H.R.2337
One Hundred Fourth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Wednesday,
the third day of January, one thousand nine hundred and ninety-six
An Act
To amend the Internal Revenue Code of 1986 to provide for increased taxpayer
protections.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CON-
TENTS.
(a) S HORT T ITLE.—This Act may be cited as the ‘‘Taxpayer
Bill of Rights 2’’.
(b) A MENDMENT OF1986 C ODE.—Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed
in terms of an amendment to, or repeal of, a section or other
provision, the reference shall be considered to be made to a section
or other provision of the Internal Revenue Code of 1986.
(c) T ABLE OF C ONTENTS.—
Sec. 1.Short title; amendment of 1986 Code; table of contents.
TITLE I—TAXPAYER ADVOCATE
Sec.101.Establishment of position of Taxpayer Advocate within Internal Revenue
Service.
Sec.102.Expansion of authority to issue Taxpayer Assistance Orders.
TITLE II—MODIFICATIONS TO INSTALLMENT AGREEMENT PROVISIONS
Sec.201.Notification of reasons for termination of installment agreements.
Sec.202.Administrative review of termination of installment agreement.
TITLE III—ABATEMENT OF INTEREST AND PENALTIES
Sec.301.Expansion of authority to abate interest.
Sec.302.Review of IRS failure to abate interest.
Sec.303.Extension of interest-free period for payment of tax after notice and de-
mand.
Sec.304.Abatement of penalty for failure to make required deposits of payroll
taxes in certain cases.
TITLE IV—JOINT RETURNS
Sec.401.Studies of joint return-related issues.
Sec.402.Joint return may be made after separate returns without full payment of
tax.
Sec.403.Disclosure of collection activities.
TITLE V—COLLECTION ACTIVITIES
Sec.501.Modifications to lien and levy provisions.
Sec.502.Modifications to certain levy exemption amounts.
Sec.503.Offers-in-compromise.
TITLE VI—INFORMATION RETURNS
Sec.601.Civil damages for fraudulent filing of information returns.
Sec.602.Requirement to conduct reasonable investigations of information returns.
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TITLE VII—AWARDING OF COSTS AND CERTAIN FEES
Sec.701.United States must establish that its position in proceeding was substan-tially justified.
Sec.702.Increased limit on attorney fees.
Sec.703.Failure to agree to extension not taken into account.
Sec.704.Award of litigation costs permitted in declaratory judgment proceedings.
TITLE VIII—MODIFICATION TO RECOVERY OF CIVIL DAMAGES FOR
3600cUNAUTHORIZED COLLECTION ACTIONS
Sec.801.Increase in limit on recovery of civil damages for unauthorized collection actions.
Sec.802.Court discretion to reduce award for litigation costs for failure to exhaust administrative remedies.
TITLE IX—MODIFICATIONS TO PENALTY FOR FAILURE TO COLLECT AND
PAY OVER TAX
Sec.901.Preliminary notice requirement.
Sec.902.Disclosure of certain information where more than 1 person liable for pen-alty for failure to collect and pay over tax.
Sec.903.Right of contribution where more than 1 person liable for penalty for fail-ure to collect and pay over tax.
Sec.904.Volunteer board members of tax-exempt organizations exempt from pen-alty for failure to collect and pay over tax.
TITLE X—MODIFICATIONS OF RULES RELATING TO SUMMONSES Sec.1001.Enrolled agents included as third-party recordkeepers.
Sec.1002.Safeguards relating to designated summonses.
Sec.1003.Annual report to Congress concerning designated summonses.
TITLE XI—RELIEF FROM RETROACTIVE APPLICATION OF TREASURY
DEPARTMENT REGULATIONS
Sec.1101.Relief from retroactive application of Treasury Department regulations.
TITLE XII—MISCELLANEOUS PROVISIONS
Sec.1201.Phone number of person providing payee statements required to be shown on such statement.
Sec.1202.Required notice of certain payments.
Sec.1203.Unauthorized enticement of information disclosure.
Sec.1204.Annual reminders to taxpayers with outstanding delinquent accounts. Sec.1205.5-year extension of authority for undercover operations.
Sec.1206.Disclosure of Form 8300 information on cash transactions.
Sec.1207.Disclosure of returns and return information to designee of taxpayer. Sec.1208.Study of netting of interest on overpayments and liabilities.
饱和聚酯
Sec.1209.Expenses of detection of underpayments and fraud, etc.
Sec.1210.Use of private delivery services for timely-mailing-as-timely-filing rule. Sec.1211.Reports on misconduct of IRS employees.
TITLE XIII—REVENUE OFFSETS
Subtitle A—Application of Failure-to-Pay Penalty to Substitute Returns Sec.1301.Application of failure-to-pay penalty to substitute returns.
Subtitle B—Excise Taxes on Amounts of Private Excess Benefits
Sec.1311.Excise taxes for failure by certain charitable organizations to meet cer-tain qualification requirements.
Sec.1312.Reporting of certain excise taxes and other information.
Sec.1313.Exempt organizations required to provide copy of return.
Sec.1314.Increase in penalties on exempt organizations for failure to file complete and timely annual returns.
