Federal (United States) · Session law
Title III
72 sections
1 group
44 sections filed directly here
- Pub. L. 105-206, tit. III, subtit. A, sec. 3001BURDEN OF PROOF.Enacted
- Pub. L. 105-206, tit. III, subtit. B, sec. 3101EXPANSION OF AUTHORITY TO AWARD COSTS AND CERTAIN FEES.Enacted
- Pub. L. 105-206, tit. III, subtit. B, sec. 3102CIVIL DAMAGES FOR COLLECTION ACTIONS.Enacted
- Pub. L. 105-206, tit. III, subtit. B, sec. 3103INCREASE IN SIZE OF CASES PERMITTED ON SMALL, CASE CALENDAR.Enacted
- Pub. L. 105-206, tit. III, subtit. B, sec. 3104ACTIONS FOR REFUND WITH RESPECT TO CERTAIN ESTATES WHICH HAVE ELECTED THE INSTALLMENT METHOD OF PAYMENT.Enacted
- Pub. L. 105-206, tit. III, subtit. B, sec. 3105ADMINISTRATIVE APPEAL OF ADVERSE INTERNAL REVENUE SERVICE DETERMINATION OF TAX-EXEMPT STATUS OF BOND ISSUE.Enacted
- Pub. L. 105-206, tit. III, subtit. B, sec. 3106CIVIL ACTION FOR RELEASE OF ERRONEOUS LIEN.Enacted
- Pub. L. 105-206, tit. III, subtit. C, sec. 3201RELIEF FROM JOINT AND SEVERAL LIABILITY ON JOINT RETURN.Enacted
- Pub. L. 105-206, tit. III, subtit. C, sec. 3202SUSPENSION OF STATUTE OF LIMITATIONS ON FILING REFUND CLAIMS DURING PERIODS OF DISABILITY.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3301ELIMINATION OF INTEREST RATE DIFFERENTIAL ON OVERLAPPING PERIODS OF INTEREST ON TAX OVERPAYMENTS AND UNDERPAYMENTS.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3302INCREASE IN OVERPAYMENT RATE PAYABLE TO TAXPAYERS OTHER THAN CORPORATIONS.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3303MITIGATION OF PENALTY ON INDIVIDUAL’S FAILURE TO PAY FOR MONTHS DURING PERIOD OF INSTALLMENT AGREEMENT.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3304MITIGATION OF FAILURE TO DEPOSIT PENALTY.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3305SUSPENSION OF INTEREST AND CERTAIN PENALTIES WHERE SECRETARY FAILS TO CONTACT INDIVIDUAL TAXPAYER.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3306PROCEDURAL REQUIREMENTS FOR IMPOSITION OF PENALTIES AND ADDITIONS TO TAX.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3307PERSONAL DELIVERY OF NOTICE OF PENALTY UNDER SECTION 6672.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3308NOTICE OF INTEREST CHARGES.Enacted
- Pub. L. 105-206, tit. III, subtit. D, sec. 3309ABATEMENT OF INTEREST ON UNDERPAYMENTS BY TAXPAYERS IN PRESIDENTIALLY DECLARED DISASTER AREAS.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3501EXPLANATION OF JOINT AND SEVERAL LIABILITY.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3502EXPLANATION OF TAXPAYERS’ RIGHTS IN INTERVIEWS WITH THE INTERNAL REVENUE SERVICE.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3503DISCLOSURE OF CRITERIA FOR EXAMINATION SELECTION.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3504EXPLANATIONS OF APPEALS AND COLLECTION PROCESS.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3505EXPLANATION OF REASON FOR REFUND DISALLOWANCE.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3506STATEMENTS REGARDING INSTALLMENT AGREEMENTS.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3507NOTIFICATION OF CHANGE IN TAX MATTERS PARTNER.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3508DISCLOSURE TO TAXPAYERS.Enacted
- Pub. L. 105-206, tit. III, subtit. F, sec. 3509DISCLOSURE OF CHIEF COUNSEL ADVICE.Enacted
- Pub. L. 105-206, tit. III, subtit. G, sec. 3601LOW-INCOME TAXPAYER CLINICS.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3701CATALOGING COMPLAINTS.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3702ARCHIVE OF RECORDS OF INTERNAL REVENUE SERVICE.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3703PAYMENT OF TAXES.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3704CLARIFICATION OF AUTHORITY OF SECRETARY RELATING TO THE MAKING OF ELECTIONS.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3705INTERNAL REVENUE SERVICE EMPLOYEE CONTACTS.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3706USE OF PSEUDONYMS BY INTERNAL REVENUE SERVICE EMPLOYEES.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3707ILLEGAL TAX PROTESTER DESIGNATION.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3708PROVISION OF CONFIDENTIAL INFORMATION TO CONGRESS BY WHISTLEBLOWERS.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3709LISTING OF LOCAL INTERNAL REVENUE SERVICE TELEPHONE NUMBERS AND ADDRESSES.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3710IDENTIFICATION OF RETURN PREPARERS.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3711OFFSET OF PAST-DUE, LEGALLY ENFORCEABLE STATE INCOME TAX OBLIGATIONS AGAINST OVERPAYMENTS.Enacted
- Pub. L. 105-206, tit. III, subtit. H, sec. 3712REPORTING REQUIREMENTS IN CONNECTION WITH EDUCATION TAX CREDIT.Enacted
- Pub. L. 105-206, tit. III, subtit. I, sec. 3801ADMINISTRATION OF PENALTIES AND INTEREST.Enacted
- Pub. L. 105-206, tit. III, subtit. I, sec. 3802CONFIDENTIALITY OF TAX RETURN INFORMATION.Enacted
- Pub. L. 105-206, tit. III, subtit. I, sec. 3803STUDY OF NONCOMPLIANCE WITH INTERNAL REVENUE LAWS BY TAXPAYERS.Enacted
- Pub. L. 105-206, tit. III, subtit. I, sec. 3804STUDY OF PAYMENTS MADE FOR DETECTION OF UNDERPAYMENTS AND FRAUD.Enacted