to ascertaining tax liability, on the Secretary of the Treasury; (2) require the Internal Revenue Service (IRS), upon the request of a taxpayer, to provide a taxpayer with a written transcript of any oral advice; (3) direct the Secretary to establish an office within the IRS to receive taxpayer suggestions and complaints; (4) direct the Secretary to establish a mediation service within the IRS; (5) prohibit the use of random audits and investigation quotas; and (6) in a court proceeding, make IRS employees personally liable under specified circumstances.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 6 November 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 6 November 1997

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• Introduced in House

  summary · EN · 6 November 1997

  Open at official source

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