TITLE I—TAXPAYER ADVOCATE
SEC. 101. ESTABLISHMENT OF POSITION OF TAXPAYER ADVOCATE WITHIN INTERNAL REVENUE SERVICE.
(a) G ENERAL R ULE.—Section 7802 (relating to Commissioner of Internal Revenue; Assistant Commissioner (Employee Plans and
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Exempt Organizations)) is amended by adding at the end the follow-ing new subsection:
‘‘(d) O FFICE OF T AXPAYER A DVOCATE.—
‘‘(1) I N GENERAL.—There is established in the Internal Revenue Service an office to be known as the ‘Office of the Taxpayer Advocate’. Such office shall be under the supervision and direction of an official to be known as the ‘Taxpayer Advo-cate’ who shall be appointed by and report directly to the Commissioner of Internal Revenue. The Taxpayer Advocate shall be entitled to compensation at the same rate as the highest level official reporting directly to the Deputy Commis-sioner of the Internal Revenue Service.
‘‘(2) F UNCTIONS OF OFFICE.—
‘‘(A) I N GENERAL.—It shall be the function of the Office of Taxpayer Advocate to—
‘‘(i) assist taxpayers in resolving problems with the Internal Revenue Service,
‘‘(ii) identify areas in which taxpayers have prob-lems in dealings with the Internal Revenue Service,
‘‘(iii) to the extent possible, propose changes in the administrative practices of the Internal Revenue
Service to mitigate problems identified under clause
(ii), and
‘‘(iv) identify potential legislative changes which may be appropriate to mitigate such problems.
‘‘(B) A NNUAL REPORTS.—
‘‘(i) O BJECTIVES.—Not later than June 30 of each calendar year after 1995, the Taxpayer Advocate shall
report to the Committee on Ways and Means of the
House of Representatives and the Committee on
Finance of the Senate on the objectives of the Taxpayer
Advocate for the fiscal year beginning in such calendar
year. Any such report shall contain full and substantive
analysis, in addition to statistical information.
‘‘(ii) A CTIVITIES.—Not later than December 31 of each calendar year after 1995, the Taxpayer Advocate
shall report to the Committee on Ways and Means
of the House of Representatives and the Committee
on Finance of the Senate on the activities of the Tax-
payer Advocate during the fiscal year ending during
such calendar year. Any such report shall contain full
and substantive analysis, in addition to statistical
information, and shall—
‘‘(I) identify the initiatives the Taxpayer Advo-
cate has taken on improving taxpayer services and
Internal Revenue Service responsiveness,
‘‘(II) contain recommendations received from
individuals with the authority to issue Taxpayer
Assistance Orders under section 7811,
‘‘(III) contain a summary of at least 20 of
the most serious problems encountered by tax-
payers, including a description of the nature of
such problems,
‘‘(IV) contain an inventory of the items
described in subclauses (I), (II), and (III) for which
action has been taken and the result of such action,
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‘‘(V) contain an inventory of the items described in subclauses (I), (II), and (III) for which
action remains to be completed and the period
during which each item has remained on such
inventory,
‘‘(VI) contain an inventory of the items described in subclauses (II) and (III) for which
no action has been taken, the period during which
each item has remained on such inventory, the
reasons for the inaction, and identify any Internal
Revenue Service official who is responsible for such
inaction,
avalon总线‘‘(VII) identify any Taxpayer Assistance Order which was not honored by the Internal Revenue
Service in a timely manner, as specified under
section 7811(b),
‘‘(VIII) contain recommendations for such administrative and legislative action as may be
appropriate to resolve problems encountered by
taxpayers,
‘‘(IX) describe the extent to which regional problem resolution officers participate in the selec-
tion and evaluation of local problem resolution offi-
cers, and
‘‘(X) include such other information as the Tax-payer Advocate may deem advisable.
‘‘(iii) R EPORT TO BE SUBMITTED DIRECTLY.—Each report required under this subparagraph shall be pro-
vided directly to the Committees referred to in clauses
(i) and (ii) without any prior review or comment from
the Commissioner, the Secretary of the Treasury, any
other officer or employee of the Department of the
Treasury, or the Office of Management and Budget.
‘‘(3) R ESPONSIBILITIES OF COMMISSIONER.—The Commis-sioner of Internal Revenue shall establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayer Advocate within 3 months after submission to the Commissioner.’’.
(b) C ONFORMING A MENDMENTS.—
(1) Section 7811 (relating to Taxpayer Assistance Orders) is amended—
(A) by striking ‘‘the Office of Ombudsman’’ in sub-
section (a) and inserting ‘‘the Office of the Taxpayer Advo-cate’’, and
(B) by striking ‘‘Ombudsman’’ each place it appears
(including in the headings of subsections (e) and (f)) and inserting ‘‘Taxpayer Advocate’’.
(2) The heading for section 7802 is amended to read as follows:
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‘‘SEC. 7802. COMMISSIONER OF INTERNAL REVENUE; ASSISTANT COMMISSIONERS; TAXPAYER ADVOCATE.’’.
