110 STAT. 1452PUBLIC LAW 104–168—JULY 30, 1996
Public Law 104–168104th Congress An Act
To amend the Internal Revenue Code of 1986 to provide for increased taxpayerprotections.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CON-TENTS.
.—This Act may be cited as the ‘‘TaxpayerBill of Rights 2’’.(b) A
.—Except as otherwise expresslyprovided, whenever in this Act an amendment or repeal is expressedin terms of an amendment to, or repeal of, a section or otherprovision, the reference shall be considered to be made to a sectionor other provision of the Internal Revenue Code of 1986.(c) T
Sec.1.Short title; amendment of 1986 Code; table of contents.TITLE I—TAXPAYER ADVOCATESec.101.Establishment of position of Taxpayer Advocate within Internal RevenueService.Sec.102.Expansion of authority to issue Taxpayer Assistance Orders.TITLE II—MODIFICATIONS TO INSTALLMENT AGREEMENT PROVISIONSSec.201.Notification of reasons for termination of installment agreements.Sec.202.Administrative review of termination of installment agreement.TITLE III—ABATEMENT OF INTEREST AND PENALTIESSec.301.Expansion of authority to abate interest.Sec.302.Review of IRS failure to abate interest.Sec.303.Extension of interest-free period for payment of tax after notice and de-mand.Sec.304.Abatement of penalty for failure to make required deposits of payrolltaxes in certain cases.TITLE IV—JOINT RETURNSSec.401.Studies of joint return-related issues.Sec.402.Joint return may be made after separate returns without full payment of tax.Sec.403.Disclosure of collection activities.TITLE V—COLLECTION ACTIVITIESSec.501.Modifications to lien and levy provisions.Sec.502.Modifications to certain levy exemption amounts.Sec.503.Offers-in-compromise.TITLE VI—INFORMATION RETURNSSec.601.Civil damages for fraudulent filing of information returns.Sec.602.Requirement to conduct reasonable investigations of information returns.
26 USC 1 note.Taxpayer Bill of Rights 2.July 30, 1996[H.R. 2337]