# Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996
> **IRS** · Final regulations. · Published 1997-07-22 · Effective 1997-07-22 · 62 FR 39115
## Document
- **Document number:** 97-19052
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 39115
- **CFR reference:** 26 CFR 1
- **Publication date:** 1997-07-22
- **Effective date:** 1997-07-22
- **Treasury docket:** TD 8725
## Abstract

This document contains final regulations relating to joint returns, property exempt from levy, interest, penalties, offers in compromise, and the awarding of costs and certain fees. The regulations reflect changes to the law made by the Taxpayer Bill of Rights 2 and a conforming amendment made by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. The regulations affect taxpayers with respect to filing of returns, interest, penalties, court costs, and payment, deposit, and collection of taxes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/07/22/97-19052/miscellaneous-sections-affected-by-the-taxpayer-bill-of-rights-2-and-the-personal-responsibility-and)
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