Sponsor introductory remarks on measure. (CR H4948-4949)
Congressional Research Service
Official summary
Version 00 · Introduced in House · Nov 6, 1997
Taxpayer Bill of Rights III - Amends the Internal Revenue Code to, among other things: (1) place the burden of proof, with respect to any factual issue relevant to ascertaining tax liability, on the Secretary of the Treasury; (2) require the Internal Revenue Service (IRS), upon the request of a taxpayer, to provide a taxpayer with a written transcript of any oral advice; (3) direct the Secretary to establish an office within the IRS to receive taxpayer suggestions and complaints; (4) direct the Secretary to establish a mediation service within the IRS; (5) prohibit the use of random audits and investigation quotas; and (6) in a court proceeding, make IRS employees personally liable under specified circumstances.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
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