Sec. 1. Short title; table of contents
231 words·~1 min read·
/bill/114/s/949/is/section-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This Act may be cited as the . Small Business Taxpayer Bill of Rights Act of 2015 The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Modification of standards for awarding of costs and certain fees. Sec. 3. Civil damages allowed for reckless or intentional disregard of internal revenue laws. Sec. 4. Modifications relating to certain offenses by officers and employees in connection with revenue laws. Sec. 5. Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information.
Sec. 6. Interest abatement reviews. Sec. 7. Ban on ex parte discussions. Sec. 8. Alternative dispute resolution procedures. Sec. 9. Extension of time for contesting IRS levy. Sec. 10. Waiver of installment agreement fee. Sec. 11. Suspension of running of period for filing petition of spousal relief and collection cases. Sec. 12. Venue for appeal of spousal relief and collection cases. Sec. 13. Increase in monetary penalties for certain unauthorized disclosures of information.
Sec. 14. De novo tax court review of claims for equitable innocent spouse relief. Sec. 15. Ban on raising new issues on appeal. Sec. 16. Limitation on enforcement of liens against principal residences. Sec. 17. Additional provisions relating to mandatory termination for misconduct. Sec. 18. Extension of declaratory judgment procedures to social welfare organizations. Sec. 19. Review by the Treasury Inspector General for Tax Administration.