Taxpayer Bill of Rights 3: 1998 Tax Law Part 3: Attorneys' Fees and Damages for IRS Abuses (CRS Report for Congress)
| Release Date |
March 9, 1999 |
| Report Number |
RS20108 |
| Report Type |
Report |
| Authors |
Marie B. Morris, American Law Division |
| Source Agency |
Congressional Research Service |
Summary:
This is one of a series of reports designed to analyze taxpayer protection and rights provisions made by the Taxpayer Bill of Rights 3, enacted as Title III of the IRS Restructuring and Reform Act of 1998, P.L. 105-206. This report discusses the provisions expanding a court's authority to award attorneys' fees and costs in certain cases and permitting a taxpayer to collect damages for negligent collection actions by IRS agents. Specific statutory changes include an increase in the previous statutory cap on attorney's fees, the provision of fees to accountants and enrolled agents, and the authority to pay fees for successful pro bono representation. These provisions are found in sections 3101 and 3102 of the statute and in IRC sections 7430, 7433, and 7426
