Promise & Pitfalls of the Disclosure Provisions in TBOR 2000.

Autor: Dobrovir, William A., Sullivan, Martin A.
Zdroj: Tax Notes; 05/15/2000, Vol. 87 Issue 7, p989, 6p
Abstrakt: Discusses the advantages and disadvantages of the disclosure provisions in the Taxpayer Bill of Rights 2000 (TBOR) used to secure release of United States Internal Revenue Service (IRS) working law through the Freedom of Information Act. Problem of section 201 of the TBOR 2000; Practical effect of section 201; Solution to the problem of section 201; Abuse of section 6103 by the IRS; How to improve section 202.
Databáze: Supplemental Index