Publisher's Synopsis
Excerpt from Description of H. R. 2528 (Improved Penalty Administration and Compliance Tax Act of 1989): Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on June 6, 1989
The Subcommittee on Oversight of the House Committee on Ways and Means has scheduled a hearing on June 6, 1989, on h.r. 2528 (introduced by Subcommittee Chairman Pickle and Messrs. Schulze, Anthony, Flippo, Dorgan of North Dakota, Ford of Tennessee, and Shaw on June 1, h.r. 2528 (improved Penalty Administration and Compliance Tax Act of would revise several major groups of civil penalties in the Internal Revenue Code: (a) information reporting penalties; (8) accuracy penalties; (c) preparer, promoter, and protester penalties; and (d) delinquency penalties.
This document,2 prepared by the staff of the Joint Committee on Taxation, provides a description of the bill, including present law, provisions of the bill, and effective dates.
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