[20021217]RS21371_2002年税收管理改革法案（H.R.5728).pdf

1 This report was written by Erika Lunder under the supervision of Marie Morris, LegislativeAttorney.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21371December 17, 2002The Tax Administration Reform Act of 2002(H.R. 5728)Erika LunderLaw Clerk1American Law DivisionSummaryThe Tax Administration Reform Act of 2002, H.R. 5728, was passed by the Houseon November 15, 2002. The Senate adjourned before considering the bill, but it seemslikely that the measures will reappear in the 108th session of Congress. The proposal isaimed at providing beneficial collection procedures to taxpayers, further safeguardingconfidential taxpayer information, improving the efficiency of tax administration, andreforming certain interest and penalty provisions.The Tax Administration Reform Act of 2002, H.R. 5728, was introduced in theHouse on November 14, 2002. The House passed the bill by unanimous consent onNovember 15, 2002. On November 22, 2002, the Senate adjourned for the sessionwithout considering H.R. 5728. It seems likely that a similar bill may reemerge in thenext session of Congress since many of its provisions have been repeate