Taxpayer Protections in the Proposed IRS Restructuring Act Burden of Proof

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Administrative agencies--Reorganization.

Administrative agencies.

Income tax.

Tax protests and appeals.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1998

Summary:

Discusses proposals in the House and Senate versions of the Internal Revenue Service Restructuring and Reform Act of 1997 to shift the burden of proof from the taxpayer to the IRS in court proceedings ascertaining a taxpayer's income tax liability. Also examines the likely effects of the reform

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Taxpayer Protections in the Proposed IRS Restructuring Act

Publisher Number:

CRS-1998-AML-0044

Access Restriction:

Restricted for use by site license