The following is a portion of the Act;

S-1.10: In July 1998, Congress completed the most extensive revision of the IRS structure in modern history. It was in reaction to the MANY IRS Abuses which came to light at Congressional Hearings.

Congress created an Oversight Board to severely limit IRS powers in its Examination and Collection Divisions. Specific Due Process Rights were granted for the first time with respect to Collection Procedures.

Congress limited the use by IRS Agents, aggressive examination techniques and granted taxpayers Specific Rights to sue IRS and IRS personnel when IRS or IRS personnel abuse their discretion.

S-2.10: The Act directs IRS to revise its mission statement to provide greater emphasis on serving the public and meeting the needs of taxpayers.

S-2.20: The Act provides the establishment within the Department of Treasury an Oversight Board.

S-5.10: The Act renames IRS Taxpayer Advocate as ‘National Taxpayer Advocate’. They are appointed by IRS Commissioner and the Oversight Board. They cannot have been an officer or employee of the IRS.

S-7.10: The Act makes it unlawful for the President, the Vice-President, employees of the Executive Offices of the President or Vice-President, as well as any individual (other than Atty. General) serving in a Cabinet position to request an IRS Audit, or terminate an IRS Audit.

S-8.20: The Act requires IRS to terminate IRS employees for violations including;

1) Willful failure to obtain approval signature of documents authorizing seizure of a taxpayers home, personal belongings, or business assets.

2) Provided false statements under oath with respect to material matter following a taxpayer or taxpayer representative.

3) Falsifying or destroying documents to avoid uncovering mistakes made by employee with respect to taxpayer or a taxpayer representative.

4) Assault or battery on a taxpayer or taxpayer representative, but only if there is a criminal conviction or a final judgment in a civil case.

5) Violation of taxpayer or taxpayer representative’s civil rights or the civil rights of a fellow IRS employee.

6) Violations of IRS Code, Regulations, or IRS Policies for the purposes of retaliating against or harassing a taxpayer or taxpayer representative.

7) Willful misuse of IRC §6103 (confidentiality of returns and return information) for the purpose of concealing data from a Congressional inquiry.

8) Willful failure to file a federal tax return. (You mean even IRS employees fail to file?)

9) Willful understatement of a federal tax liability. (You mean IRS employees would understate their liabilities?)

10)Threatening to audit a taxpayer to extract personal gain IRC §1203.

S-10.10: The Act provides the Secretary shall have burden of proof in ANY court proceeding with respect to factual issue if taxpayer introduces credible evidence IRC §3001 §7491.

S-10.20: Taxpayer (1)must comply with IRS Code requirements, (2)must maintain records, (3)must cooperate with reasonable requests by Secretary, and (4)must meet net worth limitations that apply to attorney fees. Taxpayer must prove 2,3, and4 conditions.

S-10.30: IRS has burden of proof in ANY tax proceeding to present credible evidence before it may impose a penalty §7491.

S-12.10 The Act permits up to $100,000.00 in civil damages caused by an IRS officer/employee who, negligently disregards provisions of IRS Code or TR Regulations. Damages are $1,000,000.00 if the disregard was reckless or willful.

S-17.10: The Act generally makes innocent spouse relief easier to obtain. An individual will be relieved of tax liability for tax, incl. interest, penalties, etc., for a tax year to the extent the liability is attributable to understatement described below:

1) A joint return was filed for the tax year IRC §6015(b)(1)(A)

2) There is an understatement of tax on the return that is attributable to an error by the other spouse IRC §6015(b)(1)(B).

3) A taxpayer establishes that in signing the return, he/she did not know of the understatement IRC §6015(b)(1)(C).

4) Taking into account all facts, it would be inequitable to hold taxpayer liable for a deficiency attributable to understatement IRC §6015(b)(1)(D).

5) A taxpayer elects benefits of this provision on the form IRS prescribes (IRS must issue form for spousal relief) no later than two years after date IRS begins collection activities IRC §6015(b)(1)(E)

S-17.20: The Act provides separate liability election for taxpayer who at time of election was no longer married to, was legally separated, or living apart for at least 12 months.