Taxpayer Transparency and Efficient Audit Act

Bill: 113-hr-2530
Sponsor: full_name: Rep. Roskam, Peter J. [R-IL-6]
Introduced: 2013-06-27
Policy area: Taxation
Subjects: Accounting and auditing

Government information and archives

Tax administration and collection, taxpayers
Latest action: action_date: 2014-02-27
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2013-06-27
action_desc: Introduced in House
text: <p>Taxpayer Transparency and Efficient Audit Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.</p> <p> <H3>&nbsp;</H3> <UL> </UL> <p> <UL> <UL> <BR> </UL> </UL>

action_date: 2014-02-25
action_desc: Passed House amended
text: <p>Taxpayer Transparency and Efficient Audit Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; (3) to provide the taxpayer a written letter explaining why an audit of such taxpayer has taken more than one year to complete; and (4) to use amounts authorized or appropriated outside of this Act to carry out such requirements.</p> <ul></ul> <p><br /></p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2530 IN THE HOUSE OF REPRESENTATIVES June 27, 2013 Mr. Roskam introduced the following bill; which was referred to the Committee on Ways and Means A BILL To improve transparency and efficiency with respect to audits and communications between taxpayers and the Internal Revenue Service.

1. Short title This Act may be cited as the Taxpayer Transparency and Efficient Audit Act . 2. Deadline for responses to taxpayer correspondence Not later than 30 days after receiving any written correspondence from a taxpayer, the Internal Revenue Service shall provide a substantive written response. For purposes of the preceding sentence, an acknowledgment letter shall not be treated as a substantive response. 3. Taxpayer notification of disclosures by IRS of taxpayer information (a) In general Not later than 30 days after disclosing any taxpayer information to any agency or instrumentality of Federal, State, or local government, the Internal Revenue Service shall provide a written notification to the taxpayer describing— (1) the information disclosed, (2) to whom it was disclosed, and (3) the date of disclosure. (b) Exception Subsection (a) shall not apply if the Secretary of the Treasury, or the Secretary’s designee, determines that such notification would be detrimental to an ongoing criminal investigation or pose a risk to national security. 4. Deadline for conclusion of audits of individual taxpayers Any audit of a tax return of an individual by the Internal Revenue Service shall be concluded not later than 1 year after the date of the initiation of such audit and the Internal Revenue Service shall not assess any tax with respect to which such audit relates after the conclusion of such audit.

tv_txt: I 113th CONGRESS 2d Session H. R. 2530 IN THE HOUSE OF REPRESENTATIVES AN ACT To improve transparency and efficiency with respect to audits and communications between taxpayers and the Internal Revenue Service.

1. Short title This Act may be cited as the Taxpayer Transparency and Efficient Audit Act . 2. Deadline for responses to taxpayer correspondence Not later than 30 days after receiving any written correspondence from a taxpayer, the Internal Revenue Service shall provide a substantive written response. For purposes of the preceding sentence, an acknowledgment letter shall not be treated as a substantive response. 3. Taxpayer notification of disclosures by IRS of taxpayer information (a) In general Not later than 30 days after disclosing any taxpayer information to any agency or instrumentality of Federal, State, or local government, the Internal Revenue Service shall provide a written notification to the taxpayer describing— (1) the information disclosed, (2) to whom it was disclosed, and (3) the date of disclosure. (b) Exception Subsection (a) shall not apply if the Secretary of the Treasury, or the Secretary’s designee, determines that such notification would be detrimental to an ongoing criminal investigation or pose a risk to national security. 4. Deadline for conclusion of audits of individual taxpayers If any audit of a tax return of an individual by the Internal Revenue Service is not concluded before the end of the 1-year period beginning on the date of the initiation of such audit, the Internal Revenue Service shall provide the taxpayer a written letter explaining why such audit has taken more than 1 year to complete. 5. No additional funds authorized No additional funds are authorized to carry out the requirements of this Act. Such requirements shall be carried out using amounts otherwise authorized or appropriated.

Passed the House of Representatives February 25, 2014. Karen L. Haas, Clerk.

tv_txt: IIB 113th CONGRESS 2d Session H. R. 2530 IN THE SENATE OF THE UNITED STATES February 26, 2014 Received February 27, 2014 Read twice and referred to the Committee on Finance AN ACT To improve transparency and efficiency with respect to audits and communications between taxpayers and the Internal Revenue Service.

1. Short title This Act may be cited as the Taxpayer Transparency and Efficient Audit Act . 2. Deadline for responses to taxpayer correspondence Not later than 30 days after receiving any written correspondence from a taxpayer, the Internal Revenue Service shall provide a substantive written response. For purposes of the preceding sentence, an acknowledgment letter shall not be treated as a substantive response. 3. Taxpayer notification of disclosures by IRS of taxpayer information (a) In general Not later than 30 days after disclosing any taxpayer information to any agency or instrumentality of Federal, State, or local government, the Internal Revenue Service shall provide a written notification to the taxpayer describing— (1) the information disclosed, (2) to whom it was disclosed, and (3) the date of disclosure. (b) Exception Subsection (a) shall not apply if the Secretary of the Treasury, or the Secretary’s designee, determines that such notification would be detrimental to an ongoing criminal investigation or pose a risk to national security. 4. Deadline for conclusion of audits of individual taxpayers If any audit of a tax return of an individual by the Internal Revenue Service is not concluded before the end of the 1-year period beginning on the date of the initiation of such audit, the Internal Revenue Service shall provide the taxpayer a written letter explaining why such audit has taken more than 1 year to complete. 5. No additional funds authorized No additional funds are authorized to carry out the requirements of this Act. Such requirements shall be carried out using amounts otherwise authorized or appropriated.

Passed the House of Representatives February 25, 2014. Karen L. Haas, Clerk