I 
110TH CONGRESS 
2D SESSION 
H. R. 5716 
To amend the Internal Revenue Code of 1986 to provide taxpayer protection 
and assistance, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 8, 2008 
Mr. BECERRA (for himself, Mr. DOGGETT, and Mr. PASCRELL) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Financial Services, for a period to 
be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
taxpayer protection and assistance, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Taxpayer Bill of Rights Act of 2008’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
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to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
SEC. 2. STATEMENT OF TAXPAYER RIGHTS AND OBLIGA-
TIONS. 
(a) IN GENERAL.—Chapter 77 (relating to miscella-
neous provisions) is amended by adding at the end the 
following new section: 
‘‘SEC. 7529. STATEMENT OF TAXPAYER RIGHTS AND OBLI-
GATIONS. 
‘‘(a) IN GENERAL.—The Secretary, in consultation 
with the National Taxpayer Advocate, shall publish a sum-
mary statement of rights and obligations arising under 
this title. Such statement shall provide citations to the 
main provisions of this title which provide for the right 
or obligation (as the case may be). This statement of 
rights and obligations does not create or confer any rights 
or obligations not otherwise provided for under this title. 
‘‘(b) STATEMENT OF RIGHTS AND OBLIGATIONS.— 
The statement of rights and obligations is as follows: 
‘‘(1) TAXPAYER RIGHTS.— 
‘‘(A) Right to be informed (including ade-
quate legal and procedural guidance and infor-
mation about taxpayer rights). 
‘‘(B) Right to be assisted. 
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‘‘(C) Right to be heard. 
‘‘(D) Right to pay no more than the cor-
rect amount of tax. 
‘‘(E) Right of appeal (administrative and 
judicial). 
‘‘(F) Right to certainty (including guid-
ance, periods of limitation, no second exam, and 
closing agreements). 
‘‘(G) Right to privacy (including due proc-
ess considerations, least intrusive enforcement 
action, and search and seizure protections). 
‘‘(H) Right to confidentiality. 
‘‘(I) Right to appoint a representative in 
matters before the Internal Revenue Service. 
‘‘(J) Right to fair and just tax system 
(offer in compromise, abatement, assistance 
from the Office of the Taxpayer Advocate under 
section 7803(c), apology, and other compensa-
tion payments). 
‘‘(2) TAXPAYER OBLIGATIONS.— 
‘‘(A) Obligation to be honest. 
‘‘(B) Obligation to be cooperative. 
‘‘(C) Obligation to provide accurate infor-
mation and documents on time. 
‘‘(D) Obligation to keep records. 
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‘‘(E) Obligation to pay taxes on time.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 7529. Statement of taxpayer rights and obligations.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect 180 days after the date of 
the enactment of this Act. 
SEC. 3. PROGRAMS FOR THE BENEFIT OF LOW-INCOME 
TAXPAYERS. 
(a) VOLUNTEER INCOME TAX ASSISTANCE PLUS.— 
Chapter 77 (relating to miscellaneous provisions) is 
amended by inserting after section 7526 the following new 
section: 
‘‘SEC. 7526A. VOLUNTEER INCOME TAX ASSISTANCE PLUS. 
‘‘(a) IN GENERAL.—The Secretary may, subject to 
the availability of appropriated funds, make grants to pro-
vide matching funds for the development, expansion, or 
continuation of qualified return preparation programs. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
RETURN
PREPARATION
PRO-
GRAM.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
return preparation program’ means a pro-
gram— 
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‘‘(i) which does not charge taxpayers 
for its return preparation services, 
‘‘(ii) which operates programs which 
assist low-income taxpayers in preparing 
and filing their Federal income tax re-
turns, including schedules reporting sole 
proprietorship or farm income, and 
‘‘(iii) in which all of the volunteers 
who assist in the preparation of Federal 
income tax returns meet the training re-
quirements prescribed by the Secretary. 
‘‘(B) ASSISTANCE
TO
LOW-INCOME
TAX-
PAYERS.—For purposes of subparagraph (A), a 
program is treated as assisting low-income tax-
payers if at least 90 percent of the taxpayers 
assisted by the program have incomes which do 
not exceed 250 percent of the poverty level, as 
determined in accordance with criteria estab-
lished by the Director of the Office of Manage-
ment and Budget. 
