Tax Collection Activities
The Act also provided that certain assessments and levies must have the approval of IRS legal counsel.
The Act also provided that the IRS cannot seize a personal residence to satisfy a liability of $5,000 or less.
The Act provides for changes in the due process rights afforded to taxpayers after the filing of a notice of Federal tax lien.
The IRS was also required by the Act to follow certain guidelines in the Fair Debt Collection Practices Act.
The Act also changes certain procedures relating to taxpayers' offers in compromise of tax liabilities and installment agreement between taxpayers and the IRS with respect to payment of taxes.
Read more about this topic: Internal Revenue Service Restructuring And Reform Act Of 1998
Famous quotes containing the words tax, collection and/or activities:
“...many tax collectors and sinners were also sitting with Jesus.”
—Bible: New Testament, Mark 2:15.
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—18th-century Scottish proverb, collected in James Kelly, Complete Collection of Scottish Proverbs, no. 351 (1721)
“If it is to be done well, child-rearing requires, more than most activities of life, a good deal of decentering from one’s own needs and perspectives. Such decentering is relatively easy when a society is stable and when there is an extended, supportive structure that the parent can depend upon.”
—David Elkind (20th century)