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Small Business Taxpayer Bill of Rights Act of 2023

USA118th CongressHR-2681| House 
| Updated: 4/18/2023
David Kustoff

David Kustoff

Republican Representative

Tennessee

Ways and Means Committee, Oversight and Government Reform Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Small Business Taxpayer Bill of Rights Act of 2023 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.
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Timeline

Bill from Previous Congress

HR 117-7033
Small Business Taxpayer Bill of Rights Act of 2022
Apr 18, 2023

Latest Companion Bill Action

S 118-1177
Introduced in Senate
Apr 18, 2023
Introduced in House
Apr 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  • Bill from Previous Congress

    HR 117-7033
    Small Business Taxpayer Bill of Rights Act of 2022


  • April 18, 2023

    Latest Companion Bill Action

    S 118-1177
    Introduced in Senate


  • April 18, 2023
    Introduced in House


  • April 18, 2023
    Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Taxation

Related Bills

  • S 118-1177: Small Business Taxpayer Bill of Rights Act of 2023
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 2023

USA118th CongressHR-2681| House 
| Updated: 4/18/2023
Small Business Taxpayer Bill of Rights Act of 2023 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.
View Full Text

Suggested Questions

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

Timeline

Bill from Previous Congress

HR 117-7033
Small Business Taxpayer Bill of Rights Act of 2022
Apr 18, 2023

Latest Companion Bill Action

S 118-1177
Introduced in Senate
Apr 18, 2023
Introduced in House
Apr 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  • Bill from Previous Congress

    HR 117-7033
    Small Business Taxpayer Bill of Rights Act of 2022


  • April 18, 2023

    Latest Companion Bill Action

    S 118-1177
    Introduced in Senate


  • April 18, 2023
    Introduced in House


  • April 18, 2023
    Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
David Kustoff

David Kustoff

Republican Representative

Tennessee

Ways and Means Committee, Oversight and Government Reform Committee

Taxation

Related Bills

  • S 118-1177: Small Business Taxpayer Bill of Rights Act of 2023
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
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