Rural IRS Accountability Act This bill changes the time period for sending notices of delinquency to taxpayers from annually to quarterly. It also revises the period for bringing civil actions for unauthorized tax collection practices. The bill provides that tax payments made through the Electronic Federal Tax Payment System of the Department of the Treasury that are required to be made within a prescribed period or on or before a prescribed date shall be treated as made on the last day of either such prescribed period or on such prescribed date, thus making the mailbox rule (also known as the posting rule) applicable to such payments. Such rule provides that payments are considered made on the date they are postmarked. The bill also requires the Government Accountability Office to study and report on tax filing efforts in rural areas.