Taxpayer Justice Act of 1997 - Amends the Internal Revenue Code to permit a husband and wife to file a combined return with separate income tax rates.
Provides for: (1) a commission to study ways to simplify the U.S. income tax laws; (2) the use of mediation and alternative dispute resolution by the Internal Revenue Service (IRS); and (3) a Taxpayer Advisory Board composed of ordinary taxpayers to advise the IRS.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Sponsor introductory remarks on measure. (CR H2994-2995)
Llama 3.2 · runs locally in your browser
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line