To amend the Internal Revenue Code of 1986 to require an investigation of Internal Revenue Service abuse of taxpayers' rights, to safeguard taxpayer rights, to monitor the effectiveness of the Internal Revenue Service's program for the prevention of taxpayer abuse, and for other purposes.

Summary

Requires the Commissioner of the Internal Revenue Service to report to specified committees annually on the program to prevent abuses of taxpayers' rights by the Service. Directs the Commissioner to establish a group of individuals to monitor and evaluate the effectiveness of such program. Requires the Comptroller General to report to the Congress on: (1) an investigation of past instances in which the Service has abused taxpayers' rights, has been used for political purposes, has improperly targeted taxpayers for investigation, has promoted overzealous agents on the strength of collections, has maintained illegal dossiers on taxpayers, or has conducted investigations for political purposes; and (2) an assessment and evaluation of the implementation and effectivess of the program to prevent such abuses. Provides access to returns and return information by the Comptroller General and the Monitoring Group to carry out the purposes of this Act. Authorizes appropriations for the monitoring group.

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Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 7 November 1991

  Open at official source

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