[20040618]RS21189_《2003年纳税人保护和IRS责任法案》H.R.1528年《税收管理善政法案》S.882.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21189Updated June 18, 2004Taxpayer Protection and IRS AccountabilityAct of 2003, H.R. 1528, and TaxAdministration Good Government Act, S. 882Erika LunderLegislative AttorneyAmerican Law DivisionSummaryThe House of Representatives and the Senate have passed different versions ofH.R. 1528, a bill whose provisions primarily relate to tax administration and taxpayersafeguards. On June 19, 2003, the House passed H.R. 1528, the Taxpayer Protectionand IRS Accountability Act of 2003, by a vote of 252-170. On May 19, 2004, theSenate passed an amended version of the bill by unanimous consent. The Senateamendment replaced the language in the House-passed bill with the reported version ofS. 882, the Tax Administration Good Government Act. Both versions of H.R. 1528contain similar provisions, but there are differences between the two. This report brieflysummarizes the contents of the House and Senate versions of H.R. 1528.The House of Representatives and the Senate have each passed versions of H.R.1528, a bill that primarily addresses tax administration and taxpayer safeguards.