Summary: H.R.4163 — 106th Congress (1999-2000)All Information (Except Text)

Bill summaries are authored by CRS.

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Passed House amended (04/11/2000)

Taxpayer Bill of Rights 2000 - Title I: Penalties and Interest - Amends the Internal Revenue Code (IRC) to move the failure to pay tax estimated tax penalty provisions from chapter 68 (Additions to the Tax, Additional Amounts, and Assessable Penalties) to chapter 67 (Determination of Interest Rate; Compounding of Interest) of the IRC while converting such current tax penalty provisions into interest provisions. Exempts from the interest penalty an underpayment of less than $2,000.

(Sec. 102) Excludes from gross income interest paid on any tax overpayment.

(Sec. 103) Reduces the failure-to-pay penalty by 50 percent. Repeals such penalty for taxpayers entering into an installment agreement.

(Sec. 104) Permits the abatement of interest if a gross injustice would otherwise result.

(Sec. 105) Permits making cash bond deposits to offset potential tax underpayments.

(Sec. 106) Applies, for individuals, the interest netting rules without regard to the 45-day period.

Title II: Confidentiality and Disclosure - Makes the IRC the exclusive law governing the disclosure of returns and return information. Requires the Secretary of the Treasury to prescribe related regulations. Sets forth related rules.

(Sec. 202) Revises provisions concerning the definition of "Chief Counsel advice."

(Sec. 203) Eliminates the requirement that a former spouse must make a written request to obtain collection information from a joint return.

(Sec. 204) Prohibits examining the return of the representative of a taxpayer solely on the basis of the representative relationship.

(Sec. 205) Limits disclosure of a nonparty's return information to that information relating to the resolution of a proceeding.

(Sec. 206) Prohibits the public disclosure of a taxpayer's address and tax identification number with respect to accepted offers-in-compromise.

(Sec. 207) Prohibits the disclosure of returns and return information to contractors unless specified requirements are met, including an annual review of a contractor to determine compliance.

(Sec. 208) Establishes additional consent-to-disclose requirements, including requiring that such a consent designate a specific recipient.

(Sec. 209) Requires a taxpayer to be notified by the Secretary if it is determined that the taxpayer's return has been disclosed without authorization.

(Sec. 210) Permits the Secretary to use any means of mass communication to notify a taxpayer of an undelivered refund.

Title III: Other Requirements - Exempts from the church-tax-inquiry provisions information disclosures related to tax exemption standards.

(Sec. 302) Expands the availability of declaratory judgment procedures to tax-exempt organizations.

(Sec. 303) Requires the Treasury Inspector General for Tax Administration's semi-annual report to list the ten most common employee misconduct complaints by category.

(Sec. 304) Doubles the threshold for reporting refunds to the Joint Committee on Taxation.

(Sec. 305) Requires reports concerning: (1) awards of costs and fees in administrative court proceedings; (2) penalty abatement; and (3) alternative means of communicating with taxpayers.

(Sec. 308) Requires the revision of IRS Publication 1 (Your Rights as a Taxpayer) to include additional information regarding the period of limitation for claiming a credit or refund and the consequences of failure to file taxes.