Internal Revenue Service Restructuring and Reform Act of 1998

Internal Revenue Service Restructuring and Reform Act of 1998

Other short titles	Taxpayer Bill of Rights III
Acronyms (colloquial)	RRA 98
Enacted by	the 105th United States Congress
Citations
Public law	Pub. L. 105–206 (text) (PDF)
Statutes at Large	112 Stat. 685
Codification
Titles amended	26 U.S.C., the Internal Revenue Code of 1986
Legislative history
Introduced in the House of Representatives as H.R. 2676 by Rep. Bill Archer (R-TX) on October 21, 1997 Committee consideration by House Ways and Means Committee; House Oversight and Reform Committee; House Rules Committee; Senate Finance Committee

The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III (Pub. L. 105–206 (text) (PDF), 112 Stat. 685, enacted July 22, 1998), resulted from hearings held by the United States Congress in 1996 and 1997. The Act included numerous amendments to the Internal Revenue Code of 1986. The bill was passed in the Senate unanimously, and was seen as a major reform of the Internal Revenue Service.^[1]