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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5280 Introduced in Senate (IS)]

<DOC>

118th CONGRESS
  2d Session
                                S. 5280

   To improve services provided to taxpayers by the Internal Revenue 
                                Service.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                           September 25, 2024

Mr. Warner (for himself and Mr. Cassidy) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL

 
   To improve services provided to taxpayers by the Internal Revenue 
                                Service.

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

SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Improving IRS 
Customer Service Act''.
    (b) References to Secretary.--For purposes of this Act, the term 
``Secretary'' means the Secretary of the Treasury or the Secretary's 
delegate.

SEC. 2. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND 
              WAIT TIMES.

    (a) In General.--If, for any week beginning on or after the date 
which is 180 days after the date of enactment of this Act, there is a 
significant delay with respect to any applicable item or applicable 
phone number, the Secretary shall require the Internal Revenue Service 
to provide on its public website, during the following week, the 
following information:
            (1) Separately for each such applicable item, the average 
        date on which any such applicable items processed during the 
        preceding week were received by the Internal Revenue Service.
            (2) Separately with respect to each such applicable phone 
        number--
                    (A) the percentage of callers during such period 
                who were able to speak directly with an Internal 
                Revenue Service employee,
                    (B) the total number of callers described in 
                subparagraph (A), and
                    (C) with respect to each such phone number--
                            (i) the current estimated wait time to 
                        speak directly with an Internal Revenue Service 
                        employee,
                            (ii) the median wait time to speak directly 
                        with an Internal Revenue Service employee,
                            (iii) the time of day with the shortest 
                        wait time to speak directly with an Internal 
                        Revenue Service employee, and
                            (iv) whether such number employs callback 
                        service for any calls made by taxpayers to such 
                        number which are not answered, and the average 
                        time for such callbacks to be made.
    (b) Definitions.--For purposes of this section--
            (1) Applicable item.--The term ``applicable item'' means 
        each category of tax return, claim, statement, or other 
        document filed with the Internal Revenue Service.
            (2) Applicable phone number.--The term ``applicable phone 
        number'' means any toll-free phone number which is listed by 
        the Internal Revenue Service on any website, publication, form, 
        or instruction which is available to the public and--
                    (A) operated by the Internal Revenue Service 
                accounts management function,
                    (B) operated by the Internal Revenue Service 
                automated collection function,
                    (C) managed by the Internal Revenue Service Joint 
                Operations Center, or
                    (D) received not less than 200,000 calls during the 
                preceding calendar year.
            (3) Significant delay.--
                    (A) In general.--The term ``significant delay'' 
                means--
                            (i) in the case of any applicable item for 
                        any week, the failure to process all of such 
                        applicable items which were received by the 
                        Internal Revenue Service at least 21 days 
                        before the first day of the week, and
                            (ii) in the case of an applicable phone 
                        number for any week, the failure to answer 30 
                        percent or more of the calls to such number 
                        during such week.
                    (B) Answered calls.--For purposes of subparagraph 
                (A)(ii)--
                            (i) a phone call shall be deemed to have 
                        been answered if the caller is--
                                    (I) connected to an individual or 
                                an automated system, and
                                    (II) provided information relevant 
                                to their specific inquiry, and
                            (ii) a phone call shall be deemed to have 
                        not been answered if--
                                    (I) the caller receives an 
                                automated response which is provided to 
                                all callers and is not specific to 
                                their inquiry, or
                                    (II) the call is disconnected or 
                                terminated prior to the information 
                                described in clause (i)(II) being fully 
                                provided to the caller.

SEC. 3. EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT RETURNS AND 
              REFUNDS.

    Not later than January 1 of the first calendar year beginning more 
than 12 months after the date of enactment of this Act, through a 
website or mobile application, the Secretary shall provide 
individualized, specific, and up-to-date information to taxpayers 
regarding their tax returns and amended returns, including information 
with respect to whether the Internal Revenue Service has--
            (1) received such return and entered such return into their 
        systems,
            (2) completed processing such return, including--
                    (A) the date on which the Internal Revenue Service 
                issued any refund of any overpayment of tax, or
                    (B) the estimated date on which the taxpayer can 
                expect to receive such refund, or
            (3) suspended processing such return, including--
                    (A) the reason for the suspension, and
                    (B) in the case of any information which was 
                requested by the Internal Revenue Service--
                            (i) the information requested,
                            (ii) the form and manner for submission of 
                        such information, and
                            (iii) the date on which such information is 
                        due to be submitted to the Internal Revenue 
                        Service.

SEC. 4. EXPANSION OF CALLBACK TECHNOLOGY AND ONLINE ACCOUNTS.

