Internal Revenue Service Restructuring and Reform Act of 1998 - Judicial Proceedings

Judicial Proceedings

The Act increased, from $10,000 to $50,000, the designated maximum amount that may be at issue in simplified "small tax case" actions filed in the United States Tax Court.

The Act also changed certain rules regarding the burden of proof in court proceedings in connection with Federal taxes.

Read more about this topic:  Internal Revenue Service Restructuring And Reform Act Of 1998

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