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GGD-95-87R 1 (1995-03-03)

handle is hein.gao/gaobacktl0001 and id is 1 raw text is: N )O United States GAO. General Accounting Office Washington, D.C. 20548 General Government Division B-260420 March 3, 1995 The Honorable Jesse Helms United States Senate Dear Senator Helms: This letter responds to your December 19, 1994, request for information to assist your office in connection with several issues raised in a letter you received from Mr. David Nuttle, a constituent from North Carolina. To develop the information contained in this letter, we reviewed the relevant sections of the Internal Revenue Code and related regulations. We also reviewed the legislative history of the Taxpayer Bill of Rights and other proposed legislation relating to taxpayer rights measures. Additionally, we obtained and reviewed recent changes to IRS' Problem Resolution Handbook regarding hardship relief. Mr. Nuttle's first issue dealt with a Motion for Special Depositions, filed in the U.S. District Court for the District of New Mexico (Civil No. 93-807M), in which he alleges that Internal Revenue Service (IRS) personnel have tried to destroy his efforts to develop an alternative energy fuel to replace petroleum. Mr. Nuttle asked that you request a GAO investigation of this matter. We do not, as a matter of policy, get involved in individual taxpayer complaints. However, Mr. Nuttle may want to contact IRS' Taxpayer Ombudsman. Although the material provided by Mr. Nuttle indicates that he has been in contact with an IRS Problem Resolution Officer in Richmond, Virginia, the Ombudsman's office in Washington, DC is responsible for administering the Problem Resolution Program and is ultimately responsible for resolving taxpayers complaints. Any correspondence should be directed to the Taxpayer Ombudsman, 1111 Constitution Avenue, NW, Room 3107, Washington, DC 20224. Mr. Nuttle raises other issues discussed in our report entitled Tax Administration: IRS Implementation of the 1988 Taxpayer Bill of Rights (GAO/GGD-92-23) dated December 10, 1991. Mr. Nuttle asked about the intent of GAO/GGD-95-87R Information. onTakx Liens Imposed by IRS

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