‘‘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. 
‘‘(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). 
VerDate Nov 24 2008 
21:46 Apr 19, 2010
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5047.IH
H5047
sroberts on DSKD5P82C1PROD with BILLS
‘‘(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. 
‘‘(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. 
VerDate Nov 24 2008 
21:46 Apr 19, 2010
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5047.IH
H5047
sroberts on DSKD5P82C1PROD with BILLS
TITLE II—PREPARATION OF TAX 
RETURNS 
SEC. 201. 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— 
‘‘(i) which does not charge taxpayers 
for its return preparation services, 
‘‘(ii) which operates programs which 
assist 
low-income 
taxpayers, 
including 
those programs that serve taxpayers for 
whom English is a second language, in 
VerDate Nov 24 2008 
21:46 Apr 19, 2010
Jkt 089200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5047.IH
H5047
sroberts on DSKD5P82C1PROD with BILLS
preparing and filing their Federal income 
tax returns, 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— 
‘‘(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 
VerDate Nov 24 2008 
21:46 Apr 19, 2010
Jkt 089200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5047.IH
H5047
sroberts on DSKD5P82C1PROD with BILLS
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 
designated 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; 
VerDate Nov 24 2008 
21:46 Apr 19, 2010
Jkt 089200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H5047.IH
H5047
sroberts on DSKD5P82C1PROD with BILLS