Taxpayer Protection Act of 2014

Bill: 113-s-2081
Sponsor: full_name: Sen. Collins, Susan M. [R-ME]
Introduced: 2014-03-05
Policy area: Taxation
Subjects: Administrative remedies

Constitution and constitutional amendments

Department of the Treasury

Government ethics and transparency, public corruption

Internal Revenue Service (IRS)

Political movements and philosophies

Tax administration and collection, taxpayers
Latest action: action_date: 2014-03-05
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-03-05
action_desc: Introduced in Senate
text: <p>Taxpayer Protection Act of 2014 - Amends the Internal Revenue Code to require the annual report of the Internal Revenue Service Oversight Board to include: (1) any claim filed during the preceding year alleging a violation of any constitutional right of a taxpayer&nbsp;by an Internal Revenue Service (IRS) employee; (2) with respect to such claim, whether a final administrative or judicial determination has been reached and whether the employment of any IRS employee determined to be liable for such violation has been terminated; and (3) a statement of the effectiveness of any procedures and measures established by the IRS to prevent discrimination by any IRS employee against any taxpayer on the basis of the taxpayer's political affiliations, beliefs, or activities. </p>

tv_txt: II 113th CONGRESS 2d Session S. 2081 IN THE SENATE OF THE UNITED STATES March 5, 2014 Ms. Collins introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to require notification of Congress by the Internal Revenue Service Oversight Board regarding any violation of the Constitutional rights of taxpayers.

1. Short title This Act may be cited as the Taxpayer Protection Act of 2014 . 2. Notification of Congress regarding violations of taxpayers' constitutional rights (a) In general Section 7802(f)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Constitutional rights of taxpayers For purposes of the annual report required under subparagraph (A), the Oversight Board shall include the following information: (i) Any claim filed during the preceding year by a taxpayer alleging, with respect to such taxpayer, a violation of any right under the Constitution of the United States by an employee of the Internal Revenue Service. (ii) For purposes of each claim described in clause (i)— (I) whether a final administrative or judicial determination on such claim has been reached, and (II) subject to section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998, whether the employment of any employee of the Internal Revenue Service determined to be liable for such violation has been terminated or, for any personnel action other than termination of such employee, the reasons provided by the Commissioner of Internal Revenue for such determination. (iii) The effectiveness of any procedures and measures established by the Internal Revenue Service to prevent discrimination by any employee of the Internal Revenue Service against any taxpayer on the basis of the political affiliation, beliefs, or activities of such taxpayer. . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.