Summary: H.R.5549 — 107th Congress (2001-2002)All Information (Except Text)

There is one summary for H.R.5549. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (10/03/2002)

Tax Administration Efficiency and Confidentiality Act of 2002 - Amend the Internal Revenue Code regarding: (1) termination of Internal Revenue Service employees for misconduct; (2) Tax Court authority to apply the doctrine of equitable recoupment; (3) Tax Court jurisdiction over collection due process cases; (4) Office of Chief Counsel review of offers of compromise; (5) delay in due date for electronically filed individual income tax returns; (6) joint return collection activities disclosable to either spouse based on oral request; (7) taxpayer representatives returns not subject to examination on sole basis of taxpayer representation; (8) contractor compliance with confidentiality safeguards; (9) standards for disclosure request and consent; (10) taxpayer notice concerning administrative determination of unlawful inspection of return; (11) disclosure in emergency circumstances; (12) taxpayer communications; (13) enrolled agents; (14) financial management service fees; and (15) Treasury auctions.