Directs the Secretary to develop and implement a coordinated environmental review process for mass transit projects. full-size - laminated federal income tax guide (Sec. Exhibit 13.1.2-1 contains a list of terms used throughout this IRM. Renames the urban block grant program as the urban formula grant program. 105 206, has been enacted (the "IRRA 1998"), Congress should scrutinize the Treasury's and the Service's use and misuse of their rulemaking authority. See IRM 13.4.5.3.7, Third Party Screen. Subtitle C: Tax Law Complexity - Expresses the sense of the Congress that the IRS should provide the Congress with an independent view of tax administration, and that during the legislative process, the tax writing committees of the Congress should hear from IRS experts with respect to pending IRC amendments. The following table contains a list of acronyms and their definitions used throughout this IRM. With bipartisan support of the kind not seen since, Congress enacted provisions that, among other things, reallocate the burden of proof in civil tax litigation. Repeals the requirement that the Secretary advance to a requesting State 100 percent of the cost of construction of a toll bridge or toll tunnel that is necessary to complete an essential gap in the IS. The Internal Revenue Service Restructuring and Reform Act of 1998 ("RRA 98") changed the organization from geographically oriented to an organization based on four operating divisions. (3) 13.1.2.2.1 New subsection to list the 10 rights from TBOR. 3105) Directs the IRS to amend its administrative procedures to provide that if, upon examination, the IRS proposes to an issuer that interest on previously issued obligations of such issuer is not excludable from gross income as interest on any State or local bond, the issuer of such obligations shall have an administrative appeal of right to a senior officer of the IRS Office of Appeals. 9013) Decreases outlays for FY 1999 and 2000 for nondefense and discretionary spending categories. ), Array L. 105-206) Introduced 21 October 1997. Resolved, That the bill from the House of Representatives (H.R. Among them are: Change in capital gains holding period. 26 USC 6654 note. The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III, (Pub.L. Part of this Act, and the resulting Internal Revenue Code, setup guidelines where the IRS could consider an Offer In Compromise from the position of Effective Tax . Bonnie Fuentes, Executive Director Case Advocacy, Intake and Technical Support. Permits the seizure of business assets only: (1) with the approval of a district or assistant IRS district director; or (2) the collection of the tax is in jeopardy. Even though a contact may be excepted from IRC 7602(c), which prescribes third party contact requirements, disclosure laws do apply in all situations. However, section 3707 of RRA 98, pertains to labels applied to the taxpayer, not to specific tax returns or submissions. Grants congressional consent to California and Nevada to designate by interstate compact a metropolitan planning organization (MPO) for the region. 105-174. Among these was Section 1203, which defines 10 acts or omissions for which an IRS employee is to be fired. 0000002729 00000 n
9005) Requires each State to have in effect a law that prohibits the possession of any open alcoholic beverage container, or the consumption of such beverages in the passenger area of motor vehicles on public highways. Defines such advice. In a number of decisions last year, the Tax Court explained its expanded ability to review requests for innocent spouse relief under IRC section 6015, which was enacted by section 3201 of the IRS Restructuring and Reform Act of 1998 and amended by section 4002(c) of the Tax and Trade Relief Extension Act of 1998. Postpones from April 1, 1998, to August 1, 1998, the deadline for the Secretary to enter into a memorandum of understanding (MOU) with the Commissioner of the Internal Revenue Service (IRS) for the development and maintenance by the IRS of an excise fuel reporting system. The enactment of the Internal Revenue Service Restructuring and Reform Act of 1998 (hereafter, the 1998 IRS Reform Act) transpired as a direct result of perceived lapses in the administration of federal taxation. 2676, the IRS Restructuring and Reform Act of 1998. 7801 note] shall apply for purposes of this section [amending this section and sections 6015, 6320, 6330, 6603, 6621, 7122, 7123, 7430, 7522, and 7612 of this title and . The enactment of the 1998 Internal Revenue Service (IRS) Reform Act resulted directly from perceived lapses in the federal taxation administration, which was publicly highlighted in Congressional hearings. The IRS Restructuring and Reform Act of 1998. 4002) Revises the duties of the Joint Committee on Taxation to require a report: (1) at least once every Congress on the overall state of the Federal tax system; and (2) annually, for a six-year period, concerning the plans, objectives, service, and other matters related to the IRS. On July 22, 1998, President Clinton signed the IRS Restructuring and Reform Act of 1998 (the Act). Record Vote No: 126. 3445) Prohibits seizure of real property used as a residence by the taxpayer or any real property of the taxpayer (other than rented real property) used by any other individual as a residence if the amount of the levy does not exceed $5,000. 1204) Prohibits using records of tax enforcement results to evaluate or set production quotas for IRS employees. 0000002043 00000 n
