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To amend the Internal Revenue Code of 1986 to ensure that the Internal Revenue Service responds promptly to Taxpayer Advocate Directives, and for other purposes.

USA115th CongressHR-5342| House 
| Updated: 3/20/2018
Darin LaHood

Darin LaHood

Republican Representative

Illinois

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Improving Assistance for Taxpayers Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.
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Timeline
Mar 20, 2018
Introduced in House
Mar 20, 2018
Referred to the House Committee on Ways and Means.
  • March 20, 2018
    Introduced in House


  • March 20, 2018
    Referred to the House Committee on Ways and Means.

Taxation

Related Bills

  • HR 115-7227: Taxpayer First Act of 2018
  • HR 115-5444: To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.
  • HR 115-88: Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
Congressional oversightTax administration and collection, taxpayers

To amend the Internal Revenue Code of 1986 to ensure that the Internal Revenue Service responds promptly to Taxpayer Advocate Directives, and for other purposes.

USA115th CongressHR-5342| House 
| Updated: 3/20/2018
Improving Assistance for Taxpayers Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Mar 20, 2018
Introduced in House
Mar 20, 2018
Referred to the House Committee on Ways and Means.
  • March 20, 2018
    Introduced in House


  • March 20, 2018
    Referred to the House Committee on Ways and Means.
Darin LaHood

Darin LaHood

Republican Representative

Illinois

Ways and Means Committee

Taxation

Related Bills

  • HR 115-7227: Taxpayer First Act of 2018
  • HR 115-5444: To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.
  • HR 115-88: Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Congressional oversightTax administration and collection, taxpayers