Taxpayer Bill of Rights Act of 2015

Bill: 114-s-943
Sponsor: full_name: Sen. Portman, Rob [R-OH]
Introduced: 2015-04-15
Policy area: Taxation
Subjects: Administrative remedies

Department of the Treasury

Government employee pay, benefits, personnel management

Government ethics and transparency, public corruption

Internal Revenue Service (IRS)

Lawyers and legal services

Right of privacy

Tax administration and collection, taxpayers
Latest action: action_date: 2015-04-15
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-04-15
action_desc: Introduced in Senate
text: <p><strong>Taxpayer Bill of Rights Act of 2015</strong></p> <p>Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accord with taxpayer rights, including the right to be informed, to quality service, to pay no more than the correct amount of tax, to challenge the position of IRS and to be heard, to appeal an IRS decision to an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.</p>

tv_txt: II 114th CONGRESS 1st Session S. 943 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Portman 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 clarify that a duty of the Commissioner of Internal Revenue is to ensure that Internal Revenue Service employees are familiar with and act in accord with certain taxpayer rights.

1. Short title This Act may be cited as the Taxpayer Bill of Rights Act of 2015 . 2. Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights (a) In general Section 7803(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: (3) Execution of duties in accord with taxpayer rights In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including— (A) the right to be informed, (B) the right to quality service, (C) the right to pay no more than the correct amount of tax, (D) the right to challenge the position of the Internal Revenue Service and be heard, (E) the right to appeal a decision of the Internal Revenue Service in an independent forum, (F) the right to finality, (G) the right to privacy, (H) the right to confidentiality, (I) the right to retain representation, and (J) the right to a fair and just tax system. . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.