Recommendations (1968 - 1995)

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  • Recommendation number: 75-6
  • Adopted on: December 12, 1975
  • Taxation

(a) Notices Mailed to Delinquent Taxpayers. The Internal Revenue Service should revise its methods of notifying taxpayers of the application of forcible collection powers to collect delinquent accounts.

(1) The Service should experiment with sending its Final Notice Before Seizure by certified mail, return receipt requested, before forcible collection action is initiated.

...

(a) Analysis of Effectiveness of Civil Penalties. The Internal Revenue Service should annually compile and publish, for each taxpayer class and by year of tax returns, statistical data, together with analytic discussions, pertaining to the assessment and collection of civil penalties for underpayment of tax due to each of the different types of conduct now or hereafter provided as the basis for such penalties....

  • Recommendation number: 75-8
  • Adopted on: December 12, 1975
  • Tags: Confidentiality

(a) Purpose and Scope of Application of Recommendations. (1) Under existing law, tax returns are disclosed by the Internal Revenue Service for many purposes to many governmental agencies outside the Internal Revenue Service. The purpose of these recommendations is substantially to narrow the authority of the Service to disclose to other governmental agencies tax returns pertaining to the tax liability of...

(a) Separate Accounting for Taxpayer Service Functions. The Internal Revenue Service should, on a basis consistent from year to year, compile data on all personnel and funds allocated to and utilized in the performance of functions by its Taxpayer Service Division. Such data should be broken down, perhaps on the basis of statistical sampling, for each of the major types of taxpayer service provided, with attention...

  • Recommendation number: 75-10
  • Adopted on: December 12, 1975
  • Taxation

(a) Information on the Summons. The Internal Revenue Service should revise its Summons form (Form 2039) to delete extraneous language and references to particular statutes, regulations, or fact situations, and to include, preferably on its face, and in a prominent position and type style:

(1) A brief and specific description of administrative procedures available to the summoned party for...

  • Adopted on: June 6, 1975

In pursuance of its continuing concern with the effective management of collegial regulatory agencies,[1] the Conference approves the following statement.

(a) In multimember regulatory agencies, the division of collegial responsibilities makes agency management unusually complex. The working relationships in a collegial setting involving chairmen, members, and top staff are unique in a number of respects. They are foreign to...

The present recommendation implements, and somewhat expands, the statement of principle adopted by the Conference in June 1973 with respect to the American Bar Association’s Resolution No. 10 concerning proposed amendments to the Administrative Procedure Act. It speaks only to the issue of subpena authority in formal proceedings under the Administrative Procedure Act, and does not reflect any judgment as to the...

The provision of assistance by the Government has a major impact upon the general public, as well as upon those who seek aid and those who particularly benefit from it. As with other governmental activity of similar importance, in dispensing assistance agencies should not be free to act completely within their own discretion, ad hoc, unguided by standards and insulated from the complaints of those who dispute the...

Although largely unknown to lawyers outside the West, the Department of the Interior’s disposition of mining claims on public lands is a significant field of Federal administrative activity and an important element in planning rational use of the public lands.

The procedures for establishing or “locating” mining claims are set out by the General Mining Law of 1872, which has not been...

With increasing frequency, rules of general applicability adopted by agencies informally pursuant to 5 U.S.C. § 553 are being reviewed by the courts directly, before they are applied to particular persons in adjudicative proceedings. Such review may be by courts of appeals under statutes, mostly older statutes, providing generally for judicial review of orders of specific agencies, or under recent statutes...

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