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美国１９９８年国内税务署重建和改革法案（ＴＨＥ ＩＲＳＲＥＳＴＲＵＣＴＵＲＩＮＧ ＡＮＤ ＲＥＦＯＲＭＡＣＴ ｏｆ １９９８，以下简称ＲＲＡ９８法案）增加了国内收入法典第７４９１节（Ｒｅｖｅｎｕｅ Ｃｏｄｅ Ｓｅｃｔｉｏｎ ７４９１），旨在确定在涉税事务的法庭
The 1998 Revenue Code Reform and Reform Act (THE IRSRESTRUCTURING AND REFORMACT OF 1998) has added the Revenue Code Section 7491 to the Domestic Revenue Code, which seeks to determine whether a tax-related court