Taxpayer First Act of 2019

Bill: 116-s-928
Sponsor: Sen. Grassley, Chuck [R-IA]
Introduced: 2019-03-28 in the Senate
Policy area: Taxation
Subjects: Administrative law and regulatory procedures
Administrative remedies
Advisory bodies
Bank accounts, deposits, capital
Business records
Census and government statistics
Civil actions and liability
Computer security and identity theft
Computers and information technology
Congressional oversight
Consumer credit
Crime victims
Criminal investigation, prosecution, interrogation
Debt collection
Department of the Treasury
Employee hiring
Employment discrimination and employee rights
Executive agency funding and structure
Federal officials
Fraud offenses and financial crimes
Government buildings, facilities, and property
Government employee pay, benefits, personnel management
Government ethics and transparency, public corruption
Government information and archives
Government studies and investigations
Income tax exclusion
Inflation and prices
Interest, dividends, interest rates
Internal Revenue Service (IRS)
Internet and video services
Internet, web applications, social media
Performance measurement
Poverty and welfare assistance
Public contracts and procurement
Public-private cooperation
Right of privacy
Social work, volunteer service, charitable organizations
Tax administration and collection, taxpayers
Tax-exempt organizations
User charges and fees

Summary:
action_date: 2019-03-28
text: 

Taxpayer First Act of 2019 

 
This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. 
 
The bill includes provisions that
 
 
establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
 
require the IRS to develop a comprehensive customer service strategy; 
 
continue the IRS Free File Program;
 
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
 
modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties;
 
 establish requirements for responding to Taxpayer Advocate Directives; 
 
 permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; 
 
 modify procedures for whistle-blowers;
 
establish requirements for cybersecurity and identify protection; 
 
prohibit the rehiring of certain IRS employees who were removed for misconduct; 
 
allow the IRS to require additional taxpayers to file returns electronically; and
 
 increase the penalty for failing to file a return.
 
 
The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions. 
 
The bill also requires the IRS to implement 
 
 
an Internet platform for Form 1099 filings, 
 
a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
 
uniform standards and procedures for the acceptance of electronic signatures.
 


Legislative actions:
action_date: 2019-03-28
text: Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091)
action_date: 2019-03-28
text: Introduced in Senate