JOINT 

Provision Effective 2016 2017 2018 2019 2020 2021 2022 2023 2024 

1. GAO to study IRS exercise of its authority to

compromise tax matters.................................................. DOE

2. GAO study concerning opportunity for hearing by the

IRS Office of Appeals.................................................... DOE

3. GAO study/TIGTA investigation concerning

whistleblower awards..................................................... DOE

4. Extend time limit for contesting IRS levy...................... [1]5. Individuals held harmless on improper levy on

retirement plans.............................................................. [2] ---

6. Electronic record retention............................................. DOE7. Return preparation programs for low-income

taxpayers......................................................................... DOE

8. Limit redisclosures and uses of consent-based

disclosures of tax return information.............................. dma DOE

9. Equitable relief from joint liability clarified.................. rfrpoofa DOE

10. Mandatory e-filing by exempt organizations.................. generally tyba DOE11. Sense of the Senate to revise Hatch Act to designate

all IRS, Treasury, and Chief Counsel employees whohandle exempt organization matters as “furtherrestricted”....................................................................... DOE

 NET TOTAL .......................................................................................

Joint Committee on Taxation -------------------------------------- NOTE: Details may not add to totals due to rounding. The date of enactment is assumed to be July 1, 2016.Legend for "Effective" column: 

dma = disclosures made after rfrpoofa = requests for relief pending on or filed afterDOE = date of enactment tyba = taxable years beginning after

[1] Effective for levies made after the date of enactment; and levies made on or before the date of enactment provided that the two nine-month periods have not expired a

[2] Effective for levied amounts, and interest thereon, returned to individuals after December 31, 2016.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

ESTIMATED REVENUE EFFECTS OF THE CHAIRMAN'S MARK OF

Fiscal Years 2016 - 2026

[Millions of Dollars] 

THE "TAXPAYER PROTECTION ACT OF 2016,"

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON APRIL 20, 2016

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - -