Taxpayer Protections in the Proposed IRS Restructuring Act : Burden of Proof.

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...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1998.
Series:	U.S. Congressional Research.
Subjects:	Administrative agencies > Reorganization. Income tax. Tax protests and appeals. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.