Page:United States Statutes at Large Volume 112 Part 1.djvu/811

 .a<»>i- ' -'"Jf-^ hjfg PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 785 (2) the Internal Revenue Service efforts to resolve the century date change computing problems should be funded fully to provide for certain resolution of such problems. Subtitle C—Tax Law Complexity SEC. 4021. ROLE OF THE INTERNAL REVENUE SERVICE. It is the sense of the Congress that the Internal Revenue Service should provide Congress with an independent view of tax administration, and that during the legislative process, the tax writing committees of Congress should hear from front-line technical experts at the Internal Revenue Service with respect to the administrability of pending amendments to the Internal Revenue Code of 1986. SEC. 4022. TAX LAW COMPLEXITY ANALYSIS. (a) COMMISSIONER STUDY. — 26 USC 780i (1) IN GENERAL. —The Commissioner of Internal Revenue J^ote. shall conduct each year after 1998 an analysis of the sources of complexity in administration of the Federal tax laws. Such analysis may include an analysis of— (A) questions frequently asked by taxpayers with respect to return filing; (B) common errors made by taxpayers in filling out their returns; (C) areas of law which frequently result in disagreements between taxpayers and the Internal Revenue Service; (D) major areas of law in which there is no (or incomplete) published guidance or in which the law is uncertain; (E) areas in which revenue officers msike frequent errors interpreting or applying the law; (F) the impact of recent legislation on complexity; and (G) forms supplied by the Internal Revenue Service, including the time it takes for taxpayers to complete and review forms, the number of taxpayers who use each form, and how recent legislation has affected the time it takes to complete and review forms. (2) REPORT. —The Commissioner shall not later than March Deadline. 1 of each year report the results of the analysis conducted under paragraph (1) for the preceding year to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. The report shall include any recommendations— (A) for reducing the complexity of the administration of Federal tax laws; and (B) for repeal or modification of any provision the Commissioner believes adds undue and unnecessary complexity to the administration of the Federal tax laws. (b) ANALYSIS TO ACCOMPANY CERTAIN LEGISLATION.— 26 USC 8022 (1) IN GENERAL.— The Joint Committee on Taxation, in note. consultation with the Internal Revenue Service and the Department of the Treasury, shall include a tax complexity analysis in each report for legislation, or provide such analysis to members of the committee reporting the legislation as soon as practicable after the report is filed, if—

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