A bill to require the Secretary of the Treasury to prepare, and send to taxpayers with tax return forms, a brief but comprehensive statement on the rights and obligations of a taxpayer during an audit, and for other purposes.

Summary

Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, a brief but comprehensive statement which sets forth in nontechnical terms: (1) the rights and obligations of a taxpayer 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. Requires the Secretary to transmit drafts of such statement to specified congressional committees.

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Documents

1 official file

• Introduced in House

  summary · EN · 30 January 1985

  Open at official source

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