Taxpayers' Bill of Rights Act

Summary

Taxpayers' Bill of Rights Act - Amends the Internal Revenue Code to require a Federal court order before property of a taxpayer may be levied upon for the collection of tax. Sets forth standards for the issuance of such an order. Permits the award of judgment costs, including reasonable attorney's fees, to a prevailing party in administrative actions taken within the Internal Revenue Service. (Present law limits such an award to cases litigated in a Federal court.) Repeals the maximum dollar limitation of such an award. Establishes within the Department of the Treasury an office designated as the Taxpayer Assistance Protection Board. Specifies that such Board shall operate under the supervision and direction of an Assistant Secretary of Taxpayer Assistance. Specifies the duties and responsibilities of such assistant Secretary. Requires that any summons issued to a third-party record keeper must also notify such recordkeeper of the right to intervene and the right to begin a proceeding to quash such summons. Provides for the abatement of a deficiency and any penalty or interest attributable to written advice by the Internal Revenue Service. Requires the IRS, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.

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1 official file

• Introduced in Senate

  summary · EN · 1 February 1984

  Open at official source

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