‘‘(2) 
PROGRAM.—The 
term 
‘program’ 
in-
cludes— 
‘‘(A) a program at an institution of higher 
education which— 
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‘‘(i) is described in section 102 (other 
than subsection (a)(1)(C) thereof) of the 
Higher Education Act of 1965 (20 U.S.C. 
1088), as in effect on the date of the en-
actment of this section, and which has not 
been disqualified from participating in a 
program under title IV of such Act, and 
‘‘(ii) satisfies the requirements of 
paragraph (1) through student assistance 
of taxpayers in return preparation and fil-
ing, 
‘‘(B) an organization described in section 
501(c) and exempt from tax under section 
501(a) which satisfies the requirements of para-
graph (1); 
‘‘(C) a regional, State or local coalition 
(with one lead organization, which meets the 
eligibility requirements, acting as the applicant 
organization); 
‘‘(D) a county or municipal government 
agency; 
‘‘(E) an Indian tribe, as defined in section 
4(12) of the Native American Housing Assist-
ance and Self-Determination Act of 1996 (25 
U.S.C. 4103(12), and includes any tribally des-
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ignated housing entity (as defined in section 
4(21) of such Act (25 U.S.C. 4103(21)), tribal 
subsidiary, subdivision, or other wholly owned 
tribal entity; 
‘‘(F) a section 501(c)(5) organization; 
‘‘(G) a State government agency if no 
other eligible organization is available to assist 
the targeted population or community; 
‘‘(H) a Cooperative Extension Service of-
fice if no other eligible organization is available 
to assist the targeted population or community; 
and 
‘‘(I) a nonprofit Community Development 
Financial Institution (CDFI) and federally- and 
State-charted credit union that qualifies for a 
tax exemption under sections 501(c)(1) and 
501(c)(14), respectively. 
‘‘(c) SPECIAL RULES AND LIMITATIONS.— 
‘‘(1) AGGREGATE
LIMITATION.—Unless other-
wise provided by specific appropriation, the Sec-
retary shall not allocate more than $10,000,000 per 
year (exclusive of costs of administering the pro-
gram) to grants under this section. 
‘‘(2) USE
OF
GRANTS
FOR
OVERHEAD
EX-
PENSES PROHIBITED.—No grant made under this 
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section may be used for the overhead expenses that 
are not directly related to any program or that are 
of any institution sponsoring such program. 
‘‘(3) OTHER APPLICABLE RULES.—Rules simi-
lar to the rules under paragraphs (2) through (6) of 
section 7526(c) shall apply with respect to the 
awarding of grants to qualified return preparation 
programs. 
‘‘(4) PROMOTION OF CLINICS.—The Secretary 
is authorized to promote the benefits of and encour-
age the use of qualified VITA Plus through the use 
of mass communications, referrals, and other 
means.’’. 
(b) LOW-INCOME TAXPAYER CLINICS.— 
(1) INCREASE IN AUTHORIZED GRANTS.—Para-
graph (1) of section 7526(c) (relating to aggregate 
limitation) is amended by striking ‘‘$6,000,000’’ and 
inserting ‘‘$10,000,000’’. 
(2) USE OF GRANTS FOR OVERHEAD EXPENSES 
PROHIBITED.— 
(A) IN GENERAL.—Section 7526(c) (relat-
ing to special rules and limitations) is amended 
by adding at the end the following new para-
graph: 
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‘‘(6) USE
OF
GRANTS
FOR
OVERHEAD
EX-
PENSES PROHIBITED.—No grant made under this 
section may be used for the overhead expenses that 
are not directly related to the clinic or that are of 
any institution sponsoring such clinic.’’. 
(B) CONFORMING AMENDMENTS.—Section 
7526(c)(5) is amended— 
(i) by inserting ‘‘qualified’’ before 
‘‘low-income’’, and 
(ii) by striking the last sentence. 
