Tax Administration Efficiency and Confidentiality Act of 2002

Summary

Tax Administration Efficiency and Confidentiality Act of 2002 - Amend the Internal Revenue Code regarding: (1) termination of Internal Revenue Service employees for misconduct; (2) Tax Court authority to apply the doctrine of equitable recoupment; (3) Tax Court jurisdiction over collection due process cases; (4) Office of Chief Counsel review of offers of compromise; (5) delay in due date for electronically filed individual income tax returns; (6) joint return collection activities disclosable to either spouse based on oral request; (7) taxpayer representatives returns not subject to examination on sole basis of taxpayer representation; (8) contractor compliance with confidentiality safeguards; (9) standards for disclosure request and consent; (10) taxpayer notice concerning administrative determination of unlawful inspection of return; (11) disclosure in emergency circumstances; (12) taxpayer communications; (13) enrolled agents; (14) financial management service fees; and (15) Treasury auctions.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 3 October 2002

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 3 October 2002

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 October 2002

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.