Taxpayer Fairness Act of 1998

Read twice and referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Mar 18, 1998

Taxpayer Fairness Act of 1998 - Amends the Internal Revenue Code to: (1) reduce from ten to six years the statute of limitations for collections after assessments; (2) extend from three to six years the statute of limitations for claiming refunds or credits; (3) require the listing of local Internal Revenue Service (IRS) phone numbers; (4) except a taxpayer from the failure-to-pay penalty, if there is an installment agreement in effect; (5) eliminate interest payments on overlapping periods of equivalent income tax overpayments and underpayments; (6) increase the overpayment rate for noncorporate taxpayers; (7) review rejections of offers-in-compromise; (8) revise procedures for reviewing the performance of IRS agents; (9) expand the alternative dispute resolution program; (10) require the IRS to accept an installment agreement in certain instances; and (11) require the IRS to accept offers-in-compromise if the IRS cannot locate a taxpayer's records.

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People & committees

Who introduced it

Sen. Graham, Bob [D-FL] · D–FL

Committees

Finance Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Mar 18, 1998
Read twice and referred to the Committee on Finance.
Mar 18, 1998
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Mar 18, 1998 Formatted Text PDF

Related bills identified by Congress.gov

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.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze S.1793 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss S.1793, 105th Congress: Taxpayer Fairness Act of 1998

Official record: https://www.congress.gov/bill/105th-congress/senate-bill/1793

Text version to examine: Introduced in Senate · 1998-03-18.

Official full text: https://www.congress.gov/105/bills/s1793/BILLS-105s1793is.htm

Imported record last updated by the source: 2025-08-21T16:12:39Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.1793 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine S.1793 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss S.1793, 105th Congress: Taxpayer Fairness Act of 1998

Official record: https://www.congress.gov/bill/105th-congress/senate-bill/1793

Text version to examine: Introduced in Senate · 1998-03-18.

Official full text: https://www.congress.gov/105/bills/s1793/BILLS-105s1793is.htm

Imported record last updated by the source: 2025-08-21T16:12:39Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1793 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.1793 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.1793, 105th Congress: Taxpayer Fairness Act of 1998

Official record: https://www.congress.gov/bill/105th-congress/senate-bill/1793

Text version to examine: Introduced in Senate · 1998-03-18.

Official full text: https://www.congress.gov/105/bills/s1793/BILLS-105s1793is.htm

Imported record last updated by the source: 2025-08-21T16:12:39Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1793 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.1793 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.1793, 105th Congress: Taxpayer Fairness Act of 1998

Official record: https://www.congress.gov/bill/105th-congress/senate-bill/1793

Text version to examine: Introduced in Senate · 1998-03-18.

Official full text: https://www.congress.gov/105/bills/s1793/BILLS-105s1793is.htm

Imported record last updated by the source: 2025-08-21T16:12:39Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1793 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.