IIB 
111TH CONGRESS 
2D SESSION 
H. R. 4994 
IN THE SENATE OF THE UNITED STATES 
APRIL 15, 2010 
Received; read twice and referred to the Committee on Finance 
AN ACT 
To amend the Internal Revenue Code of 1986 to reduce 
taxpayer burdens and enhance taxpayer protections, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Taxpayer Assistance Act of 2010’’. 
(b) AMENDMENT OF INTERNAL REVENUE CODE OF 
1986.—Except as otherwise expressly provided, whenever 
in this Act an amendment or repeal is expressed in terms 
of an amendment to, or repeal of, a section or other provi-
sion, the reference shall be considered to be made to a 
section or other provision of the Internal Revenue Code 
of 1986. 
(c) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title, etc. 
TITLE I—CELL PHONES AND ELECTRONIC FILING 
Sec. 101. Removal of cellular telephones and similar telecommunications equip-
ment from listed property. 
Sec. 102. Electronic filing exemption for religious reasons. 
Sec. 103. Accelerate interest on refunds for returns filed electronically. 
TITLE II—COLLECTION 
Sec. 201. Study on the effectiveness of collection alternatives. 
Sec. 202. Repeal of partial payment requirement on submissions of offers-in- 
compromise. 
TITLE III—TAXPAYER ASSISTANCE AND PROTECTION 
IMPROVEMENTS 
Sec. 301. Referrals to Low-Income Taxpayer Clinics permitted. 
Sec. 302. Low-income taxpayer clinics. 
Sec. 303. EITC outreach. 
Sec. 304. Taxpayer notification of suspected identity theft. 
Sec. 305. Clarification of IRS unclaimed refund authority. 
Sec. 306. Study on delivery of tax refunds. 
Sec. 307. Study on timely processing and use of information returns. 
Sec. 308. Study on easing the burden of in-person tax payments. 
TITLE IV—REVENUE PROVISIONS 
Sec. 401. Expansion of bad check penalty to electronic payments. 
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Sec. 402. Increase in information return penalties. 
Sec. 403. Budget compliance. 
TITLE I—CELL PHONES AND 
ELECTRONIC FILING 
SEC. 101. REMOVAL OF CELLULAR TELEPHONES AND SIMI-
LAR 
TELECOMMUNICATIONS 
EQUIPMENT 
FROM LISTED PROPERTY. 
(a) IN GENERAL.—Subparagraph (A) of section 
280F(d)(4) (defining listed property) is amended by add-
ing ‘‘and’’ at the end of clause (iv), by striking clause (v), 
and by redesignating clause (vi) as clause (v). 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2009. 
SEC. 102. ELECTRONIC FILING EXEMPTION FOR RELIGIOUS 
REASONS. 
Paragraph (3) of section 6011(e) (relating to special 
rule for tax return preparers) is amended by adding at 
the end the following new subparagraph: 
‘‘(D) EXEMPTION
FOR
RELIGIOUS
REA-
SONS.—The Secretary may exempt from re-
quirements under subparagraph (A) a tax re-
turn preparer who— 
‘‘(i) is a member of a recognized reli-
gious sect or division thereof, and 
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‘‘(ii) is an adherent of established 
teachings or tenets that do not permit the 
use of magnetic media.’’. 
SEC. 103. ACCELERATE INTEREST ON REFUNDS FOR RE-
TURNS FILED ELECTRONICALLY. 
(a) IN GENERAL.—Subsection (e) of section 6611 
(relating to disallowance of interest on certain overpay-
ments) is amended by adding at the end the following new 
paragraph: 
‘‘(4) SPECIAL RULE.—In the case of any indi-
vidual income tax return relating to income tax filed 
by electronic means, paragraph (1) shall be applied 
by substituting ‘30 days’ for ‘45 days’ each place it 
appears.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2011. 
TITLE II—COLLECTION 
SEC. 201. STUDY ON THE EFFECTIVENESS OF COLLECTION 
ALTERNATIVES. 
(a) IN GENERAL.—The Secretary of the Treasury 
shall conduct a study to assess the effectiveness of collec-
tion alternatives, especially offers-in-compromise, on long- 
term tax compliance. Such a study shall analyze a group 
of taxpayers who applied for offers-in-compromise 5 or 
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