(3) PROMOTION OF CLINICS.—Subsection (c) of 
section 7526 (relating to special rules and limita-
tions), as amended by paragraph (2), is amended by 
adding at the end the following new paragraph: 
‘‘(7) PROMOTION OF CLINICS.—The Secretary 
is authorized to promote the benefits of and encour-
age the use of qualified low-income taxpayer clinics 
through the use of mass communications, referrals, 
and other means.’’. 
(4) IRS REFERRALS TO CLINICS.—Subsection 
(c) of section 7526 (relating to special rules and lim-
itations), as amended by the preceding provisions of 
this subsection, is amended by adding at the end the 
following new paragraph: 
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‘‘(8) IRS REFERRALS.—The Secretary may 
refer taxpayers to low-income taxpayer clinics receiv-
ing funding under this section.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 is amended by inserting after the item re-
lating to section 7526 the following new item: 
‘‘Sec. 7526A. Volunteer income tax assistance plus.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 4. REGULATION OF FEDERAL INCOME TAX RETURN 
PREPARERS. 
(a) IN GENERAL.—Section 330(a)(1) of title 31, 
United States Code, is amended by inserting ‘‘(including 
tax return preparers of Federal tax returns, documents, 
and other submissions)’’ after ‘‘representatives’’. 
(b) PROMULGATION
OF REGULATIONS.—The Sec-
retary of the Treasury shall prescribe regulations under 
section 330 of title 31, United States Code, to regulate 
those tax return preparers not otherwise regulated under 
regulations promulgated under such section on the date 
of the enactment of this Act to carry out the provisions 
of, and amendments made by, this section. 
(c) REQUIREMENTS.—Such regulations shall provide 
guidance on the following: 
(1) EXAMINATION.— 
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(A) IN
GENERAL.—In promulgating the 
regulations under paragraph (1), the Secretary 
shall approve and oversee an eligibility examina-
tion designed to test— 
(i) the technical knowledge and com-
petency of each tax return preparer to pre-
pare Federal tax returns, including indi-
vidual and business income tax returns, 
and 
(ii) the knowledge of each such tax re-
turn preparer regarding such ethical stand-
ards for the preparation of such returns as 
determined appropriate by the Secretary. 
(B) GRANDFATHER.—The Secretary is au-
thorized to accept an individual as meeting the 
eligibility examination requirement of this sec-
tion if, in lieu of the eligibility examination 
under this section, the individual passed an 
exam comparable to the eligibility examination 
described in subparagraph (A) if such exam was 
administered within 5 years of the issuance of 
the regulations under this section. 
(2) SUITABILITY
STANDARDS.—The Secretary 
shall provide suitability standards for practicing as 
a tax return preparer, including personal compliance 
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with the requirements of the Internal Revenue Code 
of 1986. 
(3) CONTINUING ELIGIBILITY.— 
(A) IN GENERAL.—The regulations under 
paragraph (1) shall require a renewal of eligi-
bility every 3 years and shall set forth the man-
ner in which a tax return preparer must renew 
such eligibility. 
(B) CONTINUING
PROFESSIONAL
EDU-
CATION
REQUIREMENTS.—As part of the re-
newal of eligibility, such regulations shall re-
quire that each such tax return preparer show 
evidence of completion of such continuing edu-
cation or testing requirements as specified by 
the Secretary. 
(C) NONMONETARY SANCTIONS.— 
(i) The regulations under this section 
shall provide for the denial, suspension or 
termination of such eligibility in the event 
of any failure to comply with the require-
ments promulgated hereunder. 
(ii) Under such regulations, the Sec-
retary shall establish procedures for the 
appeal of any determination under this 
paragraph. 
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(d) PENALTY FOR UNAUTHORIZED PREPARATION OF 
RETURNS.— 
(1) In promulgating the regulations pursuant to 
subsection (b), the Secretary shall impose a penalty 
of $1,000 for each Federal tax return, document, or 
other submission prepared by a tax return preparer 
who is not in compliance with the regulations pro-
mulgated under this section or who is suspended or 
disbarred from practice before the Department of 
the Treasury under such regulations. Such penalty 
shall be in addition to any other penalty which may 
be imposed. 
(2) No penalty may be imposed under para-
graph (1) with respect to any failure if it is shown 
that such failure is due to reasonable cause. 
