Taxpayer Bill of Rights 2

Long title	To amend theInternal Revenue Code of 1986 to provide for increased taxpayer protections.
Enacted by	the104th United States Congress
Citations
Public law	Pub. L. 104–168 (text)(PDF)
Legislative history
Introduced in the House asH.R. 2337 byNancy Johnson (R–CT) on September 14, 1995 Committee consideration byUnited States House Committee on Ways and Means Signed into law by PresidentBill Clinton on July 30, 1996

TheTaxpayer Bill of Rights 2 (Pub. L. 104–168 (text)(PDF), 110 Stat. 1452, enactedJuly 30, 1996) is anAct of Congress. Among other things, it created theOffice of the Taxpayer Advocate.

TheOffice of the Taxpayer Advocate was run by the Taxpayer Advocate. The function of the advocate was to do the following:

• Assist taxpayers in resolving problems with the Internal Revenue Service
• Identify areas in which taxpayers have problems in dealings with the Internal Revenue Service
• To the extent possible, propose changes in the administrative practices of the Internal Revenue Service to mitigate problems identified under the clause above
• Identify potential legislative changes which may be appropriate to mitigate such problems.

The Taxpayer Advocate also had to do yearly reports no later than December 31 every year after 1995 which included identifying what the Advocate did to improve services.

• Taxpayer Bill of Rights
• Taxpayer Bill of Rights III

• Full text of the Act
• IRS Summary of the Act

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