NEWS
BYTES
April 1999
Editor: Scott Gottlieb, CPA
Assistant editor: Susan A. Maffetone, CPA
IRS RESTRUCTURING AND REFORM ACT OF 1998
The
IRS Restructuring and Reform Act of 1998 is a reaction to the
widespread disillusionment with the tax system, as documented
during the fall 1997 Senate Finance Committee hearings on abuses
by the IRS. The 1998 act contains both IRS reforms and expanded
taxpayer rights.
IRS
reforms include the following:
*
A new mission statement to focus on taxpayer services.
*
An Oversight Board will be created.
*
Enhanced responsibilities for the National Taxpayer Advocate.
*
Employee evaluations will stress individual accountability.
Expanded
taxpayer rights include:
*
Financial status audits will be limited.
*
Five-year terms for IRS Commissioners.
The
burden of proof will shift to the IRS in certain situations.
*
A confidentiality privilege extended to all practitioners authorized
before the IRS for tax advice.
*
Expanded innocent spouse relief.
*
Interest and penalty provisions made more favorable to taxpayers.
*
Easier access to IRS.
*
Procedural safeguards for audits and collections.
Take
at look at some of these web sites regarding IRS concerns
Trac IRS
SuperCitizen.com
IRS
Reform National Commission
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