A major part of the
Internal Revenue Service Restructuring and Reform Act of 1998 focused on new collection due process rights.
GUST refers to the following: The Uruguay Round Agreements Act; the Uniformed Services Employment and Reemployment Rights Act of 1994; the Small Business Job Protection Act of 1996; the Taxpayer Relief Act of 1997; the
Internal Revenue Service Restructuring and Reform Act of 1998 and the Community Renewal Tax Relief Act of 2000.
See Staff of the Joint Committee on Taxation, Study of Present-Law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the
Internal Revenue Service Restructuring and Reform Act of 1998 (Volume II) at 85 n.186 (JCS-1-00) (recommending that closing agreements for all but tax-exempt organizations remain private).
On July 22 President Clinton signed into law the
Internal Revenue Service Restructuring and Reform Act of 1998, the most significant reform of the IRS to be passed in more than four decades.
When the program was expanded by the
Internal Revenue Service Restructuring and Reform Act of 1998, the AICPA again showed support.
On behalf of Tax Executives Institute, I am writing to urge a clarification of the interest netting rules, which were adopted as part of the
Internal Revenue Service Restructuring and Reform Act of 1998, Pub.
The recently enacted
Internal Revenue Service Restructuring and Reform Act of 1998 includes a provision creating a confidentiality privilege between clients and the CPAs who represent them in noncriminal federal tax matters (see JofA, Sept.98, page 83).
6015(b) and (c) was added to the Code by the
Internal Revenue Service Restructuring and Reform Act of 1998 (IRSRRA).
Department of the Treasury, The Problem of Corporate Tax Shelters: Discussion, Analysis, and Legislative Proposals (July 1999); Staff of the Joint Committee on Taxation, Study of Present-Law Penalty and Interest Provisions as Required by Section 3801 of the
Internal Revenue Service Restructuring and Reform Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (JCS-3-99) (July 22, 1999) (hereinafter cited as the "Joint Committee Study"); Office of Tax Policy, U.S.
The landmark
Internal Revenue Service Restructuring and Reform Act of 1998, which President Clinton signed into law on July 22, 1998, includes a provision that creates a confidentiality privilege between clients and the CPAs who represent them before the IRS in most matters.
Under the
Internal Revenue Service Restructuring and Reform Act of 1998, an AMT exemption is available for qualifying small corporations.
Department of the Treasury, Report to the Congress on Penalty and Interest Provisions of the Internal Revenue Code (October 1999) (hereinafter cited as the "Treasury Report"); Staff of the Joint Committee on Taxation, Study of Present-Law Penalty and Interest Provisions as Required by Section 3801 of the
Internal Revenue Service Restructuring and Reform Act of 1998 (Including Provisions Relating to Corporate Tax Shelters) (JCS-3-99) (July 22, 1999).
