II 

114TH CONGRESS 

1ST SESSION S. 951 

To amend the Internal Revenue Code of 1986 to clarify that a duty of 

the Commissioner of Internal Revenue is to ensure that Internal Revenue 

Service employees are familiar with and act in accord with certain taxpayer rights. 

IN THE SENATE OF THE UNITED STATES 

APRIL 15, 2015 

Ms. AYOTTE introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to clarify 

that a duty of the Commissioner of Internal Revenue 

is to ensure that Internal Revenue Service employees 

are familiar with and act in accord with certain taxpayer 

rights. 

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 ‘‘Taxpayer Bill of 

5 Rights Act of 2015’’. 


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1 SEC. 2. DUTY TO ENSURE THAT IRS EMPLOYEES ARE FA2 MILIAR WITH AND ACT IN ACCORD WITH CER3 TAIN TAXPAYER RIGHTS. 

4 (a) IN GENERAL.—Section 7803(a) of the Internal 

5 Revenue Code of 1986 is amended by redesignating para6 graph (3) as paragraph (4) and by inserting after para7 graph (2) the following new paragraph: 

8 ‘‘(3) EXECUTION OF DUTIES IN ACCORD WITH

9 TAXPAYER RIGHTS.—In discharging his duties, the 

10 Commissioner shall ensure that employees of the In11 ternal Revenue Service are familiar with and act in 

12 accord with taxpayer rights as afforded by other 

13 provisions of this title, including— 

14 ‘‘(A) the right to be informed, as described 

15 in sections 6212, 6213(b), 6402(l), 6751(a), 

16 7521(b)(1), and 7522 of the Internal Revenue 

17 Code of 1986, and sections 3501 through 3504 

18 and 3506 of the Internal Revenue Service Re19 structuring and Reform Act of 1998, includ20 ing— 

21 ‘‘(i) reasonable access to tax forms 

22 and instruction booklets, and 

23 ‘‘(ii) written guidance and correspond24 ence from the Internal Revenue Service 

25 that is accessible, consistent, written in 

26 plain language and easy to understand, 


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1 ‘‘(B) the right to be treated fairly, profes2 sionally, and courteously by the employees of 

3 the Internal Revenue Service, as described in 

4 sections 6212(a), 6304, and 7526 of the Inter5 nal Revenue Code of 1986 and sections 3705(a) 

6 and 3709 of the Internal Revenue Service Re7 structuring and Reform Act of 1998, 

8 ‘‘(C) the right to pay no more than the 

9 correct amount of tax, as described in sections 

10 6212, 6213(b), 6402, 6404(a), 6404(e), 6502, 

11 7122, 7524, and 7526 of the Internal Revenue 

12 Code of 1986 and section 3506 of the Internal 

13 Revenue Service Restructuring and Reform Act 

14 of 1998, including the right of the taxpayer to 

15 pay only the amount of tax legally due and to 

16 have all tax payments applied properly by the 

17 Internal Revenue Service, 

18 ‘‘(D) the right to challenge the position of 

19 the Internal Revenue Service and be heard, as 

20 described in sections 6212, 6213(b), 6320, 

21 6330, and 7526 of the Internal Revenue Code 

22 of 1986, 

23 ‘‘(E) the right to appeal a decision of the 

24 Internal Revenue Service in an independent 

25 forum, as described in sections 6159(e), 6212, 


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1 6213, 6330, 7122(e), 7123, 7422, 7428, 7429, 

2 and 7476 through 7479 of the Internal Rev3 enue Code of 1986 and section 1001(a)(4) of 

4 the Internal Revenue Service Restructuring and 

5 Reform Act of 1998, 

6 ‘‘(F) the right to finality, as described in 

7 sections 6213(a), 6402, 6501, 6502, 6511, 

8 7481, and 7605(b) of the Internal Revenue 

9 Code of 1986, 

10 ‘‘(G) the right to privacy, as described in 

11 sections 6320, 6330, 6331, 6334, 6335, 6337, 

12 6340, 7602(e), and 7122(d)(3)(B) of such 

13 Code, 

14 ‘‘(H) the right to confidentiality, as de15 scribed in sections 6103, 6712, 7216, 7525, 

16 7602(c), and 7803(c)(4)(A)(iv) of such Code, 

17 ‘‘(I) the right to retain representation, as 

18 described in sections 7430, 7521, and 7526 of 

19 such Code, and 

20 ‘‘(J) the right to a fair and just tax system 

21 that does not target individual taxpayers or or22 ganizations based on their beliefs, as described 

23 in sections 6159, 6334, 6404, 6502, 6511, 

24 6651, 6656, 6662, 6676, 6694, 7122, 7526, 

25 7803(c), and 7811 of such Code.’’. 


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1 (b) EFFECTIVE DATE.—The amendments made by 

2 this section shall take effect on the date of the enactment 

3 of this Act. 

Æ 


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