Internal Revenue Service Restructuring and Reform Act of 1998
E57444
The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
Aliases (1)
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
→
tax administration reform law → |
| abbreviation |
RRA 1998
→
RRA 98 → |
| affectedAgency |
United States Department of the Treasury
→
|
| amended |
Internal Revenue Code of 1986
→
|
| containsProvision |
Taxpayer Bill of Rights 3
→
|
| country |
United States
→
|
| createdBody |
Internal Revenue Service Oversight Board
→
Treasury Inspector General for Tax Administration → |
| dateSigned |
1998-07-22
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|
| enactedBy |
105th United States Congress
→
|
| enhancedOversightBy |
Congress
→
United States Department of the Treasury → |
| expanded |
innocent spouse relief
→
offers in compromise authority → taxpayer rights in IRS collection activities → |
| focusOfReorganization |
customer-based operating divisions
→
improved taxpayer service → |
| hasLongTermImpactOn |
protections available to U.S. taxpayers in dealings with the IRS
→
structure of the Internal Revenue Service → |
| introducedInChamber |
United States House of Representatives
→
|
| introducedProcedure |
collection due process hearings
→
notice and hearing requirements before certain levies → |
| jurisdiction |
federal tax administration
→
|
| limited |
IRS use of liens in certain circumstances
→
IRS use of seizures and levies → |
| policyArea |
government oversight
→
taxation → taxpayer rights → |
| primarySubject |
Internal Revenue Service
→
United States federal tax administration → |
| prohibited |
use of enforcement statistics to evaluate IRS employees
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|
| publicLawNumber |
Public Law 105-206
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|
| purpose |
increase oversight and accountability of tax administration
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restructure the Internal Revenue Service → strengthen taxpayer rights → |
| reorganizedAgency |
Internal Revenue Service
→
|
| required |
improved IRS employee training
→
performance measures emphasizing taxpayer service → |
| shortName |
IRS Restructuring and Reform Act of 1998
→
|
| signedBy |
Bill Clinton
→
|
| signingPresident |
Bill Clinton
→
|
| statutesAtLargeCitation |
112 Stat. 685
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|
| strengthened |
Taxpayer Advocate Service
→
|
| title |
An Act to amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes
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|
| yearEnacted |
1998
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|
Referenced by (5)
| Subject (surface form when different) | Predicate |
|---|---|
|
Commissioner of Internal Revenue
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|
associatedWith |
|
TIGTA
→
|
createdBy |
|
Treasury Inspector General for Tax Administration
→
|
legalBasis |
|
Internal Revenue Service Restructuring and Reform Act of 1998
("IRS Restructuring and Reform Act of 1998")
→
|
shortName |
|
Taxpayer Advocate Service
→
|
subjectOf |