(3) The table of sections for subchapter A of chapter 80
is amended by striking the item relating to section 7802 and inserting the following new item:nand闪存
‘‘Sec. 7802. Commissioner of Internal Revenue; Assistant Commissioners; Taxpayer Advocate.’’.
(c) E FFECTIVE D ATE.—The amendments made by this section shall take effect on the date of the enactment of this Act.
SEC. 102. EXPANSION OF AUTHORITY TO ISSUE TAXPAYER ASSISTANCE ORDERS.
(a) T ERMS OF O RDERS.—Subsection (b) of section 7811 (relating to terms of Taxpayer Assistanc
e Orders) is amended—
(1) by inserting ‘‘within a specified time period’’ after ‘‘the
Secretary’’, and
(2) by inserting ‘‘take any action as permitted by law,’’
after ‘‘cease any action,’’.
(b) L IMITATION ON A UTHORITY T O M ODIFY OR R ESCIND.—Section 7811(c) (relating to authority to modify or rescind) is amended to read as follows:
‘‘(c) A UTHORITY T O M ODIFY OR R ESCIND.—Any Taxpayer Assist-ance Order issued by the Taxpayer Advocate under this section may be modified or rescinded—
‘‘(1) only by the Taxpayer Advocate, the Commissioner of Internal Revenue, or the Deputy Commissioner of Internal Revenue, and
‘‘(2) only if a written explanation of the reasons for the modification or rescission is provided to the Taxpayer Advo-cate.’’.
(c) E FFECTIVE D ATE.—The amendments made by this section shall take effect on the date of the enactment of this Act.
TITLE II—MODIFICATIONS TO INSTALL-MENT AGREEMENT PROVISIONS
SEC. 201. NOTIFICATION OF REASONS FOR TERMINATION OF INSTALL-MENT AGREEMENTS.
(a) T ERMINATIONS.—Subsection (b) of section 6159 (relating to extent to which agreements remain in effect) is amended by adding at the end the following new paragraph:
‘‘(5) N OTICE REQUIREMENTS.—The Secretary may not take any action under paragraph (2), (3), or (4) unless—
‘‘(A) a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such
action, and
‘‘(B) such notice includes an explanation why the Sec-retary intends to take such action.
The preceding sentence shall not apply in any case in which the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy.’’.
(b) C ONFORMING A MENDMENT.—Paragraph (3) of section 6159(b) is amended to read as follows:
‘‘(3) S UBSEQUENT CHANGE IN FINANCIAL CONDITIONS.—If the Secretary makes a determination that the financial condition
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of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement.’’.
(c) E FFECTIVE D ATE.—The amendments made by this section shall take effect on the date 6 months after the date of the enact-ment of this Act.
SEC. 202. ADMINISTRATIVE REVIEW OF TERMINATION OF INSTALL-MENT AGREEMENT.
(a) G ENERAL R ULE.—Section 6159 (relating to agreements for payment of tax liability in installments) is amended by adding at the end the following new subsection:
‘‘(c) A DMINISTRATIVE R EVIEW.—The Secretary shall establish procedures for an independent administrative review of termi-nations of installment agreements under this section for taxpayers who request such a review.’’.
(b) E FFECTIVE D ATE.—The amendment made by subsection (a) shall take effect on January 1, 1997.
空调外机隔音板TITLE III—ABATEMENT OF INTEREST
AND PENALTIES
孔刚玉SEC. 301. EXPANSION OF AUTHORITY TO ABATE INTEREST.
(a) G ENERAL R ULE.—Paragraph (1) of section 6404(e) (relating to abatement of interest in certain cases) is amended—
(1) by inserting ‘‘unreasonable’’ before ‘‘error’’ each place
it appears in subparagraphs (A) and (B), and
(2) by striking ‘‘in performing a ministerial act’’ each place
it appears and inserting ‘‘in performing a ministerial or mana-gerial act’’.
(b) C LERICAL A MENDMENT.—The subsection heading for sub-section (e) of section 6404 is amended—
(1) by striking ‘‘A SSESSMENTS’’ and inserting ‘‘A BATEMENT’’,
and
(2) by inserting ‘‘U NREASONABLE’’ before ‘‘E RRORS’’.
(c) E FFECTIVE D ATE.—The amendments made by this section shall apply to interest accruing with respect to deficiencies or pay-ments for taxable years beginning after the date of the enactment of this Act.
SEC. 302. REVIEW OF IRS FAILURE TO ABATE INTEREST.
(a) I N G ENERAL.—Section 6404 is amended by adding at the end the following new subsection:
‘‘(g) R EVIEW OF D ENIAL OF R EQUEST FOR A BATEMENT OF I NTEREST.—
‘‘(1) I N GENERAL.—The Tax Court shall have jurisdiction over any action brought by a taxpayer who meets the require-ments referred to in section 7430(c)(4)(A)(iii) to determine whether the Secretary’s failure to abate interest under this section was an abuse of discretion, and may order an abate-ment, if such action is brought within 180 days after the date of the mailing of the Secretary’s final determination not to abate such interest.
‘‘(2) S PECIAL RULES.—
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