TAXPAYER BILL OF RIGHTS 2 (P.L. 104-168)
| ACT § | FEDERAL LAW | IRC § | CALIFORNIA LAW | CRTC § |
| 101 | Established the position of Taxpayer Advocate in IRS | 7802 and 7811 | Does not conform; CA has a taxpayer advocate at the FTB | Not applicable |
| 102 | Expanded authority to issue taxpayer assistance orders | 7811 | Does not conform | 21001-21022 |
| 201 | Notification of reasons for termination | 6159 | Conforms (AB 713); Eff. 1/1/98 | 19008 |
| 202 | Administrative review of termination of installment agreements | 6159 | Conforms (AB 713); Eff. 1/1/98 | 19008 |
| 301 | Expanded authority to abate interest for managerial acts | 6404 | Conforms (AB 713); Eff. 1/1/98 | 19104 |
| 302 | Tax court review of IRS failure to abate interest for requests | 6404 | Does not conform | 19431 |
| 303 | Extended interest-free period to 21 calendar days for any notice and demand | 6601 and 6651 | Partially conforms (AB 713); CA period is extended to 15 calendar days; Eff. 1/1/98 | 19049 |
| 304 | Abatement of interest and penalties for failure to make required deposits of payroll taxes | 6656 | Does not conform | Not applicable |
| 401 | Studies to joint return-related issues for Congress | N/A | Does not conform | Not applicable |
| 402 | Repeal of joint return contemporaneous payment | 6013(b) (2) | Conforms (AB 713); Eff. 1/1/98 | 18525 |
| 403 | Disclosure of collection activities related to a joint return for written requests | 6103(e) | Conforms (AB 713); Eff. 1/1/98 | 21023 |
| 501 | Modified lien and levy provisions | 6323 and 6343 | Conforms (AB 713); Eff. 1/1/98 | 21016 and 21019 |
| 502 | Modified levy exemption amounts | 6334 | Does not conform; the CA exemption amounts are higher | 21016 |
| 503 | Increased the threshold for offers-in-compromise that require IRS counsel approval | 7122 | Does not conform | 19441 |
| 601 | Civil damages for fraudulent filing of information returns | 7434 and 7435 | Does not conform | Not applicable |
| 602 | Requirement to conduct reasonable investigations of information returns | 6201 | Conforms (AB 713); Eff. 1/1/98 | 21024 |
| 701 | IRS must establish that its position was substantially justified (burden on IRS) | 6404, 6656, 7430 | Conforms (AB 713); Eff. 1/1/98 | 19717 and 21013 |
| 702 | Increased limit on attorneys' fees recoverable by the prevailing party to $110/hr | 7430 | Conforms (AB 713); Eff. 1/1/98 | 19717 and 21013 |
| 703 | Failure to agree to extension not taken into account | 7430 | Conforms (AB 713); Eff. 1/1/98 | 19717 and 21013 |
| 704 | Award of litigation costs allowed in proceedings | 7430 | Conforms (AB 713); Eff. 1/1/98 | 19717 and 21013 |
| 801 | Increased limit on recovery of civil damages for the unauthorized collection of taxes to $1 million | 7433 | Does not conform | Not applicable |
| 802 | Increased court discretion to reduce award for litigation costs for failure to exhaust administrative remedies | 7433 | Does not conform | Not applicable |
| 901 | Required preliminary notice for proposed assessments | 6672 | Does not conform | Not applicable |
| 902 | Disclosure of taxpayer info | 6103(e) (9) | Does not conform | Not applicable |
| 903 | Right of contribution where more than one person liable for penalty for failure to collect and pay over tax | 6672 | Does not conform | Not applicable |
| 904 | Certain volunteer board members not liable for penalties | 6672 | Does not conform | Not applicable |
| 1001 | Enrolled agents included as third-party recordkeepers | 7609 | Conforms (AB 713); Eff. 1/1/98 | 19064 |
| 1002 | Safeguards relating to designated summonses | 6503 | Does not conform | Not applicable |
| 1101 | Relief from retroactive application of IRS regulations | 7805 | Conforms (AB 713); Eff. 1/1/98 | 19503 and 23004 |
| 1201 | Payee statements must include phone numbers | 6041, 6042, 6044, 6045, 6050 | Conforms (AB 713); CA applies this to all information returns filed on or after 1/1/99 | 18637-18641, 18645, 18648, 25111 |
| 1202 | IRS requirement to notify taxpayers of unidentified payments | N/A | Conforms (AB 713); Eff. 1/1/98 | 21025 |
| 1203 | Civil action for damages for unauthorized enticement of information disclosure | 7435 and 7436 | Conforms (AB 713); Eff. 1/1/98 | 21022 |
| 1204 | Annual taxpayer reminders with outstanding delinquent accounts with IRS | 7524 | Conforms (AB 713); Eff. 1/1/98 | 21026 |
| 1205 | Five-year extension of churning authority for undercover operations | 7608 | Does not conform | Not applicable |
| 1206 | Permanent extension of IRS authority to disclosure Form 8300 information on cash transactions | 6103 and 7213 | Does not conform | 19542, 19552-19555, 19562 |
| 1207 | Repealed the written requirement for disclosure of returns and info to designee | 6103 | Conforms (AB 713); Eff. 1/1/98 | 19553-19555, 19562 |
| 1208 | Study of netting of interest on overpayment and liabilities | N/A | Does not conform | Not applicable |
| 1209 | Clarified rewards allowed for information on civil violations | 7623 | Does not conform | 19525 |
| 1210 | Use of private delivery services for timely-filing rule | 6103 | Conforms (AB 713); Eff. 1/1/98 | 21027 |
| 1211 | Reports on misconduct of IRS employees to Congress | N/A | Does not conform | Not applicable |
| 1301 | Failure-to-pay and file penalties apply to returns prepared by IRS for return due dates | 6651 | Does not conform | 19132 and 19132.5 |
| 1311 | Excise taxes for failure by certain charitable groups to meet the qualification requirements for excess benefit transactions | 501(c), 4955, 4958, 4963, 6213, 7422, 7454 | Does not conform | 19041, 19044-19048, 19051, 19332-19334, 23701f |
| 1312 | Expanded Form 990 information | 6033 | Does not conform | Not applicable |
| 1313 | Public inspection of exempt organization returns | 6104 | Does not conform | 19565 |
| 1314 | Increased penalties on exempt organizations for failure to file complete and timely information returns | 6652 | Does not conform | 19133.5 |
| Bill number cited above:
AB 713 (Caldera, Stats. 1997, Ch. 600) |
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