Title: Improving Assistance for Taxpayers Act
Policy area: Taxation

Summary:
Improving Assistance for Taxpayers Act
This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames.
In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days.
If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal.
The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5342 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5342

To amend the Internal Revenue Code of 1986 to ensure that the Internal 
Revenue Service responds promptly to Taxpayer Advocate Directives, and 
                          for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 20, 2018

  Mr. LaHood introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to ensure that the Internal 
Revenue Service responds promptly to Taxpayer Advocate Directives, and 
                          for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Improving Assistance for Taxpayers 
Act''.

SEC. 2. TREATMENT OF TAXPAYER ADVOCATE DIRECTIVES.

    (a) In General.--Section 7803(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(5) Taxpayer advocate directives.--In the case of any 
        Taxpayer Advocate Directive issued by the National Taxpayer 
        Advocate pursuant to a delegation of authority from the 
        Commissioner of the Internal Revenue Service--
                    ``(A) the Commissioner or a Deputy Commissioner 
                shall modify, rescind, or ensure compliance with such 
                directive not later than 30 days after the issuance of 
                such directive, and
                    ``(B) in the case of any directive which is 
                modified or rescinded by a Deputy Commissioner, the 
                National Taxpayer Advocate may appeal to the 
                Commissioner and the Commissioner shall, not later than 
                30 days after such appeal is made, ensure compliance 
                with such directive as issued by the National Taxpayer 
                Advocate or provide the National Taxpayer Advocate with 
                a detailed description of the reasons for any 
                modification or rescission made or upheld by the 
                Commissioner pursuant to such appeal.''.
    (b) Report to Certain Committees of Congress Regarding 
Directives.--Section 7803(c)(2)(B)(ii) of such Code is amended by 
redesignating subclauses (VIII) through (XI) as subclauses (IX) through 
(XII), respectively, and by inserting after subclause (VII) the 
following new subclause:
                                    ``(VIII) identify any Taxpayer 
                                Advocate Directive which was not 
                                honored by the Internal Revenue Service 
                                in a timely manner, as specified under 
                                paragraph (5);''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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