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Improving Assistance for Taxpayers Act

USA116th CongressHR-1825| House 
| Updated: 3/18/2019
Darin LaHood

Darin LaHood

Republican Representative

Illinois

Cosponsors (1)
Thomas R. Suozzi (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Improving Assistance for Taxpayers Act This bill requires 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 90 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 90 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 18, 2019
Introduced in House
Mar 18, 2019
Referred to the House Committee on Ways and Means.
  • March 18, 2019
    Introduced in House


  • March 18, 2019
    Referred to the House Committee on Ways and Means.

Taxation

Related Bills

  • HR 116-3151: Taxpayer First Act
  • S 116-928: Taxpayer First Act of 2019
  • HR 116-1957: Great American Outdoors Act
Congressional oversightTax administration and collection, taxpayers

Improving Assistance for Taxpayers Act

USA116th CongressHR-1825| House 
| Updated: 3/18/2019
Improving Assistance for Taxpayers Act This bill requires 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 90 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 90 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

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Timeline
Mar 18, 2019
Introduced in House
Mar 18, 2019
Referred to the House Committee on Ways and Means.
  • March 18, 2019
    Introduced in House


  • March 18, 2019
    Referred to the House Committee on Ways and Means.
Darin LaHood

Darin LaHood

Republican Representative

Illinois

Cosponsors (1)
Thomas R. Suozzi (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • HR 116-3151: Taxpayer First Act
  • S 116-928: Taxpayer First Act of 2019
  • HR 116-1957: Great American Outdoors Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Congressional oversightTax administration and collection, taxpayers