IRS Fair Appeals Saving Taxpayers Act or the IRS FAST Act This bill requires the Internal Revenue Service (IRS) to provide taxpayers with access to nonprivileged portions of the case file regarding disputed issues at least 10 days before a conference with the IRS Office of Appeals. A taxpayer may elect to change the deadline to the date of the conference rather than 10 days before the conference.
Judicial review and appealsTax administration and collection, taxpayers
To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.
USA115th CongressHR-5386| House
| Updated: 3/22/2018
IRS Fair Appeals Saving Taxpayers Act or the IRS FAST Act This bill requires the Internal Revenue Service (IRS) to provide taxpayers with access to nonprivileged portions of the case file regarding disputed issues at least 10 days before a conference with the IRS Office of Appeals. A taxpayer may elect to change the deadline to the date of the conference rather than 10 days before the conference.