Taxpayer Bill of Rights 3.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1998. The length of the article is 756 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Some of the provisions of the Taxpayer Bill of Rights No. 3 which is part of the House-passed IRS Restructuring and Reform Bill of 1997 are likely to be debated before final passage in 1998. The shift in the burden of proof to the IRS in certain proceedings is the most debated. Other provisions include relief for innocent spouses, overpayment-underpayment interest differential removal, increasing the dollar limit for small case procedures in Tax Court, and expansion of confidentiality provisions.

Citation Details
Title: Taxpayer Bill of Rights 3.
Author: Alvin M. Feit
Publication:The Tax Adviser (Magazine/Journal)
Date: April 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n4 Page: 261(2)

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