I 

113TH CONGRESS 

1ST SESSION H. R. 2683 

To amend the Internal Revenue Code of 1986 to impose recordkeeping requirements on the Internal Revenue Service to substantiate costs incurred 

in carrying out its responsibilities. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 11, 2013 

Mr. GRIFFIN of Arkansas (for himself, Mr. BRADY of Texas, Mr. TIBERI, Mr. 

REICHERT, Mr. ROSKAM, Mr. YOUNG of Indiana, and Mr. REED) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to impose 

recordkeeping requirements on the Internal Revenue 

Service to substantiate costs incurred in carrying out 

its responsibilities. 

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 ‘‘IRS Equal Treatment 

5 Act of 2013’’. 


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1 SEC. 2. IMPOSITION OF RECORDKEEPING REQUIREMENTS 

2 ON THE INTERNAL REVENUE SERVICE TO 

3 SUBSTANTIATE COSTS INCURRED IN CAR4 RYING OUT ITS RESPONSIBILITIES. 

5 (a) IN GENERAL.—Section 7804 of the Internal Rev6 enue Code of 1986 is amended by adding at the end the 

7 following: 

8 ‘‘(d) SUBSTANTIATION REQUIRED.— 

9 ‘‘(1) IN GENERAL.—With respect to incurring 

10 any expense in the course of carrying out official du11 ties and responsibilities, each officer and employee of 

12 the Internal Revenue Service shall substantiate by 

13 adequate records or by sufficient evidence corrobo14 rating the officer’s or employee’s own statement— 

15 ‘‘(A) the amount of such expense or other 

16 item, 

17 ‘‘(B) the time and place of any travel, en18 tertainment, amusement, recreation, or use of 

19 any facility or property, 

20 ‘‘(C) the business purpose of such expense 

21 or other item, and 

22 ‘‘(D) the business relationship to the Inter23 nal Revenue Service of persons entertained or 

24 using the facility or property. 

25 ‘‘(2) JOINT AND SEVERAL LIABILITY FOR FAIL26 URE TO MEET RECORDKEEPING REQUIREMENT.— 


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1 ‘‘(A) IN GENERAL.—Any officer or em2 ployee of the United States who fails to meet 

3 the requirements of section 7804(d), and any 

4 officer or employee of the United States who 

5 authorized the program, project, or activity in 

6 which an officer or employee fails to meet the 

7 requirements of section 7804(d), shall be jointly 

8 and severally liable for all expenses with respect 

9 to which such requirements were not met. 

10 ‘‘(B) BURDEN OF PROOF.—If the officer 

11 and employee of the Internal Revenue Service 

12 provides credible evidence with respect to any 

13 factual issue relevant to ascertaining the liabil14 ity of the officer or employee for any failure de15 scribed in paragraph (1), the Secretary shall 

16 have the burden of proof with respect to such 

17 issue. 

18 ‘‘(3) REGULATIONS.—The Secretary may by 

19 regulations provide that some or all of the require20 ments of the preceding sentence shall not apply in 

21 the case of an expense which does not exceed an 

22 amount prescribed pursuant to such regulations. 

23 Such regulations shall be substantially similar to the 

24 regulations under section 274(d). 


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1 ‘‘(4) QUALIFIED NONPERSONAL USE OF VEHI2 CLE.—This subsection shall not apply to any quali3 fied nonpersonal use vehicle (as defined in section 

4 274(i)).’’. 

5 (b) ANNUAL AUDIT OF RECORDS.—Subsection (d) of 

6 section 7803 of such Code is amended by striking ‘‘and’’ 

7 at the end of subparagraph (F), by striking the period 

8 at the end of subparagraph (G) and inserting ‘‘; and’’, 

9 and inserting after subparagraph (G) the following: 

10 ‘‘(H) a review of the expense substan11 tiation records required by section 7804(d).’’. 

12 (c) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply with respect to expenses incurred 

14 and items procured after 90 days after the date of the 

15 enactment of this Act. 

Æ 


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