@article{,
      note = {Distributed to some depository libraries in microfiche.},
      url = {http://library.usi.edu/record/228177},
      title = {Recommendations of the National Commission on  Restructuring the IRS on executive branch governance and  congressional oversight of the IRS : hearing before the  Committee on Ways and Means, House of Representatives, One  Hundred Fifth Congress, first session, September 16 and 17,  1997.},
      publisher = {U.S. G.P.O. :},
      number = {Serial 105-81 (United States. Congress. House. Committee  on Ways and Means)},
      recid = {228177},
      pages = {iv, 319 p. ;},
      address = {Washington :},
      year = {1999},
}