(e) DEFINITION OF TAX RETURN PREPARER.—For 
purposes of this section, the term ‘‘tax return preparer’’ 
has the meaning given by section 7701(a)(36), and in-
cludes any person requiring the purchase of services, a fi-
nancial product or goods in lieu of or in addition to direct 
monetary payment. 
(f) PUBLIC AWARENESS CAMPAIGN.—The Secretary 
shall conduct a public information and consumer edu-
cation campaign, utilizing paid advertising— 
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(1) to encourage taxpayers to use for Federal 
tax matters only professionals who establish their 
competency under the regulations promulgated 
under section 330 of title 31, United States Code, 
and 
(2) to inform the public of the requirements 
that any compensated preparer of tax returns, docu-
ments, and submissions subject to the requirements 
under the regulations promulgated under such sec-
tion must sign the return, document, or submission 
prepared for a fee and display notice of such pre-
parer’s compliance under such regulations. 
(g) EFFECTIVE DATES.— 
(1) IN
GENERAL.—The amendment made by 
this section shall take effect on the date of the en-
actment of the Act. 
(2) REGULATIONS.—The regulations required 
by section 330(d) of title 31, United States Code, 
shall be prescribed not later than 2 years after the 
date of the enactment of this Act. 
(3) FULL
IMPLEMENTATION.—The Secretary, 
taking into consideration the complexity and mag-
nitude of the requirements set forth under this Act, 
may delay full implementation of the regulations 
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promulgated herein not later than the fifth filing 
season after the enactment of this Act. 
SEC. 5. REFUND ANTICIPATION LOANS. 
(a) IN GENERAL.—Chapter 77 (relating to miscella-
neous provisions), as amended by section 2, is amended 
by adding at the end the following new section: 
‘‘SEC. 7530. REFUND ANTICIPATION LOANS. 
‘‘(a) REGISTRATION.— 
‘‘(1) IN GENERAL.—The Secretary shall by reg-
ulation require each refund loan facilitator to reg-
ister annually with the Secretary. 
‘‘(2) REGISTRATION
REQUIREMENTS.—A reg-
istration shall under paragraph (1) shall include— 
‘‘(A) the name, address, and TIN of the 
refund loan facilitator, and 
‘‘(B) the fee schedule of the facilitator for 
the year. 
‘‘(3) DISPLAY
OF
REGISTRATION
CERTIFI-
CATE.—The certificate of registration under para-
graph (1) shall be displayed in the facility of the re-
fund loan facilitator in the manner required by the 
Secretary. 
‘‘(b) DISCLOSURE REQUIREMENTS.— 
‘‘(1) 
IN
GENERAL.—Each 
refund 
loan 
facilitator registered with the Secretary shall be sub-
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‘‘(D) that there is no guarantee that a re-
fund will be paid in full or received within a 
specified time period, and that the applicant is 
responsible for the repayment of the loan even 
if the refund is not paid in full or has been de-
layed, and 
‘‘(E) that the applicant may file an elec-
tronic return without applying for a refund loan 
and the fee for filing such an electronic return. 
‘‘(4) FEES, 
INTEREST
AND
AMOUNTS
RE-
CEIVED.—The requirements of this paragraph are 
that, at the time of application for the refund loan, 
the refund loan facilitator discloses to the applicant 
all amounts to be received in connection with a re-
fund loan. Such disclosure shall include— 
‘‘(A) a copy of the fee schedule of the re-
fund loan facilitator, 
‘‘(B) the typical fees and interest rates 
(using annual percentage rates as defined by 
section 107 of the Truth in Lending Act (15 
U.S.C. 1606)) for several typical amounts of 
such loans and of other types of consumer cred-
it, 
‘‘(C) that the loan may have substantial 
fees and interest charges that may exceed those 
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of other sources of credit, and the applicant 
should carefully consider— 
‘‘(i) whether such a loan is appro-
priate for the applicant, and 
‘‘(ii) other sources of credit. 
‘‘(D) typical fees and interest charges if a 
refund is not paid or delayed, 
‘‘(E) the amount of a fee (if any) that will 
be charged if the loan is not approved, and 
‘‘(F) administrative costs and any other 
amounts. 
