IRS Act of 2013

Bill: 113-hr-2532
Sponsor: full_name: Rep. Roskam, Peter J. [R-IL-6]
Introduced: 2013-06-27
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Congressional oversight

Department of the Treasury

Employee performance

Executive agency funding and structure

Government employee pay, benefits, personnel management

Government ethics and transparency, public corruption

Government information and archives

Internal Revenue Service (IRS)

Judicial review and appeals

Tax administration and collection, taxpayers

Tax-exempt organizations
Latest action: action_date: 2013-06-27
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-06-27
action_desc: Introduced in House
text: <p>Integrity Restoration Strategy Act of 2013 or the IRS Act of 2013 - Provides that if the Internal Revenue Service (IRS) receives an application for recognition of an organizations's tax-exempt status and requests additional information to process such application, the IRS shall: (1) include a due date in the request for providing such additional information (not less than 30 days), (2) conclude that an application is abandoned if no response if received by the due date, and (3) provide a written substantive response to the organization's response to the request for additional information not later than the number of days given to the organization to respond to the IRS request. Deems an application approved if the IRS fails to provide a response within the required time period, unless the IRS demonstrates to a court that the organization does not qualify for tax-exempt status.</p> <p>Requires the IRS Commissioner to: (1) complete implementation of all recommendations set out in the report of the Inspector General for Tax Administration of the Department of the Treasury titled &quot;Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review&quot; and report to Congress; (2) establish new procedures, accountability measures, and supervisory positions to ensure that proper supervision and oversight is provided to all IRS departments; and (3) report to Congress quarterly on such procedures and the employment status of employees found responsible for targeting conservative groups. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2532 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 provide for the establishment of new procedures at the Internal Revenue Service, and for other purposes.

1. Short title This Act may be cited as the Integrity Restoration Strategy Act of 2013 or as the IRS Act of 2013 . 2. Determinations of tax-exempt status If the Internal Revenue Service receives an application for recognition of tax-exempt status for any organization and the Internal Revenue Service responds to such application with a request for additional information— (1) such request shall include a due date for providing such additional information which shall be expressed as a number of days (not less than 30 days) from the date on which such request is sent, (2) if no response from the applicant is received by the Internal Revenue Service by such due date, the Internal Revenue Service shall conclude that the applicant has not taken the steps necessary to file for tax-exempt status, (3) if a response from the applicant is received by the Internal Revenue Service by such due date, the Internal Revenue Service shall have the same number of days to provide a written substantive response to the applicant’s response as the number of days referred to in paragraph (1), and (4) if the Internal Revenue Service fails to provide such written substantive response before the deadline under paragraph (3), the applicant’s application for tax-exempt status shall be deemed to have been approved unless the Internal Revenue Service demonstrates to a court of competent jurisdiction that the organization does not qualify for such status. 3. Internal Revenue Service required to implement recommendations relating to the use of inappropriate criteria in the review of applications for tax-exempt status (a) In general Not later than 1 year after the date of the enactment of this Act, the Commissioner of the Internal Revenue Service shall complete implementation of all of the recommendations set out in the report the Treasury Inspector General for Tax Administration titled Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review . (b) Report to Congress Not later than 90 days after the 1-year period beginning on the date of the enactment of this Act (or, if earlier, 90 days after the Commissioner completes the implementation of the recommendations referred to in subsection (a)), the Treasury Inspector General for Tax Administration shall submit a report to Congress which includes— (1) the determination of such Inspector General as to whether all of the recommendations referred to in subsection (a) have been implemented, (2) a detailed description of such implementation, and (3) any recommendations of such Inspector General regarding further implementation. 4. Establishment of new procedures, etc (a) In general The Commissioner of the Internal Revenue Service shall establish new procedures, accountability measures, and supervisory positions to ensure that proper supervision and oversight is provided to all departments of the Internal Revenue Service. (b) Report to Congress The Commissioner of the Internal Revenue Service shall provide quarterly reports to Congress providing detailed descriptions of— (1) the procedures, measures, and positions described in subsection (a) which have been established since May 13, 2013, and (2) the employment status of employees found responsible for targeting conservative groups.