[20000413]RS20545_2000年纳税人权利法案：H、 R4163.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20545Updated April 13, 2000Taxpayer Bill of Rights 2000: H.R. 4163Marie B. MorrisLegislative AttorneyAmerican Law DivisionSummaryOn April 11, 2000, the House of Representatives unanimously passed the TaxpayerBill of Rights 2000, H.R. 4163. The House-passed version of the bill is identical to thatadopted by the Committee on Ways and Means. The bill would simplify interest andpenalty provisions, clarify what information the IRS may disclose publicly, improvecommunications from IRS to taxpayers, and require a number of reports from theTreasury Inspector General for Tax Administration.The House-passed version of the Taxpayer Bill of Rights 2000, H.R. 4163, is dividedinto three titles. The first deals with simplifying provisions relating to interest andpenalties, the second clarifies what information the IRS may disclose publicly, and the thirdcontains miscellaneous provisions including such topics as church tax audits, and requiresa number of reports from the Treasury Inspector General for Tax Administration. For amore complete description of each of the provisions, see