Internal Revenue Service Restructuring and Reform Act of 1998

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The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.

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AI-generated illustration of Internal Revenue Service Restructuring and Reform Act of 1998

This AI-generated illustration was produced by black-forest-labs/FLUX.2-dev (1024x1024) from a prompt written by openai/gpt-oss-120b from the entity's label + description.

Prompt

Generate an image of the Internal Revenue Service Restructuring and Reform Act of 1998 (The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.)

All labels observed (3)

How this entity was disambiguated

Statements (47)

Predicate Object
instanceOf United States federal statute ⓘ
tax administration reform law ⓘ
abbreviation RRA 1998 ⓘ
linked to: RRA 98

RRA 98 ⓘ
affectedAgency United States Department of the Treasury ⓘ
amended Internal Revenue Code of 1986 ⓘ
containsProvision Taxpayer Bill of Rights 3 ⓘ
country United States ⓘ
createdBody Internal Revenue Service Oversight Board ⓘ
Treasury Inspector General for Tax Administration ⓘ
dateSigned 1998-07-22 ⓘ
enactedBy 105th United States Congress ⓘ
enhancedOversightBy Congress ⓘ
United States Department of the Treasury ⓘ
expanded innocent spouse relief ⓘ
offers in compromise authority ⓘ
taxpayer rights in IRS collection activities ⓘ
focusOfReorganization customer-based operating divisions ⓘ
improved taxpayer service ⓘ
hasLongTermImpactOn protections available to U.S. taxpayers in dealings with the IRS ⓘ
structure of the Internal Revenue Service ⓘ
introducedInChamber United States House of Representatives ⓘ
introducedProcedure collection due process hearings ⓘ
notice and hearing requirements before certain levies ⓘ
jurisdiction federal tax administration ⓘ
limited IRS use of liens in certain circumstances ⓘ
IRS use of seizures and levies ⓘ
policyArea government oversight ⓘ
taxation ⓘ
taxpayer rights ⓘ
primarySubject Internal Revenue Service ⓘ
United States federal tax administration ⓘ
prohibited use of enforcement statistics to evaluate IRS employees ⓘ
publicLawNumber Public Law 105-206 ⓘ
purpose increase oversight and accountability of tax administration ⓘ
restructure the Internal Revenue Service ⓘ
strengthen taxpayer rights ⓘ
reorganizedAgency Internal Revenue Service ⓘ
required improved IRS employee training ⓘ
performance measures emphasizing taxpayer service ⓘ
shortName IRS Restructuring and Reform Act of 1998 ⓘ
signedBy Bill Clinton ⓘ
signingPresident Bill Clinton ⓘ
statutesAtLargeCitation 112 Stat. 685 ⓘ
strengthened Taxpayer Advocate Service ⓘ
title An Act to amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes ⓘ
yearEnacted 1998 ⓘ

How these facts were elicited

Referenced by (14)

Full triples — surface form annotated when it differs from this entity's canonical label.

Treasury Inspector General for Tax Administration → legalBasis → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
Commissioner of Internal Revenue → associatedWith → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
TIGTA → createdBy → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
Internal Revenue Service Restructuring and Reform Act of 1998 → shortName → IRS Restructuring and Reform Act of 1998 ⓘ
linked to: Internal Revenue Service Restructuring and Reform Act of 1998
Taxpayer Advocate Service → subjectOf → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
RRA 98 → fullName → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
RRA 98 → shortName → IRS Restructuring and Reform Act of 1998 ⓘ
linked to: Internal Revenue Service Restructuring and Reform Act of 1998
RRA 98 → alsoKnownAs → IRS Reform Act of 1998 ⓘ
linked to: Internal Revenue Service Restructuring and Reform Act of 1998
Internal Revenue Service Oversight Board → legalBasis → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
Internal Revenue Service Oversight Board → createdBy → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
Taxpayer Bill of Rights 3 → relatedTo → IRS Restructuring and Reform Act of 1998 ⓘ
linked to: Internal Revenue Service Restructuring and Reform Act of 1998
Annual Report to Congress (Taxpayer Advocate Service) → legallyMandatedBy → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
subject linked to: Annual Report to Congress
Public Law 105-206 → hasOfficialName → Internal Revenue Service Restructuring and Reform Act of 1998 ⓘ
Public Law 105-206 → shortName → IRS Restructuring and Reform Act of 1998 ⓘ
linked to: Internal Revenue Service Restructuring and Reform Act of 1998