Taxpayers' Bill of Rights

Summary

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: (1) conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer; and (2) allow a taxpayer to make a recording of such interview at his own expense and with his own equipment. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he or she has the right to remain silent; (2) any statement he or she makes may be used against him or her; and (3) he or she has the right to the presence of an attorney or a certified public accountant. Prohibits the use of amounts collected pursuant to audits or investigations of taxpayer returns as a basis for the evaluations of the IRS personnel who participated in such audits or investigations.

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Timeline

1. 3 October 1985

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 3 October 1985

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 October 1985

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 3 October 1985

  Open at official source

Sponsors

• Rep. Coughlin, Lawrence [R-PA-13] · R · Sponsor
• · hswm00 · Standing

Related records

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