@article{,
      note = {"Serial no. 115-OS07."},
      url = {http://library.usi.edu/record/1377180},
      title = {Reforming how the IRS resolves taxpayer disputes : hearing  before the Subcommittee on Oversight of the Committee on  Ways and Means, U.S. House of Representatives, One Hundred  Fifteenth Congress, first session, September 13, 2017.},
      number = {Serial no. 115-OS07 (United States. Congress. House.  Committee on Ways and Means)},
      recid = {1377180},
      pages = {iii, 97 pages ;},
}