Taxpayer Justice Act of 1997

Summary

Taxpayer Justice Act of 1997 - Amends the Internal Revenue Code to permit a husband and wife to file a combined return with separate income tax rates. Provides for: (1) a commission to study ways to simplify the U.S. income tax laws; (2) the use of mediation and alternative dispute resolution by the Internal Revenue Service (IRS); and (3) a Taxpayer Advisory Board composed of ordinary taxpayers to advise the IRS.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 November 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 13 November 1997

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• Introduced in House

  summary · EN · 13 November 1997

  Open at official source

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