I 

113TH CONGRESS 

1ST SESSION H. R. 2532 

To provide for the establishment of new procedures at the Internal Revenue 

Service, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 27, 2013 

Mr. ROSKAM introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To provide for the establishment of new procedures at the 

Internal Revenue Service, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Integrity Restoration 

5 Strategy Act of 2013’’ or as the ‘‘IRS Act of 2013’’. 

6 SEC. 2. DETERMINATIONS OF TAX-EXEMPT STATUS. 

7 If the Internal Revenue Service receives an applica8 tion for recognition of tax-exempt status for any organiza9 tion and the Internal Revenue Service responds to such 

10 application with a request for additional information— 


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1 (1) such request shall include a due date for 

2 providing such additional information which shall be 

3 expressed as a number of days (not less than 30 

4 days) from the date on which such request is sent, 

5 (2) if no response from the applicant is received 

6 by the Internal Revenue Service by such due date, 

7 the Internal Revenue Service shall conclude that the 

8 applicant has not taken the steps necessary to file 

9 for tax-exempt status, 

10 (3) if a response from the applicant is received 

11 by the Internal Revenue Service by such due date, 

12 the Internal Revenue Service shall have the same 

13 number of days to provide a written substantive re14 sponse to the applicant’s response as the number of 

15 days referred to in paragraph (1), and 

16 (4) if the Internal Revenue Service fails to pro17 vide such written substantive response before the 

18 deadline under paragraph (3), the applicant’s appli19 cation for tax-exempt status shall be deemed to have 

20 been approved unless the Internal Revenue Service 

21 demonstrates to a court of competent jurisdiction 

22 that the organization does not qualify for such sta23 tus. 


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1 SEC. 3. INTERNAL REVENUE SERVICE REQUIRED TO IM2 PLEMENT RECOMMENDATIONS RELATING TO 

3 THE USE OF INAPPROPRIATE CRITERIA IN 

4 THE REVIEW OF APPLICATIONS FOR TAX-EX5 EMPT STATUS. 

6 (a) IN GENERAL.—Not later than 1 year after the 

7 date of the enactment of this Act, the Commissioner of 

8 the Internal Revenue Service shall complete implementa9 tion of all of the recommendations set out in the report 

10 the Treasury Inspector General for Tax Administration ti11 tled ‘‘Inappropriate Criteria Were Used to Identify Tax12 Exempt Applications for Review’’. 

13 (b) REPORT TO CONGRESS.—Not later than 90 days 

14 after the 1-year period beginning on the date of the enact15 ment of this Act (or, if earlier, 90 days after the Commis16 sioner completes the implementation of the recommenda17 tions referred to in subsection (a)), the Treasury Inspector 

18 General for Tax Administration shall submit a report to 

19 Congress which includes— 

20 (1) the determination of such Inspector General 

21 as to whether all of the recommendations referred to 

22 in subsection (a) have been implemented, 

23 (2) a detailed description of such implementa24 tion, and 

25 (3) any recommendations of such Inspector 

26 General regarding further implementation. 


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1 SEC. 4. ESTABLISHMENT OF NEW PROCEDURES, ETC. 

2 (a) IN GENERAL.—The Commissioner of the Internal 

3 Revenue Service shall establish new procedures, account4 ability measures, and supervisory positions to ensure that 

5 proper supervision and oversight is provided to all depart6 ments of the Internal Revenue Service. 

7 (b) REPORT TO CONGRESS.—The Commissioner of 

8 the Internal Revenue Service shall provide quarterly re9 ports to Congress providing detailed descriptions of— 

10 (1) the procedures, measures, and positions de11 scribed in subsection (a) which have been established 

12 since May 13, 2013, and 

13 (2) the employment status of employees found 

14 responsible for targeting conservative groups. 

Æ 


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