Recommendations of the National Commission on Restructuring the IRS on Executive Branch Governance and Congressional Oversight of the IRS: Hearing Before the Committee on Ways and Means, House of Representatives, One Hundred Fifth Congress, First Session, September 16 and 17, 1997, Volume 4

Front Cover

From inside the book

Selected pages

Other editions - View all

Common terms and phrases

Popular passages

Page 228 - certified public accountants The Institute's members advise clients on Federal, state, and international tax matters and prepare income and other tax returns for millions of Americans. They provide services to individuals, not-for-profit organizations, small and medium-size businesses, as well as America's largest businesses. It is from this base of experience that the AICPA offers its comments.
Page 268 - share responsibility with the Treasury for the "administration, management, conduct, direction and supervision of the execution and application of the Internal Revenue laws or related statutes and tax conventions to which the United States is a party." Exceptions to this general grant of authority are (i) the making of tax policy, (ii) "specific law enforcement activities
Page 210 - be to oversee the Internal Revenue Service in the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws, related statutes, and tax conventions to which the United States is a
Page 53 - or authority with respect to the development and formulation of Federal tax policy relating to existing or proposed Internal Revenue laws or specific law enforcement activities of the Internal Revenue Service, including compliance activities such as criminal investigations, examinations and collection activities.
Page 235 - would like to thank the Committee for giving us the opportunity to express our views on the recommendations of the National Commission on Restructuring the Internal Revenue Service with
Page 232 - would like to thank the Committee for giving us the opportunity to express our views on the recommendations of the National Commission on Restructuring the IRS
Page 280 - thank the Committee and its staff for allowing me to give you my views on IRS management issues. We all want to make the tax system work better A good system poorly administered will not work properly. A poor system well administered will succeed. Heretofore we
Page 183 - and Means on the overall state of the Federal tax system, together with recommendations with respect to possible simplification proposals and other matters relating to the administration of the Federal tax system;
Page 318 - filling of the position by a career appointee is necessary to ensure impartiality, or the public's confidence in the impartiality, of the government.
Page 262 - Senate Washington, DC 20510 The Honorable Dan Burton Chairman Committee on Government Reform and Oversight House of Representatives Washington, DC

Bibliographic information