‘‘(5) OTHER INFORMATION.—The requirements 
of this paragraph are that the refund loan facilitator 
discloses any other information required to be dis-
closed by the Secretary. 
‘‘(6) DISCLOSURE REQUIREMENT.—A disclosure 
under any of the preceding paragraphs of this sub-
section shall not be treated as meeting the require-
ments of the respective paragraph unless the disclo-
sure is written in a manner calculated to be under-
stood by the average consumer of refund anticipa-
tion loans and provides sufficient information (as de-
termined in accordance with regulations prescribed 
by the Secretary) to allow the consumer to under-
stand such options and credit alternatives. 
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‘‘(c) PENALTY.— 
‘‘(1) IN GENERAL.—There is hereby imposed a 
penalty on any refund loan facilitator who fails to 
register with the Secretary pursuant to subsection 
(a) or fails to meet a disclosure requirement under 
subsection (b). 
‘‘(2) AMOUNT OF PENALTY.—The amount of 
the penalty imposed by paragraph (1) shall be the 
greater of— 
‘‘(A) $1,000, and 
‘‘(B) three times the amount of the refund 
loan and refund loan facilitator-determined fees 
charged with respect to each refund loan pro-
vided by the refund loan facilitator during the 
period in which the failure described in para-
graph (1) occurred. 
‘‘(3) WAIVER BY SECRETARY.—In the case of a 
failure which is due to reasonable cause and not to 
willful neglect, the Secretary may waive part or all 
of the penalty imposed by paragraph (1) to the ex-
tent that the payment of such penalty would be ex-
cessive or otherwise inequitable relative to the failure 
involved. 
‘‘(d) CONDUCT.— 
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‘‘(1) RULES OF CONDUCT.—The Secretary shall 
prescribed rules of conduct for refund loan 
facilitators which are similar to the rules applicable 
to federally authorized tax practitioners (as defined 
by section 7525(a)(3)(A)) under part 10 of title 31, 
Code of Federal Regulations. 
‘‘(2) LIMITATION
ON
APPROVAL
AS
REFUND 
LOAN FACILITATOR.—For such period as the Sec-
retary (in his discretion) determines reasonable, the 
Secretary may not register any person as a refund 
loan facilitator under subsection (a) who the Sec-
retary determines has engaged in any conduct that 
would warrant disciplinary action under the rules of 
conduct prescribed under paragraph (1) or under 
part 10 of title 31, Code of Federal Regulations. 
‘‘(e) OTHER LIMITATIONS RELATING TO REFUND 
ANTICIPATION LOANS.—In any case in which a taxpayer 
has consented to the release of the taxpayer’s debt indi-
cator to a refund loan facilitator, the Secretary may only 
provide information related to the debt indicator to a re-
fund loan facilitator who is registered under subsection 
(a). For purposes of the preceding sentence, the term ‘debt 
indicator’ means a notification provided through a tax re-
turn’s acknowledgment file that a refund will be offset to 
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repay debts for delinquent Federal or State taxes, student 
loans, child support, or other Federal agency debt. 
‘‘(f) DEFINITIONS.—For purposes of this section— 
‘‘(1) REFUND LOAN FACILITATOR.— 
‘‘(A) IN GENERAL.—The term ‘refund loan 
facilitator’ includes any electronic filing service 
provider who— 
‘‘(i) solicits for, processes, receives, or 
accepts delivery of an application for a re-
fund anticipation loan, or 
‘‘(ii) facilitates the making of a refund 
anticipation loan in any other manner. 
‘‘(B) ELECTRONIC FILING SERVICE PRO-
VIDER.—The term ‘electronic filing service pro-
vider’ includes any person who is an electronic 
return originator, intermediate service provider, 
or transmitter. 
‘‘(C) ELECTRONIC RETURN ORIGINATOR.— 
The term ‘electronic return originator’ includes 
a person who originates the electronic submis-
sion of income tax returns for another person. 
‘‘(D) 
INTERMEDIATE
SERVICE
PRO-
VIDER.—The term ‘intermediate service pro-
vider’ includes a person who assists with proc-
essing return information between an electronic 
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