Witness List
March 19, 1984
Committee on Finance Subcommittee on Oversight of the Internal Revenue Service

Brief Summary of S. 2400
March 19, 1984
The Taxpayers' Procedural Safeguard Act

II. Description of the Bill:
March 19, 1984
Each section includes an explanation of the present law and an explanation of the new provisions being proposed in S. 2400

A. Levy and Distraint and Tax Lien Provisions
B. Time for Payment of Tax
C. Provisions Affecting IRS Communications with Taxpayers
D. Awards of Attorneys Fees and Court Costs
E. Problem Resolution Program and Office of Taxpayer Ombudsman

Statement by Senator Carl Levin
March 19, 1984
Before the Senate Finance Subcommittee on Oversight of the Internal Revenue Service

Statement by Roscoe L. Egger, Jr.
March 19, 1984
Commissioner of Internal Revenue Service

Statement by David L. Keating
March 19, 1984
Executive Vice President of the National Taxpayers Union

Statement by Jule R. Herbert, Jr.
March 19, 1984
President of the National Taxpayers Legal Fund

Statement of John C. Lynch
March 19, 1984
Legislative Counsel of Citizen's Choice, Inc.

Statement by the American Institute of Certified Public Accountants
March 19, 1984

Written Statement of Edwin I. Davis, CPA
March 19, 1984