IB 
Union Calendar No. 50 
114TH CONGRESS 
1ST SESSION H. R. 1058 
[Report No. 114–70] 
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 tax-
payer rights. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 25, 2015 
Mr. ROSKAM introduced the following bill; which was referred to the 
Committee on Ways and Means 
APRIL 13, 2015 
Additional sponsors: Mr. HULTGREN, Mr. REICHERT, Mr. RODNEY DAVIS of 
Illinois, Mr. BISHOP of Michigan, Mr. BLUM, Mr. TROTT, Mr. BOST, Mr. 
GROTHMAN, Mr. WEBSTER of Florida, Mr. REED, and Mr. YOUNG of 
Alaska 
APRIL 13, 2015 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on February 25, 2015] 
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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. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Taxpayer Bill of Rights 
Act of 2015’’. 
SEC. 2. DUTY TO ENSURE THAT IRS EMPLOYEES ARE FAMIL-
IAR WITH AND ACT IN ACCORD WITH CERTAIN 
TAXPAYER RIGHTS. 
(a) IN GENERAL.—Section 7803(a) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graph (3) as paragraph (4) and by inserting after para-
graph (2) the following new paragraph: 
‘‘(3) EXECUTION OF DUTIES IN ACCORD WITH 
TAXPAYER
RIGHTS.—In discharging his duties, the 
Commissioner shall ensure that employees of the In-
ternal Revenue Service are familiar with and act in 
accord with taxpayer rights as afforded by other pro-
visions of this title, including— 
‘‘(A) the right to be informed, 
‘‘(B) the right to quality service, 
‘‘(C) the right to pay no more than the cor-
rect amount of tax, 
‘‘(D) the right to challenge the position of 
the Internal Revenue Service and be heard, 
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‘‘(E) the right to appeal a decision of the 
Internal Revenue Service in an independent 
forum, 
‘‘(F) the right to finality, 
‘‘(G) the right to privacy, 
‘‘(H) the right to confidentiality, 
‘‘(I) the right to retain representation, and 
‘‘(J) the right to a fair and just tax sys-
tem.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on the date of the enactment of this 
Act. 
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Union Calendar No. 50 
114TH CONGRESS 
1ST SESSION 
H. R. 1058 
[Report No. 114–70] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
clarify that a duty of the Commissioner of Inter-
nal Revenue is to ensure that Internal Revenue 
Service employees are familiar with and act in 
accord with certain taxpayer rights. 
APRIL 13, 2015 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
23:28 Apr 13, 2015
Jkt 049200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H1058.RH
H1058
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