Small Business Taxpayer Bill of Rights Act of 2021 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
Accounting and auditingAdministrative remediesAlternative dispute resolution, mediation, arbitrationCivil actions and liabilityDepartment of the TreasuryEconomic performance and conditionsGovernment employee pay, benefits, personnel managementGovernment ethics and transparency, public corruptionGovernment studies and investigationsHousing finance and home ownershipIncome tax deductionsInflation and pricesInternal Revenue Service (IRS)Legal fees and court costsSmall businessTax administration and collection, taxpayersTax-exempt organizationsUser charges and fees
Small Business Taxpayer Bill of Rights Act of 2021
USA117th CongressS-1656| Senate
| Updated: 5/17/2021
Small Business Taxpayer Bill of Rights Act of 2021 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
Accounting and auditingAdministrative remediesAlternative dispute resolution, mediation, arbitrationCivil actions and liabilityDepartment of the TreasuryEconomic performance and conditionsGovernment employee pay, benefits, personnel managementGovernment ethics and transparency, public corruptionGovernment studies and investigationsHousing finance and home ownershipIncome tax deductionsInflation and pricesInternal Revenue Service (IRS)Legal fees and court costsSmall businessTax administration and collection, taxpayersTax-exempt organizationsUser charges and fees