A bill to amend the Internal Revenue Code of 1986 to ensure taxpayer confidence in the fairness and independence of the taxpayer problem resolution process by providing a more independently operated Office of the Taxpayer Advocate, and for other purposes.
Taxpayer Protection Act of 1997 - Amends the Internal Revenue Code to revise provisions concerning of the Office of the Taxpayer Advocate. Places such office under the direction of the National Taxpayer Advocate, who shall be appointed by the President. (Currently, the Office is under the direction of the Taxpayer Advocate, who is appointed by the Commissioner of Internal Revenue.)
Revises provisions concerning reporting and responsibilities of the Office, including directing the National Taxpayer Advocate to appoint local taxpayer advocates who shall report directly to the National Taxpayer Advocate.
Requires each local taxpayer advocate office to maintain separate phone, facsimile, and other communication access, and a separate post office address from its IRS district office or service center.
Revises provisions concerning the authority to issue taxpayer assistance orders.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S10956-10957)
Read twice and referred to the Committee on Finance.
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