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S 1308 105th Congress Senate Taxation Advice and consent of the Senate Civil Rights and Liberties, Minority Issues Congress Congressional reporting requirements Department of the Treasury Dismissal of employees Electronic mail systems Executive reorganization Facsimile transmission Federal employees Government Operations and Politics Government paperwork Government publicity Income tax Labor and Employment Law Legal fees Ombudsman Personal income tax

Taxpayer Protection Act of 1997

Introduced: October 22, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 22, 1997
Read twice and referred to the Committee on Finance.
Oct 22, 1997
Sponsor introductory remarks on measure. (CR S10956-10957)
Oct 22, 1997
Introduced in Senate
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 Plain-English summary Congressional Research Service

Taxpayer Protection Act of 1997 - Amends the Internal Revenue Code to revise provisions concerning of the Office of the Taxpayer Advocate. Places such office under the direction of the National Taxpayer Advocate, who shall be appointed by the President. (Currently, the Office is under the direction of the Taxpayer Advocate, who is appointed by the Commissioner of Internal Revenue.)

Revises provisions concerning reporting and responsibilities of the Office, including directing the National Taxpayer Advocate to appoint local taxpayer advocates who shall report directly to the National Taxpayer Advocate.

Requires each local taxpayer advocate office to maintain separate phone, facsimile, and other communication access, and a separate post office address from its IRS district office or service center.

Revises provisions concerning the authority to issue taxpayer assistance orders.

What's happening now October 22, 1997

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Oct 28, 1997
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APA
U.S. Congress. (2026). S. 1308: Taxpayer Protection Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-S-1308/
MLA
"S. 1308: Taxpayer Protection Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1308/.
Bluebook (legal)
S. 1308, 105th Cong. (2026), https://openamerica.io/bill/105-S-1308/.
Markdown link
[S. 1308: Taxpayer Protection Act of 1997](https://openamerica.io/bill/105-S-1308/)
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