Introduction

I. Summaries

A. Summary of Present Law
B. Summary of S. 850, The Taxpayers' Bill of Rights Act

II. Present Law

A. Overview of Taxpayer Services Provided by the Internal Revenue Service

1. Programs under the Assistant Commissioner of Internal Revenue (Taxpayer Service and Returns Processing)
2. Problem Resolution Program and Office of the Taxpayer Ombudsman

B. Tax Liens
C. Levies on and Seizure of Property for Collection of Taxes
D. Description of Procedures Relating to the Issuance of Treasury Regs
E. Installment Payments of Estimated Income Tax by Individuals
F. Time for Furnishing Forms W-2 to Terminated Employees

III. Issues

IV. Description of S. 850, The Taxpayers' Bill of Rights Act

Statement of Findings and Purpose
A. Establishment of an Office of Ombudsman

1. In general
2. Duties of the Ombudsman
3. Stop Action Orders
4. Effective date

B. Administrative Appeal of Tax Liens
C. Revision of Rules Relating to Levies on and Seizure of Property
D. Time Requirements for Issuance of Treasury Regulations
E. Installment Payments of Estimated Income Tax by Individuals
F. Time for Furnishing Forms W-2 to Terminated Employees

V. Statement of Roscoe L. Egger, Jr., Commissioner of IRS