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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1986 Code relating action administrative costs amended amount assessment attorney audit believe Bettencourt Bill of Rights burden Carol Chairman collection Commissioner PETERSON Congress Current law David Pryor designated summons determination District enrolled agent fees filed going GOLDBERG hardship hearing implementation independent contractors information return installment agreement Internal Revenue Service interview IRS employees IRS Procedure IRS's issue joint return JOSLIN Kamman LEEPER legislation levy lien notice of deficiency notify NSPA Ombudsman payers payment penalty person PODOLIN Portillo prepared statement Problem Resolution Office proposed refund regulations request require the IRS responsible Senator Grassley Senator PRYOR small business spouse statute of limitations statutory Subcommittee subsection tax administration Tax Court Tax Executives Institute tax laws tax liability tax returns tax system Taxpayer Advocate Taxpayer Assistance Order Taxpayer Bill taxpayer rights Thank tion U.S. SENATOR West Memphis Whistleblowers