http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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.
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.
Library of Congress. Congressional Research Service.