Chapter 80, Subchapter A, Section 7803, Subsection (d) · 26 U.S.C. Chapter 80

Contents

(d)

(1)The Treasury Inspector General for Tax Administration shall include in one of the semiannual reports under section 405 of title 5, United States Code—

(A)an evaluation of the compliance of the Internal Revenue Service with—

(i)restrictions under section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998 on the use of enforcement statistics to evaluate Internal Revenue Service employees;

(ii)restrictions under section 7521 on directly contacting taxpayers who have indicated that they prefer their representatives be contacted;

(iii)required procedures under section 6320 upon the filing of a notice of a lien;

(iv)required procedures under subchapter D of chapter 64 for seizure of property for collection of taxes, including required procedures under section 6330 regarding levies; and

(v)restrictions under section 3707 of the Internal Revenue Service Restructuring and Reform Act of 1998 on designation of taxpayers;

(B)a review and a certification of whether or not the Secretary is complying with the requirements of section 6103(e)(8) to disclose information to an individual filing a joint return on collection activity involving the other individual filing the return;

(C)information regarding extensions of the statute of limitations for assessment and collection of tax under section 6501 and the provision of notice to taxpayers regarding requests for such extension;

(D)an evaluation of the adequacy and security of the technology of the Internal Revenue Service;

(E)any termination or mitigation under section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998;

(F)information regarding improper denial of requests for information from the Internal Revenue Service identified under paragraph (3)(A); and

(G)information regarding any administrative or civil actions with respect to violations of the fair debt collection provisions of section 6304, including—

(i)a summary of such actions initiated since the date of the last report; and

(ii)a summary of any judgments or awards granted as a result of such actions.

(2)

(A)The Treasury Inspector General for Tax Administration shall include in each semiannual report under section 405 of title 5, United States Code—

(i)the number of taxpayer complaints during the reporting period;

(ii)the number of employee misconduct and taxpayer abuse allegations received by the Internal Revenue Service or the Inspector General during the period from taxpayers, Internal Revenue Service employees, and other sources;

(iii)a summary of the status of such complaints and allegations; and

(iv)a summary of the disposition of such complaints and allegations, including the outcome of any Department of Justice action and any monies paid as a settlement of such complaints and allegations.

(B)Clauses (iii) and (iv) of subparagraph (A) shall only apply to complaints and allegations of serious employee misconduct.

(3)The Treasury Inspector General for Tax Administration shall—

(A)conduct periodic audits of a statistically valid sample of the total number of determinations made by the Internal Revenue Service to deny written requests to disclose information to taxpayers on the basis of section 6103 of this title or section 552(b)(7) of title 5, United States Code;

(B)establish and maintain a toll-free telephone number for taxpayers to use to confidentially register complaints of misconduct by Internal Revenue Service employees and incorporate the telephone number in the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No. 1); and

(C)not later than December 31, 2010, submit a written report to Congress on the implementation of section 6103(k)(10).

United States Government work; public domain under 17 U.S.C. § 105.

Defined terms · 27

Show every defined term

amount loaned
means the amount received by the borrower.
applicable period
means the period—
below-market loan
means any loan if—
continuing care contract
means a written contract between an individual and a qualified continuing care facility under which— The Secretary shall issue guidance which limits such term to contracts which provide only facilities, care, and services described in this paragraph.
deferred payment obligation
includes any market discount bond, short-term obligation, United States savings bond, annuity, or similar obligation.
demand loan
means any loan which is payable in full at any time on the demand of the lender.
expanded affiliated group
means an affiliated group as defined in section 1504(a) but without regard to section 1504(b)(3), except that section 1504(a) shall be applied by substituting “more than 50 percent” for “at least 80 percent” each place it appears.
expatriated entity
means—
fishing rights-related activity
means, with respect to an Indian tribe, any activity directly related to harvesting, processing, or transporting fish harvested in the exercise of a recognized fishing right of such tribe or to selling such fish but only if substantially all of such harvesting was performed by members of such tribe.
foreign related person
means, with respect to any expatriated entity, a foreign person which—
forgone interest
means, with respect to any period during which the loan is outstanding, the excess of—
gift loan
means any below-market loan where the forgoing of interest is in the nature of a gift.
Indian tribe
means any Indian tribe, band, nation, or other organized group or community which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians.
information technology
has the meaning given such term by section 11101 of title 40, United States Code.
inversion gain
means the income or gain recognized by reason of the transfer during the applicable period of stock or other properties by an expatriated entity, and any income received or accrued during the applicable period by reason of a license of any property by an expatriated entity— Subparagraph (B) shall not apply to property described in section 1221(a)(1) in the hands of the expatriated entity.
National Taxpayer Advocate
includes any designee of the National Taxpayer Advocate.
net investment income
has the meaning given such term by section 163(d)(4).
net proceeds
has the meaning given such term by section 150(a)(3).
pre-inversion year
means any taxable year if—
qualified continuing care facility
means 1 or more facilities—
qualified Indian entity
means, with respect to an Indian tribe, any entity if— For purposes of clause (iii), equity interests owned by a member (or the spouse of a member) of a qualified Indian tribe shall be treated as owned by the tribe.
qualified Indian lands
means land which is held in trust by the United States for the benefit of an Indian tribe.
recognized fishing rights
means, with respect to an Indian tribe, fishing rights secured as of March 17, 1988, by a treaty between such tribe and the United States or by an Executive order or an Act of Congress.
specified taxpayer
means—
term loan
means any loan which is not a demand loan.
testing period
means, with respect to an issue, each calendar year which begins more than 2 years after the date of issuance of the issue (or, in the case of a refunding obligation, the date of issuance of the original issue).
tribal economic development bond
means any bond issued by an Indian tribal government—