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AICPA supports Taxpayer Bill of Rights but recommends alterations.

The American Institute of CPAs voiced its support for HR 3838, the Taxpayer Bill of Rights Act of 1991, in a letter to Congressman J. J. Pickle (D-Tex.). Pickle is the chairman of the House Subcommittee on Oversight of the Ways and Means Committee. However, the Institute also recommended that several important alterations be made to enhance taxpayer protection under the bill.

Among the most important areas addressed by the Institute were the ability of the Internal Revenue Service to, in effect, extend the statute of limitations unilaterally through the use of "designated summonses" and "eleventh hour" examinations when the statute of limitations is about to expire.

The letter, signed by Leonard Podolin, chairman of the Institute's tax executive committee, also recommended provisions to eliminate preconference meetings between appeals officers and examining agents. Ending the IRS's solicitation of confidential client information from professionals providing tax planning and preparation services also was endorsed.

"These additions would truly add to taxpayers' rights," Podolin said.

The AICPA also was concerned the IRS taxpayer advocate position created by the bill could be subject to political pressures if the advocate is appointed by the president and confirmed by the Senate. To avoid this, the Institute is recommending the present ombudsman position should remain in place. The AICPA also cautioned against removing the Problem Resolution Offices from the district directors' jurisdiction.
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Title Annotation:American Institute of Certified Public Accountants
Publication:Journal of Accountancy
Article Type:Brief Article
Date:Apr 1, 1992
Words:225
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