IRS implements portions of the Taxpayer Bill of Rights 2.

• Author: Pflieger, Deborah J.
• Position: Brief Article

In Ann. 96-5, the IRS recently stated that it will implement several of the proposals included in the "Taxpayer Bill of Rights 2," which was part of the vetoed Revenue Reconciliation Act of 1995. Among those proposals to be implemented are:

* Expansion of the authority of the taxpayer Ombudsman. Under a newly issued delegation order (Delegation Order No. 239 (Rev. 1)), the Service has delegated authority to the Ombudsman to issue taxpayer assistance orders (TAOs) to take positive actions to relieve taxpayer hardship. For example, the Ombudsman will have increased stature within the IRS and greater participation in the selection and evaluation of local district problem resolution officers.

* New procedures to allow taxpayers to appeal liens, levies and seizures. Effective Apr. 1, 1996, taxpayers will have the right to appeal liens and levies and seizures proposed by the Service. Taxpayers subject to such liens, levies or seizures will receive Publication 1660, Collection Appeal Rights for Liens, Levies and Seizures, explaining their rights to appeal and the procedure for requesting an appeal.

* Notification of collection activity to divorced and separated spouses. The Service will adopt a rule allowing its...