110 STAT. 1452 PUBLIC LAW 104-168-^ULY 30, 1996 Public Law 104-168 104th Congress An Act July 30, 1996 To amend the Internal Revenue Code of 1986 to provide for increased taxpayer [H.R. 2337] protections. Be it enacted by the Senate and House of Representatives of Taxpayer Bill of the United States of America in Congress assembled, Rights 2. ^ SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; TABLE OF CON- TENTS. 26 USC lnote. (a) SHORT TITLE.—T his Act may be cited as the "Taxpayer Bill of Rights 2". (b) AMENDMENT OF 1986 CODE.— Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TABLE OF CONTENTS.— Sec. 1. Short title; amendment of 1986 Code; table of contents. TITLE I—TAXPAYER ADVOCATE Sec. 101. Establishment of position of Taxpayer Advocate within Internal Revenue Service. Sec. 102. Expansion of authority to issue Taxpayer Assistance Orders. TITLE II—MODIFICATIONS TO INSTALLMENT AGREEMENT PROVISIONS Sec. 201. Notification of reasons for termination of installment agreements. Sec. 202. Administrative review of termination of installment agreement. TITLE III—ABATEMENT OF INTEREST AND PENALTIES Sec. 301. Expansion of authority to abate interest. Sec. 302. Review of IRS failure to abate interest. Sec. 303. Extension of interest-free period for payment of tax after notice and demand. Sec. 304. Abatement of penalty for failure to make required deposits of pajn'oU taxes in certain cases. TITLE rV-^OINT RETURNS Sec. 401. Studies of joint return-related issues. Sec. 402. Joint return may be made after separate returns without full payment of tax. Sec. 403. Disclosure of collection activities. TITLE V—COLLECTION ACTIVITIES Sec. 501. Modifications to lien and levy provisions. Sec. 502. Modifications to certain levy exemption amounts. Sec. 503. Offers-in-compromise. TITLE VI—INFORMATION RETURNS Sec. 601. Civil damages for fraudulent filing of information returns. Sec. 602. Requirement to conduct reasonable investigations of information returns.
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