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The Tax Administration Reform Act of 2002 (H.R. 5728), December 17, 2002 1 (December 17, 2002)

handle is hein.tera/crstax0380 and id is 1 raw text is: Order Code RS21371 December 17, 2002 CRS Report for Congress Received through the CRS Web The Tax Administration Reform Act of 2002 (H.R. 5728) Erika Lunder Law Clerk1 American Law Division Summary The Tax Administration Reform Act of 2002, H.R. 5728, was passed by the House on November 15, 2002. The Senate adjourned before considering the bill, but it seems likely that the measures will reappear in the 108th session of Congress. The proposal is aimed at providing beneficial collection procedures to taxpayers, further safeguarding confidential taxpayer information, improving the efficiency of tax administration, and reforming certain interest and penalty provisions. The Tax Administration Reform Act of 2002, H.R. 5728, was introduced in the House on November 14, 2002. The House passed the bill by unanimous consent on November 15, 2002. On November 22, 2002, the Senate adjourned for the session without considering H.R. 5728. It seems likely that a similar bill may reemerge in the next session of Congress since many of its provisions have been repeatedly introduced over the past few years. The provisions seem especially popular in the House, as exemplified by its unanimous passage of a similar bill, H.R. 4163, in the 106th Congress (the Senate did not act on the bill). The majority of the bill's provisions are advantageous to taxpayers. Title I includes changes to the Internal Revenue Service's tax collection procedures that would benefit the taxpayers involved in such actions. Title II contains measures for improving the efficiency of tax administration and for strengthening the protection afforded to confidential taxpayer information. Title III is aimed at reforming certain interest and penalty provisions in ways that favor taxpayers and at expanding the IRS's ability to penalize frivolous taxpayer actions. Congressional Research Service *** The Library of Congress ' This report was written by Erika Lunder under the supervision of Marie Morris, Legislative Attorney.

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