Introduction

Public Law 104-168, commonly known as the Taxpayer Bill of Rights 2, was signed into law by President Clinton on July 30, 1996.

This law contains numerous provisions which are intended to provide increased protections of taxpayer rights in complying with the Internal Revenue Code and in dealing with the Internal Revenue Service.

Purpose

This Publication is designed to provide you with a general overview of the provisions contained in the Taxpayer Bill of Rights 2 and is not intended to replace classroom training.

As IRS issues regulations concerning the specific provisions contained in this law, further training will be developed and delivered.

Contents

The Taxpayer Bill of Rights 2 contains the following sections: