rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Omnibus Taxpayer Bill of Rights
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1988
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Discusses the Omnibus Taxpayer Bill of Rights, which codifies many rights and remedies that the taxpayer has under current IRS regulations and procedures, provides notice of these and other new statutory rights to the taxpayer, establishes new procedures and institutions to oversee the protection of these rights, and expands Tax Court of the U.S. jurisdiction, making it easier for taxpayers to litigate certain claims.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    name:
      name part: United States.
  subject:
    topic: Taxation
  related item:
    title info:
      title: Omnibus Taxpayer Bill of Rights
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100621
    record change date: 20260429200303.8
    record identifier: in00003378539