Statute Compilations

SHORT TITLE; ETC

ESTABLISHMENT OF INTERNAL REVENUE SERVICE INDEPENDENT OFFICE OF APPEALS

COMPREHENSIVE CUSTOMER SERVICE STRATEGY

LOW-INCOME EXCEPTION FOR PAYMENTS OTHERWISE REQUIRED IN CONNECTION WITH A SUBMISSION OF AN OFFER-IN-COMPROMISE

INTERNAL REVENUE SERVICE SEIZURE REQUIREMENTS WITH RESPECT TO STRUCTURING TRANSACTIONS

EXCLUSION OF INTEREST RECEIVED IN ACTION TO RECOVER PROPERTY SEIZED BY THE INTERNAL REVENUE SERVICE BASED ON STRUCTURING TRANSACTION

CLARIFICATION OF EQUITABLE RELIEF FROM JOINT LIABILITY

MODIFICATION OF PROCEDURES FOR ISSUANCE OF THIRD-PARTY SUMMONS

PRIVATE DEBT COLLECTION AND SPECIAL COMPLIANCE PERSONNEL PROGRAM

REFORM OF NOTICE OF CONTACT OF THIRD PARTIES

MODIFICATION OF AUTHORITY TO ISSUE DESIGNATED SUMMONS

LIMITATION ON ACCESS OF NON-INTERNAL REVENUE SERVICE EMPLOYEES TO RETURNS AND RETURN INFORMATION

OFFICE OF THE NATIONAL TAXPAYER ADVOCATE

MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE

RETURN PREPARATION PROGRAMS FOR APPLICABLE TAXPAYERS

PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS

NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS

RULES FOR SEIZURE AND SALE OF PERISHABLE GOODS RESTRICTED TO ONLY PERISHABLE GOODS

WHISTLEBLOWER REFORMS

CUSTOMER SERVICE INFORMATION

MISDIRECTED TAX REFUND DEPOSITS

PUBLIC-PRIVATE PARTNERSHIP TO ADDRESS IDENTITY THEFT REFUND FRAUD

RECOMMENDATIONS OF ELECTRONIC TAX ADMINISTRATION ADVISORY COMMITTEE REGARDING IDENTITY THEFT REFUND FRAUD

INFORMATION SHARING AND ANALYSIS CENTER

COMPLIANCE BY CONTRACTORS WITH CONFIDENTIALITY SAFEGUARDS

IDENTITY PROTECTION PERSONAL IDENTIFICATION NUMBERS

SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT VICTIMS

NOTIFICATION OF SUSPECTED IDENTITY THEFT

GUIDELINES FOR STOLEN IDENTITY REFUND FRAUD CASES

INCREASED PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS

MANAGEMENT OF INTERNAL REVENUE SERVICE INFORMATION TECHNOLOGY

INTERNET PLATFORM FOR FORM 1099 FILINGS

STREAMLINED CRITICAL PAY AUTHORITY FOR INFORMATION TECHNOLOGY POSITIONS

DISCLOSURE OF TAXPAYER INFORMATION FOR THIRD-PARTY INCOME VERIFICATION

LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF TAX RETURN INFORMATION

ELECTRONIC FILING OF RETURNS

UNIFORM STANDARDS FOR THE USE OF ELECTRONIC SIGNATURES FOR DISCLOSURE AUTHORIZATIONS TO, AND OTHER AUTHORIZATIONS OF, PRACTITIONERS

PAYMENT OF TAXES BY DEBIT AND CREDIT CARDS

AUTHENTICATION OF USERS OF ELECTRONIC SERVICES ACCOUNTS

REPEAL OF PROVISION REGARDING CERTAIN TAX COMPLIANCE PROCEDURES AND REPORTS

COMPREHENSIVE TRAINING STRATEGY

PROHIBITION ON REHIRING ANY EMPLOYEE OF THE INTERNAL REVENUE SERVICE WHO WAS INVOLUNTARILY SEPARATED FROM SERVICE FOR MISCONDUCT

NOTIFICATION OF UNAUTHORIZED INSPECTION OR DISCLOSURE OF RETURNS AND RETURN INFORMATION

MANDATORY E-FILING BY EXEMPT ORGANIZATIONS

NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN

INCREASE IN PENALTY FOR FAILURE TO FILE

DETERMINATION OF BUDGETARY EFFECTS