Taxpayer Protection Act of 1997

Summary

Taxpayer Protection Act of 1997 - Amends the Internal Revenue Code to revise provisions concerning of the Office of the Taxpayer Advocate. Places such office under the direction of the National Taxpayer Advocate, who shall be appointed by the President. (Currently, the Office is under the direction of the Taxpayer Advocate, who is appointed by the Commissioner of Internal Revenue.) Revises provisions concerning reporting and responsibilities of the Office, including directing the National Taxpayer Advocate to appoint local taxpayer advocates who shall report directly to the National Taxpayer Advocate. Requires each local taxpayer advocate office to maintain separate phone, facsimile, and other communication access, and a separate post office address from its IRS district office or service center. Revises provisions concerning the authority to issue taxpayer assistance orders.

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 Senate (text)

  Introduced in Senate · EN · 22 October 1997

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 22 October 1997

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 22 October 1997

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.