Taxpayer First Act

Bill: 115-hr-5444
Sponsor: Rep. Jenkins, Lynn [R-KS-2]
Introduced: 2018-04-10 in the House
Policy area: Taxation
Subjects: Administrative remedies
Banking and financial institutions regulation
Civil actions and liability
Congressional oversight
Debt collection
Department of the Treasury
Executive agency funding and structure
Federal officials
Internal Revenue Service (IRS)
Judges
Specialized courts
Tax administration and collection, taxpayers

Summary:
action_date: 2018-04-10
text: 

Taxpayer First Act 

 
This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS). 
 
The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions. 
 
With respect to the services provided to taxpayers, the bill requires the IRS to: 
 
 
submit to Congress a customer service strategy, 
 
 continue to operate the IRS Free File Program, and 
 
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise. 
 
 
The bill revises enforcement procedures relating to: 
 
 
 the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements, 
 
 equitable relief from joint liability, 
 
 the issuance of a summons, 
 
 referrals for private debt collection, 
 
 contacting third parties, and 
 
 providing access to return and return information to individuals who are not IRS employees.
 
 
The bill addresses the organizational structure of the IRS by: 
 
 
modifying the titles of several IRS officials, 
 
 establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate, 
 
eliminating the IRS Oversight Board, and 
 
 requiring the IRS to submit a reorganization plan to Congress. 
 
 
The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges. 

action_date: 2018-04-13
text: 

Taxpayer First Act 

 
This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS). 
 
The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions. 
 
With respect to the services provided to taxpayers, the bill requires the IRS to: 
 
 
submit to Congress a customer service strategy, 
 
 continue to operate the IRS Free File Program, and 
 
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise. 
 
 
The bill revises enforcement procedures relating to: 
 
 
 the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements, 
 
 equitable relief from joint liability, 
 
 the issuance of a summons, 
 
 referrals for private debt collection, 
 
 contacting third parties, and 
 
 providing access to return and return information to individuals who are not IRS employees.
 
 
The bill addresses the organizational structure of the IRS by: 
 
 
modifying the titles of several IRS officials, 
 
 establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate, 
 
eliminating the IRS Oversight Board, and 
 
 requiring the IRS to submit a reorganization plan to Congress. 
 
 
The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges. 


Legislative actions:
action_date: 2018-04-19
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2018-04-18
text: Pursuant to the provisions of H. Res. 831, the text of H.R. 2901, H.R. 5437, H.R. 5438, H.R. 5439, H.R. 5440, H.R. 5443, H.R. 5445, and H.R. 5446, all as passed by the House, were appended to the end of the engrossment of H.R. 5444 as new matter.
action_date: 2018-04-18
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2018-04-18
text: On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146). (text: CR H3411-3416)
action_date: 2018-04-18
text: Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146).(text: CR H3411-3416)
action_date: 2018-04-18
text: Considered as unfinished business. (consideration: CR H3429)
action_date: 2018-04-18
text: POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5444, the Chair put the question on passage of the bill, and by voice vote, announced that the ayes had prevailed. Ms. Jenkins (KS) demanded the yeas and nays and the Chair postponed further proceedings on the question of passage of H.R. 5444 until later in the legislative day.
action_date: 2018-04-18
text: The previous question was ordered pursuant to the rule.
action_date: 2018-04-18
text: DEBATE - The House proceeded with one hour of debate on H.R. 5444.
action_date: 2018-04-18
text: Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.
action_date: 2018-04-18
text: Considered under the provisions of rule H. Res. 831. (consideration: CR H3411-3422)
action_date: 2018-04-16
text: Rules Committee Resolution H. Res. 831 Reported to House. Rule provides for consideration of H.R. 5444 and H.R. 5445. Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.
action_date: 2018-04-13
text: Placed on the Union Calendar, Calendar No. 488.
action_date: 2018-04-13
text: Committee on Financial Services discharged.
action_date: 2018-04-13
text: Committee on Financial Services discharged.
action_date: 2018-04-13
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.
action_date: 2018-04-13
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.
action_date: 2018-04-11
text: Ordered to be Reported (Amended) by Voice Vote.
action_date: 2018-04-11
text: Committee Consideration and Mark-up Session Held.
action_date: 2018-04-10
text: 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 consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2018-04-10
text: 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 consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2018-04-10
text: Introduced in House
action_date: 2018-04-10
text: Introduced in House