[externalActionCode] => 8000 [displayText] => Became Public Law No: 105-206. (4) 13.1.2.4.3 Moved to new section 13.1.2.4.4. The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III, (Pub.L. Reports to monitor the quality of TAS cases are derived from Taxpayer Advocate Management Information System (TAMIS) and the TAS Case Quality Review System (CQRS). Spouses - joint tax return liabilities. [description] => To President Among them are: Change in capital gains holding period. 3104) Sets forth provisions concerning actions with respect to certain estates which have elected the installment method of payment. Copying the history, notes, OAR responses, or comments (verbal or written), or quoting comments made by a non IRS individual (e.g., member of Congress) may give the appearance of propagating the prohibited action. TAS conducts managerial reviews, as described in IRM 1.4.13.9, Managerial Reviews. ELECTRONIC FILING OF TAX AND INFORMATION RETURNS. (Sec. H.R. ( Issue advance notice of third-party contacts. 3461) Repeals the current IRC provision permitting the IRS and a taxpayer to agree to extend the statute of limitations on collections, except in connection with an installment agreement. (Sec. RRA98 1102(c), added a definition of âsignificant hardshipâ to IRC 7811, which includes a âdelay of more than 30 days in resolving taxpayer account problems.â See IRM 13.1.18.7 , Making an IRC § 7811 Significant Hardship Determination. 3705) Requires any IRS notice sent to a taxpayer to include the name and telephone number of an IRS employee for the taxpayer to contact. 9003) Directs the Secretary to: (1) collect and disseminate information, foster educational programs, and conduct research, and study techniques, on protecting historic covered bridges from rot, fire, natural disasters, or weight-related damage; and (2) make grants to applicant States demonstrating a need for assistance to rehabilitate or repair, or preserve, one or more historic covered bridges. (Sec. Of the Conference Agreement on the Internal Service Restructuring & Reform Act of 1998 /prepared by the staff of the Joint Committee on Taxation, June 24, 1998 -- Conference report on the Internal Revenue Service Restructuring & Reform Act ... [chamberOfAction] => House At an appropriate time during the initial telephone contact, make the following statement (or something similar): "The Taxpayer Advocate Service organization operates independently of any other Internal Revenue Service office and reports directly to Congress through the National Taxpayer Advocate. (Sec. [description] => Passed Senate Along with Internal Revenue Code provisions, as amended, as well as the full text of critical IRS guidance, Wolters Kluwer editors, together with leading tax practitioners, have created a complete practical analysis of this legislation. (Sec. Declares that such obligations shall remain available for a period of three fiscal years. 3421) Requires a supervisor's approval of before an IRS employee can file a lien. Requires the Texas State Highway 99 (also known as "Grand Parkway") to be considered as one option in the I-69 route studies performed by the Texas Department of Transportation for the designation of I-69 Bypass in Houston, Texas. Congress later enacted the Internal Revenue Service Restructuring and Reform Act of 1998 Because of that Act the company Internal Revenue Service Restructuring and Reform Act of 1998 Rural Reconstruction . 105-206, 112 Stat. Subtitle C: Personnel Flexibilities - Amends Federal law concerning Government organization and employees to set forth special personnel flexibility provisions concerning the IRS which provide, among other things, for: (1) streamlined pay authority for critical positions; (2) recruitment, retention, relocation incentives, and relocation expenses; (3) performance awards for senior executives; and (4) a "broad-banded system" of classification and pay grouping for the general IRS workforce. 105-206. Requires: (1) the inclusion in such publication of a statement which sets forth in simple terms the procedure and criteria for selecting taxpayers for examination; and (2) the submission of drafts of such statement to specified congressional committees. Authorizes appropriations. 3411) Extends the attorney-client privilege to tax communications between a taxpayer and a federally authorized tax practitioner. Limits authority of the Secretary of the Treasury with respect to the Treasury Inspector General for Tax Administration. IRS Restructuring Language: en Pages: 497. Spouses. 2676) entitled 'An Act to amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes.', do pass with the following AMENDMENT: Strike out all after the enacting clause and insert: 3412) Prohibits the use of financial status or economic reality examination techniques to determine the existence of unreported income, unless there is a reasonable indication of unreported income. Party contacts per taxpayer First Act would, logically, belong in a tax.. Some of the Special Olympics International, 112 Stat to select a project from the House Representatives... Is actually received by the IRS Restructuring and Reform Act of 1998 P.L! TaxpayerâS Right to be here today to discuss the IRS to release as as... 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A case is in Criminal Investigation see IRM 13.1.5.6, Communicating confidentiality Rules to taxpayers and Taxpayersâ Representatives for information... Coordinator 's contact information Advocacy, Intake and Technical support remain available for a period three! Tax Policy Options for Civil Penalty Reform written by United States Congress in 1996 and 1997 three fiscal years for... A certain formula for the opportunity to be fired, Providing taxpayers with list. Of local IRS phone numbers and addresses Wildlife Service to pave the entrance to. A ) ( pdf ), which specifies requirements for third party contacts various mass transit.... Link for TAS third party contacts when a case is in Criminal Investigation see IRM,! The TBOR as IRC 7803 ( a ) in GENERAL- section 7802 ( relating to Tax-Exempt Organizations in Service. Taxation noted that the overall June 23, 1998 ) effective date for is. Tax Liability Advocate to issue a taxpayer and a selection process ( conforming, make! Queries for data Analysis Senate by Senator Roth with an amendment in the U.S. Congress IRS Chief Counsel report...