Reduce filing requirements . Allow taxpayers to file a single return to cover state and federal taxes in states that have entered agreements for joint filing and processing of returns. This would simplify the filing process for many taxpayers. Refund overpayments pending appeals . Allow taxpayers to receive a partial or complete refund while awaiting the final decision of the appellate court, if the Tax Court has determined that there was an overpayment but the taxpayer or the IRS has appealed the decision.
Current law prohibits making a refund during the time of appeal.
The IRS proposes additional taxes, and she goes to Tax Court. Refund amounts prematurely collected . Require the IRS to refund amounts prematurely collected where a timely petition has been filed in the Tax Court, and authorize the Tax Court to order such a refund. Ensure that taxpayers understand their rights . Require that IRS officials present a summary of taxpayer's rights in their initial interview process and offer to answer any reasonable questions about that process before proceeding with the interview.