Taxpayer Protections in the Proposed IRS Restructuring Act [electronic resource] : Burden of Proof
- Corporate Author:
- Library of Congress. Congressional Research Service
- Published:
- [Place of publication not identified] : [publisher not identified], 1998.
- Physical Description:
- 6 pages : digital, PDF file
- Access Online:
- ezaccess.libraries.psu.edu
- Summary:
- Discusses proposals in the House and Senate versions of the Internal Revenue Service Restructuring and Reform Act of 1997 to shift the burden of proof from the taxpayer to the IRS in court proceedings ascertaining a taxpayer's income tax liability. Also examines the likely effects of the reform.
- Subject(s):
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- Note:
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
AVAILABLE ONLINE TO AUTHORIZED PSU USERS. - Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 10077425