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
Famous quotes containing the words judicial and/or proceedings:
“Scarcely any political question arises in the United States that is not resolved, sooner or later, into a judicial question.”
—Alexis de Tocqueville (1805–1859)
“And no one, it seemed, had had the presence of mind
To initiate proceedings or stop the wheel
From the number it was backing away from as it stopped:
It was performing prettily; the puncture stayed unseen....”
—John Ashbery (b. 1927)