The Taxpayer Bill of Rights 2 gives taxpayers additional procedural rights in an attempt to remedy prior perceived abuses by the IRS. Some of the most important provisions in the bill are the following: (1) the creation of a new Taxpayer Advocate to help expeditiously resolve problems with the IRS; (2) the requirement that the IRS disclose collection information to divorced spouses regarding joint liabilities; and (3) liberalization of review procedures for offers to compromise tax liabilities where the liability does not exceed $50,000. The Taxpayer Bill of Rights 2 also contains one other provision that will affect all taxpayers: a taxpayer can now establish that a return was timely filed if it was transmitted on the last day of filing using a private delivery service (e.g. Federal Express). Prior to the bill, timely mailing could only be established through the U.S. Postal Service.
