Title: Improving Assistance for Taxpayers Act
Policy area: Taxation

Summary:
Improving Assistance for Taxpayers Act
This bill requires 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 90 days.
If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 90 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 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1825 Introduced in House (IH)]

<DOC>






116th CONGRESS
  1st Session
                                H. R. 1825

 To amend the Internal Revenue Code of 1986 to modernize the Office of 
                    the National Taxpayer Advocate.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 18, 2019

Mr. LaHood (for himself and Mr. Suozzi) 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 modernize the Office of 
                    the National Taxpayer Advocate.

    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. MODERNIZING THE OFFICE OF THE NATIONAL TAXPAYER ADVOCATE.

    (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 90 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 (not later than 90 days 
                after such modification or rescission) appeal to the 
                Commissioner and the Commissioner shall (not later than 
                90 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 the Internal Revenue Code of 
1986 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);''.
                                 <all>