Page:United States Statutes at Large Volume 112 Part 1.djvu/797

 PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 771 of the enactment of this Act, revise the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No. 1) to more clearly inform taxpayers of their rights— (1) to be represented at interviews with the Internal Revenue Service by any person authorized to practice before the Internal Revenue Service; and (2) to suspend an interview pursuant to section 7521(b)(2) of the Internal Revenue Code of 1986. SEC. 3503. DISCLOSURE OF CRITERIA FOR EXAMINATION SELECTION. (a) IN GENERAL. —The Secretary of the Treasury or the Secretary's delegate shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act, incorporate into the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No. 1) a statement which sets forth in simple and nontechnical terms the criteria and procedures for selecting teixpayers for examination. Such statement shall not include any information the disclosure of which would be detrimental to law enforcement, but shall specify the general procedures used by the Internal Revenue Service, including whether taxpayers are selected for examination on the basis of information available in the media or on the basis of information provided to the Internal Revenue Service by informants. (b) TRANSMISSION TO COMMITTEES OF CONGRESS.— The Secretary shall transmit drafts of the statement required under subsection (a) (or proposed revisions to any such statement) to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the same day. SEC. 3504. EXPLANATIONS OF APPEALS AND COLLECTION PROCESS. The Secretary of the Treasury or the Secretary's delegate shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act, include with any first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Office of Appeals an explanation of the entire process from examination through collection with respect to such proposed deficiency, including the assistance available to the taxpayer from the National Taxpayer Advocate at various points in the process. SEC. 3505. EXPLANATION OF REASON FOR REFUND DISALLOWANCE. (a) IN GENERAL.—Section 6402 (relating to authority to make credits or refunds) is amended by adding at the end the following new subsection: " (j) EXPLANATION OF REASON FOR REFUND DISALLOWANCE. — In the case of a disallowance of a claim for refund, the Secretary shall provide the taxpayer with an explanation for such disallowance.". (b) EFFECTIVE DATE. —The amendment made by this section shall apply to disallowances after the 180th day after the date of the enactment of this Act. SEC. 3506. STATEMENTS REGARDING INSTALLMENT AGREEMENTS. The Secretary of the Treasury or the Secretary's delegate shall, beginning not later than July 1, 2000, provide each taxpayer who has an installment agreement in effect under section 6159 of the Internal Revenue Code of 1986 an annual statement setting forth 26 USC 7801 note. Deadline. 26 USC 6212 note. Deadline. Applicability. 26 USC 6402 note. 26 USC 6159 note. Deadline.

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