Sec. 6005. Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights
113 words·~1 min read·
/bill/113/hr/1/ih/section-6005A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 7803(a) is amended by redesignating paragraph
(3)as paragraph
(4)and by inserting after paragraph
(2)the following new paragraph: In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including— the right to be informed, the right to be assisted, the right to be heard, the right to pay no more than the correct amount of tax, the right of appeal, the right to certainty, the right to privacy, the right to confidentiality, the right to representation, and the right to a fair and just tax system. .