Federal (United States) · Session law
Pub. L. 104-168 — To amend the Internal Revenue Code of 1986 to provide for increased taxpayer protections.
46 sections
1 group
41 sections filed directly here
- Pub. L. 104-168, tit. I, sec. 101ESTABLISHMENT OF POSITION OF TAXPAYER ADVOCATE WITHIN INTERNAL REVENUE SERVICE.Enacted
- Pub. L. 104-168, tit. I, sec. 102EXPANSION OF AUTHORITY TO ISSUE TAXPAYER ASSISTANCE ORDERS.Enacted
- Pub. L. 104-168, tit. II, sec. 201NOTIFICATION OF REASONS FOR TERMINATION OF INSTALLMENT AGREEMENTS.Enacted
- Pub. L. 104-168, tit. II, sec. 202Enacted
- Pub. L. 104-168, tit. III, sec. 301EXPANSION OF AUTHORITY TO ABATE INTEREST.Enacted
- Pub. L. 104-168, tit. III, sec. 302REVIEW OF IRS FAILURE TO ABATE INTEREST.Enacted
- Pub. L. 104-168, tit. III, sec. 303EXTENSION OF INTEREST-FREE PERIOD FOR PAYMENT OF TAX AFTER NOTICE AND DEMAND.Enacted
- Pub. L. 104-168, tit. III, sec. 304ABATEMENT OF PENALTY FOR FAILURE TO MAKE REQUIRED DEPOSITS OF PAYROLL TAXES IN CERTAIN CASESEnacted
- Pub. L. 104-168, tit. IV, sec. 401STUDIES OF JOINT RETURN-RELATED ISSUES.Enacted
- Pub. L. 104-168, tit. IV, sec. 402JOINT RETURN MAY BE MADE AFTER SEPARATE RETURNS WITHOUT FULL PAYMENT OF TAX.Enacted
- Pub. L. 104-168, tit. IV, sec. 403DISCLOSURE OF COLLECTION ACTIVITIES.Enacted
- Pub. L. 104-168, tit. V, sec. 501MODIFICATIONS TO LBEN AND LEVY PROVISIONS.Enacted
- Pub. L. 104-168, tit. V, sec. 502MODIFICATIONS TO CERTAIN LEVY EXEMPTION AMOUNTS.Enacted
- Pub. L. 104-168, tit. V, sec. 503OFFERS-IN-COMPROMISE.Enacted
- Pub. L. 104-168, tit. VI, sec. 601CIVIL DAMAGES FOR FRAUDULENT FILING OF INFORMATION RETURNS.Enacted
- Pub. L. 104-168, tit. VI, sec. 602REQUIREMENT TO CONDUCT REASONABLE INVESTIGATIONS OF INFORMATION RETURNS.Enacted
- Pub. L. 104-168, tit. VII, sec. 701UNITED STATES MUST establish THAT ITS POSITION IN PROCEEDING WAS SUBSTANTIALLY JUSTIFIED.Enacted
- Pub. L. 104-168, tit. VII, sec. 702INCREASED LIMIT ON ATTORNEY FEES.Enacted
- Pub. L. 104-168, tit. VII, sec. 703FAILURE TO AGREE TO EXTENSION NOT TAKEN INTO ACCOUNT.Enacted
- Pub. L. 104-168, tit. VII, sec. 704AWARD OF LITIGATION COSTS PERMITTED IN DECLARATORY JUDGMENT PROCEEDINGS.Enacted
- Pub. L. 104-168, tit. VIII, sec. 801INCREASE IN LIMIT ON RECOVERY OF CIVIL DAMAGES FOR UNAUTHORIZED COLLECTION ACTIONS.Enacted
- Pub. L. 104-168, tit. VIII, sec. 802COURT DISCRETION TO REDUCE AWARD FOR LITIGATION COSTS FOR FAILURE TO EXHAUST ADMINISTRATIVE REMEDIES.Enacted
- Pub. L. 104-168, tit. IX, sec. 901PRELIMINARY NOTICE REQUIREMENT.Enacted
- Pub. L. 104-168, tit. IX, sec. 902DISCLOSURE OF CERTAIN INFORMATION WHERE MORE THAN 1 PERSON LIABLE FOR PENALTY FOR FAILURE TO COLLECT AND PAY OVER TAX.Enacted
- Pub. L. 104-168, tit. IX, sec. 903RIGHT OF CONTRIBUTION WHERE MORE THAN 1 PERSON LIABLE FOR PENALTY FOR FAILURE TO COLLECT AND PAY OVER TAX.Enacted
- Pub. L. 104-168, tit. IX, sec. 904VOLUNTEER BOARD MEMBERS OF TAX-EXEMPT ORGANIZATIONS EXEMPT FROM PENALTY FOR FAILURE TO COLLECT AND PAY OVER TAX.Enacted
- Pub. L. 104-168, tit. X, sec. 1001ENROLLED AGENTS INCLUDED AS THIRD-PARTY RECORDKEEPERS.Enacted
- Pub. L. 104-168, tit. X, sec. 1002SAFEGUARDS RELATING TO DESIGNATED SUMMONSES.Enacted
- Pub. L. 104-168, tit. X, sec. 1003ANNUAL REPORT TO CONGRESS CONCERNING DESIGNATED SUMMONSES.Enacted
- Pub. L. 104-168, tit. XI, sec. 1101RELIEF FROM RETROACTIVE APPUCATION OF TREASURY DEPARTMENT REGULATIONS.Enacted
- Pub. L. 104-168, tit. XII, sec. 1201PHONE NUMBER OF PERSON PROVIDING PAYEE STATEMENTS REQUIRED TO BE SHOWN ON SUCH STATEMENT.Enacted
- Pub. L. 104-168, tit. XII, sec. 1202REQUIRED NOTICE OF CERTAIN PAYMENTS.Enacted
- Pub. L. 104-168, tit. XII, sec. 1203UNAUTHORIZED ENTICEMENT OF INFORMATION DISCLOSURE.Enacted
- Pub. L. 104-168, tit. XII, sec. 1204ANNUAL REMINDERS TO TAXPAYERS WITH OUTSTANDING DELINQUENT ACCOUNTS.Enacted
- Pub. L. 104-168, tit. XII, sec. 12055-YEAR EXTENSION OF AUTHORITY FOR UNDERCOVER OPERATIONS.Enacted
- Pub. L. 104-168, tit. XII, sec. 1206DISCLOSURE OF FORM 8300 INFORMATION ON CASH TRANSACTIONS.Enacted
- Pub. L. 104-168, tit. XII, sec. 1207DISCLOSURE OF RETURNS AND RETURN INFORMATION TO DESIGNEE OF TAXPAYER.Enacted
- Pub. L. 104-168, tit. XII, sec. 1208STUDY OF NETTING OF INTEREST ON OVERPAYMENTS AND LIABILITIES.Enacted
- Pub. L. 104-168, tit. XII, sec. 1209EXPENSES OF DETECTION OF UNDERPAYMENTS AND FRAUD, ETC.Enacted
- Pub. L. 104-168, tit. XII, sec. 1210USE OF PRIVATE DELIVERY SERVICES FOR TIMELY-MAILING-AS-TIMELY-FILING RULE.Enacted
- Pub. L. 104-168, tit. XII, sec. 1211REPORTS ON MISCONDUCT OF IRS EMPLOYEES.Enacted