Protecting Taxpayers from Intrusive IRS Requests Act

Bill: 114-hr-1059
Sponsor: full_name: Rep. Roskam, Peter J. [R-IL-6]
Introduced: 2015-02-25
Policy area: Taxation
Subjects: Congressional oversight

Political movements and philosophies

Religion

Tax administration and collection, taxpayers
Latest action: action_date: 2015-02-25
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2015-02-25
action_desc: Introduced in House
text: <p><strong>Protecting Taxpayers from Intrusive IRS Requests Act</strong></p> <p>Prohibits the Internal Revenue Service (IRS) from asking any taxpayer any question regarding religious, political, or social beliefs. </p> <p>Expresses the sense of Congress that: (1) any exceptions to such prohibition should identify the specific questions authorized, the class of taxpayers to whom such questions may be asked, and the circumstances under which such questions may be asked; and (2) if the IRS Commissioner determines that asking such questions would aid in the efficient administration of the tax laws, the Commissioner should submit a report to Congress that includes such questions in verbatim form and describes such class of taxpayers and the circumstances under which such questions would be asked. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1059 IN THE HOUSE OF REPRESENTATIVES February 25, 2015 Mr. Roskam introduced the following bill; which was referred to the Committee on Ways and Means A BILL To prohibit the Internal Revenue Service from asking taxpayers questions regarding religious, political, or social beliefs.

1. Short title This Act may be cited as the Protecting Taxpayers from Intrusive IRS Requests Act . 2. Prohibition on questions regarding religious, political, or social beliefs (a) In general The Internal Revenue Service shall not ask any taxpayer any question regarding religious, political, or social beliefs. (b) Sense of Congress regarding exceptions It is the sense of Congress that— (1) any exceptions to subsection (a) which are provided by later enacted provisions of law should identify the specific questions which are authorized, the class of taxpayers to which such questions are authorized to be asked, and the circumstances under which such questions are authorized to be asked, and (2) if the Commissioner of the Internal Revenue Service determines that asking any class of taxpayers a question prohibited under subsection (a) would aid in the efficient administration of the tax laws, such Commissioner should submit a report to Congress which— (A) includes such question in the verbatim form in which it is to be asked, (B) describes the class of taxpayers to whom the question is to be asked, and (C) describes the circumstances that would be required to exist before the question would be asked.