Sec. 116. Notice from IRS regarding closure of Taxpayer Assistance Centers
120 words·~1 min read·
/bill/114/s/3156/pcs/section-116·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary shall submit a report to the applicable Congressional committees which provides the reasons for the proposed closure and a description of the taxpayer assistance services which will be provided by the Internal Revenue Service after the proposed closure takes effect to taxpayers in any rural city, town, or unincorporated area which has a population of not more than 50,000 inhabitants and would be affected by the proposed closure. For purposes of applying chapter 8 of title 5, United States Code, any closure of a Taxpayer Assistance Center described in subsection
(a)shall be treated as a major rule.