[19980615]98-20A_IRS重组法案中的纳税人保护：因国税局滥用职权而产生的律师费和损害赔偿.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web98-20 AUpdated June 15, 1998Taxpayer Protections in the IRS RestructuringBill: Attorneys Fees and Damages for IRS AbusesMarie B. MorrisLegislative AttorneyAmerican Law DivisionSummaryThe Internal Revenue Service Restructuring and Reform Act of 1997, H.R. 2676,105 Congress, contains a number of provisions designed to strengthen taxpayer rightsthin dealings with the Internal Revenue Service. The House passed its version of the billon November 5, 1997. The Senate passed it version on May 7, 1998. This is one of aseries of CRS reports designed to discuss certain taxpayer protection and rightsprovisions in that bill. This report discusses the proposals to expand a courts authorityto award attorneys fees and costs in certain cases and the proposal to permit a taxpayerto collect damages for negligent collection actions by IRS agents. These provisions arecovered in sections 311 and 312 of the House version and in sections 3101 and 3102 ofthe Senate version.The Internal Revenue Service Restructuring and Reform Act of 1997, H.R. 2676(105 Congress), contains a number of provisions designed