Disclosure of Taxpayer Rights Act

Bill: 113-hr-2923
Sponsor: full_name: Rep. Marchant, Kenny [R-TX-24]
Introduced: 2013-08-01
Policy area: Taxation
Subjects: Government information and archives

Judicial review and appeals

Social work, volunteer service, charitable organizations

Tax administration and collection, taxpayers

Tax-exempt organizations
Latest action: action_date: 2013-08-01
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-08-01
action_desc: Introduced in House
text: <p>Disclosure of Taxpayer Rights Act - Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to include in its acknowledgment of receipt of an application of a charitable organization for tax-exempt status a notice of the right of an organization to obtain a declaratory judgment relating to its qualification and classification as a tax-exempt organization.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2923 IN THE HOUSE OF REPRESENTATIVES August 1, 2013 Mr. Marchant 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 require the Secretary of the Treasury to disclose certain taxpayer rights in the letter of acknowledgment of receipt of an application to be treated as an organization described in section 501(c)(3).

1. Short title This Act may be cited as the Disclosure of Taxpayer Rights Act . 2. Disclosure of Taxpayer Rights (a) In general Section 508 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (g) Disclosure of Taxpayer Rights The letter of acknowledgment of receipt of an application to be treated as an organization described in section 501(c)(3) shall include a notice of the right under section 7428 to obtain a declaratory judgment relating to status and classification as such an organization. . (b) Effective date The amendment made by this section shall apply to applications submitted after the date of the enactment of this Act.