BILLS-104hr2337pcs.pdf

1986 6672 annual 5-year December 31, 1996 years 1995 4958 1211 the year 1314 September 14, 1995 APRIL 17, 1996 6 months 21 calendar days 1003 10 days 1996 the fiscal year ending 15 1997 later than 6 months 6 years the 1st quarter November 17, 1988 the later June 30, 1996 17 AGES 7608(c)(4 60th day at least 60 days April 16, 1996 6 1996 5 YEARS 60 days 1988 1-year 2 years the preceding calendar year later than December 31 June 30 the date 90 days 5 year beginning after 1997 a taxable year 1 year 3-year 20 AGES 1002

SESSION H. R. 2337

the United States United States the United States of America GENERAL.—Any Treas- the United States Postal Service

SEC Treasury Senate the Internal Revenue Service IRS the House of Representatives Internal Revenue Internal Revenue Service the Taxpayer Advocate Internal the Committee on Finance CONGRESS Ways and Means of House of Representatives Treasury Department the Internal Revenue Code GENERAL.—If 1313 FIRST-TIME DEPOSITORS Committee on Finance UNITED STATES ES- MENTS SISTANT TIALLY Committee the ‘Office of the Taxpayer Advocate’ Cross the ‘Taxpayer Advocate’ AWARD OF LITIGATION TREASURY DEPARTMENT REGULATIONS PCS Committee Ways and Means of the House of Representa- UNITED STATES.—Para- House of Representa- RORS Internal Reve- nue Service the Office of Management the Office of Chief the Department of the Treas- Ways and Means the Tax Court VOLUNTEER BOARD the Committee on Ways and Means of 12 TITLE XIII the Office of Taxpayer Advocate MISCONDUCT OF IRS EMPLOYEES the Anti-Drug

ROBIN H. CARLE ting ETC.—Paragraph Subparagraph

taxpayer advocate returns penalty failure advocate exempt organizations tax sec failure sec disclosure taxpayer penalty amendment code modifications excise collect unauthorized