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:
“Parents are used to being made to feel guilty about...their contribution to the population problem, the school tax burden, and declining test scores. They expect to be blamed by teachers and psychologists, if not by police. And they will be blamed by the children themselves. It is hardy a wonder, then, that they withdraw into what used to be called “permissiveness” but is really neglect.”
—C. John Sommerville (20th century)
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“There is, I think, no point in the philosophy of progressive education which is sounder than its emphasis upon the importance of the participation of the learner in the formation of the purposes which direct his activities in the learning process, just as there is no defect in traditional education greater than its failure to secure the active cooperation of the pupil in construction of the purposes involved in his studying.”
—John Dewey (1859–1952)