Sec. 101. Statement of taxpayer rights
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/bill/114/hr/4128/ih/section-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Chapter 77 is amended by adding at the end the following new section: The Secretary shall— in consultation with the National Taxpayer Advocate, publish a summary statement of primary taxpayer rights (as described in subsection (b)), and in coordination with the Commissioner of the Internal Revenue Service, ensure that the employees of the Internal Revenue Service are familiar with and act in accordance with such rights. The statement of rights is as follows: Right to be informed.
Right to quality service. Right to pay no more than the correct amount of tax. Right to challenge the position of the Internal Revenue Service and be heard. Right of appeal from a decision of the Internal Revenue Service in an independent forum. Right to finality. Right to privacy. Right to confidentiality. Right to retain representation. Right to a fair and just tax system, including access to the Taxpayer Advocate Service. . The table of sections for chapter 77 is amended by adding at the end the following new item:
Sec. 7529. Statement of taxpayer rights. . The amendments made by this section shall take effect 180 days after the date of the enactment of this Act.