    (a) In General.--Not later than January 1 of the first calendar 
year beginning more than 12 months after the date of enactment of this 
Act, the Secretary shall--
            (1) with respect to any applicable phone number (as defined 
        in section 2(b)(2)), employ callback service for any calls made 
        by taxpayers to such number which are not answered within 10 
        minutes, and
            (2) make available a website or mobile application which 
        allows any taxpayer the ability to--
                    (A) in a manner consistent with any applicable 
                limitations under section 6103 of the Internal Revenue 
                Code of 1986, view any return (as defined in section 
                6103(b)(1) of the Internal Revenue Code of 1986), 
                document, notice, or letter (with the exception of any 
                educational item which has no legal effect) which, 
                during the preceding 6-year period, has been--
                            (i) sent by the Internal Revenue Service to 
                        such taxpayer, or
                            (ii) filed with (or, in the case of any 
                        document not required to be filed, sent to) the 
                        Internal Revenue Service--
                                    (I) by such taxpayer,
                                    (II) by a person described in 
                                subsection (c) of section 6103 of the 
                                Internal Revenue Code of 1986 with 
                                respect to such taxpayer, or
                                    (III) with respect to such taxpayer 
                                in a manner described in subsection (e) 
                                of such section,
                    (B) with respect to any document, notice, or letter 
                sent to such taxpayer by the Internal Revenue Service, 
                respond to such document, notice, or letter by 
                uploading or otherwise transmitting the taxpayer's 
                response through the website or mobile application, and
                    (C) in the case of--
                            (i) any representative of such taxpayer who 
                        is authorized to practice before the Department 
                        of the Treasury pursuant to section 330 of 
                        title 31, United States Code, or
                            (ii) any tax return preparer (as defined in 
                        section 7701(a)(36) of the Internal Revenue 
                        Code of 1986) with an identifying number (as 
                        described in section 6109(a)(4) of such Code),
                permit such representative or preparer, to the extent 
                authorized by the taxpayer, to access the information 
                described in subparagraph (A) or transmit any 
                information described in subparagraph (B).
    (b) Availability for Viewing.--With respect to any return, 
document, notice, or letter described in subparagraph (A) of subsection 
(a)(2), such return, document, notice, or letter shall be made 
available for viewing by the taxpayer (or, pursuant to subparagraph (C) 
of such subsection, any representative or tax return preparer 
authorized by the taxpayer) as soon as is practicable and within such 
periods as are established pursuant to regulations prescribed by the 
Secretary.
    (c) Access to Multiple Accounts by Representative or Preparer.--For 
purposes of subsection (a)(2)(B), the website or mobile application 
shall allow a representative or tax return preparer to be able to 
access information for multiple taxpayers who have provided permission 
under such subsection without any requirement to individually and 
separately access the account of each such taxpayer.

SEC. 5. INDIVIDUALS FACING ECONOMIC HARDSHIPS INFORMED OF COLLECTION 
              ALTERNATIVES.

    (a) In General.--Not later than 12 months after the date of 
enactment of this Act, the Secretary shall--
            (1) establish a program to identify taxpayers who--
                    (A) are reasonably likely to be experiencing an 
                economic hardship, and
                    (B) have an unpaid tax liability, and
            (2) in the case of any taxpayer described in paragraph (1) 
        who requests to enter into an agreement described in section 
        6159(a) of the Internal Revenue Code of 1986, provide such 
        taxpayer with information regarding other options which the 
        Internal Revenue Service makes available to taxpayers who have 
        an unpaid tax liability and are experiencing an economic 
        hardship.
    (b) Exception.--Subsection (a)(2) shall not apply in the case of a 
taxpayer who requests to enter into an agreement described in section 
6159(a) of the Internal Revenue Code of 1986 for partial collection of 
a tax liability.
    (c) Economic Hardship.--For purposes of this section, in 
determining whether a taxpayer is reasonably likely to be experiencing 
an economic hardship, such determination shall be made in the same 
manner as determined under section 6343(a)(1)(D) of the Internal 
Revenue Code of 1986 based on--
            (1) the most recent income data which the Secretary has 
        received from a return or a report from, or with respect to, 
        such taxpayer, and
            (2) the schedules described in section 7122(d)(2)(A) of 
        such Code.
    (d) Report.--Not later than 2 years after the date of enactment of 
this Act, the Secretary, in consultation with the National Taxpayer 
Advocate, shall submit a report to the Committee on Ways and Means of 
the House of Representatives and the Committee on Finance of the Senate 
regarding--
            (1) the accuracy of the Internal Revenue Service with 
        respect to identifying taxpayers who are reasonably likely to 
        be experiencing an economic hardship under subsection (a)(1), 
        and
            (2) whether such identification procedures may be 
        appropriately applied for other purposes.
                                 <all>
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