![]() ![]() While those rights will ensure that you have a fair hearing, if you are still found to have unpaid taxes the IRS will take action to collect what is owed. In other words, the IRS could no longer take action to collect unpaid taxes without hearing the taxpayer's side of the story. The legislation required the IRS to more fully communicate with the public and grant taxpayers " due process" rights. The IRS Restructuring and Reform Act of 1998 was a landmark law that forced the IRS to change the way it treated taxpayers.
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