Taxpayer Bill of Rights 2: Hearings Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, One Hundred Second Congress, First and Second Session [sic], on S. 2239, December 10, 1991 and February 21, 1992, Band 4U.S. Government Printing Office, 1992 - 275 Seiten |
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Seite 7
... situation would lay down and die and he did not . He was willing to absorb this abuse for 4 years , 5 years now . And it is continuing . So the Government is not used to and does not like this kind of aggressiveness . Mr. Portillo did ...
... situation would lay down and die and he did not . He was willing to absorb this abuse for 4 years , 5 years now . And it is continuing . So the Government is not used to and does not like this kind of aggressiveness . Mr. Portillo did ...
Seite 9
... situations . The first , codifying Portillo relief provisions in your bill is an excellent first step . The poor and all of the others that the Service pursues on mere sus- picion must have some measure of protection under the law ...
... situations . The first , codifying Portillo relief provisions in your bill is an excellent first step . The poor and all of the others that the Service pursues on mere sus- picion must have some measure of protection under the law ...
Seite 27
... situations where a levy will be made . Mr. Chairman , the job of protecting rights of taxpayers will never end as long as we have a tax system and the IRS . Much progress has been made , a tremendous amount of progress in the last 3 ...
... situations where a levy will be made . Mr. Chairman , the job of protecting rights of taxpayers will never end as long as we have a tax system and the IRS . Much progress has been made , a tremendous amount of progress in the last 3 ...
Seite 31
... situation really has not changed a whole lot in spite of Com- missioner Gibbs ' attempt to try and bring a new mentality within the IRS . The whole idea of customer service , I think , was maybe more of a PR campaign than it was a ...
... situation really has not changed a whole lot in spite of Com- missioner Gibbs ' attempt to try and bring a new mentality within the IRS . The whole idea of customer service , I think , was maybe more of a PR campaign than it was a ...
Seite 34
... situations and seeking assistance on taxpayers behalf . In that connection , Mr. Chairman , in our report we recommended that IRS develop a test to better evaluate the ability of its employees to recognize those hardship situations when ...
... situations and seeking assistance on taxpayers behalf . In that connection , Mr. Chairman , in our report we recommended that IRS develop a test to better evaluate the ability of its employees to recognize those hardship situations when ...
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Häufige Begriffe und Wortgruppen
1986 Code relating action administrative costs amended amount apply assessment attorney audit believe Bill of Rights burden Chairman collection Commissioner Committee Congress Current law David Pryor designated summons determination district enrolled agent fees filed going hardship hearing implementation income independent contractors information return installment agreement Internal Revenue Service interview IRS auditor IRS employees IRS Procedure IRS's issue joint return JOSLIN LEEPER legislation levy lien notice of deficiency notify NSPA Ombudsman payers payment penalty person PODOLIN Portillo prepared statement Problem Resolution Office proposed reasonable refund regulations request require the IRS responsible Senator Grassley Senator PRYOR small business spouse statute of limitations statutory Subcommittee subsection Tax Court Tax Executives Institute tax laws tax liability tax returns tax system Taxpayer Advocate Taxpayer Assistance Orders Taxpayer Bill taxpayer rights Thank tion U.S. SENATOR West Memphis Whistleblowers
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Seite 192 - ... file in the office of the Commissioner the opinion of the Solicitor of Internal Revenue, or of the officer acting as such, with his reasons therefor, with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise.
Seite 239 - If any officer or employee of the Internal Revenue Service knowingly, or by reason of negligence, fails to release a lien under section 6325 on property of the taxpayer...
Seite 236 - States; and (ii) attorney fees shall not be awarded in excess of $75 per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceedings involved, justifies a higher fee.); (B) "party...
Seite 236 - For the purposes of this subsection— (A) "fees and other expenses" includes the reasonable expenses of expert witnesses, the reasonable cost of any study, analysis, engineering report, test, or project which is found by the court to be necessary for the preparation of the party's case, and...
Seite 235 - The amendments made by this section shall take effect on the date of enactment of this Act...
Seite 110 - States or any creditor of the taxpayer involved) which — "(i) establishes that the position of the United States in the civil proceeding was unreasonable, and "(iiXl) has substantially prevailed with respect to the amount in controversy...
Seite 155 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
Seite 237 - States in the civil proceeding was unreasonable, and "(iiXl) has substantially prevailed with respect to the amount in controversy, or "(II) has substantially prevailed with respect to the most significant issue or set of issues presented...
Seite 230 - In the case of any individual not described in paragraph (1), the amount of the wages, salary, and other income payable to or received by him during any applicable pay period or other fiscal period (as determined under regulations prescribed by the Secretary) which is exempt from levy under subsection (a) (9) shall be an amount (determined under such regulations) which as •nearly as possible will result in...
Seite 127 - Any claim arising in respect of the assessment or collection of any tax or customs duty, or the detention of any goods or merchandise by any officer of customs or excise or any other law-enforcement officer.