Tax Administration Integrity Act

Bill: 114-hr-3167
Sponsor: full_name: Rep. Katko, John [R-NY-24]
Introduced: 2015-07-22
Policy area: Taxation
Subjects: Business records

Evidence and witnesses

Public contracts and procurement

Tax administration and collection, taxpayers
Latest action: action_date: 2015-07-22
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2015-07-22
action_desc: Introduced in House
text: <p><strong>Tax Administration Integrity Act </strong></p> <p>This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS)&nbsp;from hiring any contractors or designating other non-IRS employees to receive summoned books, papers, records, or other data and to take summoned testimony under oath. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 3167 IN THE HOUSE OF REPRESENTATIVES July 22, 2015 Mr. Katko 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 prohibit the designation of individuals who are not employees of the Internal Revenue Service to examine certain books and witnesses.

1. Short title This Act may be cited as the Tax Administration Integrity Act . 2. Prohibition on designation of individuals who are not employees of the IRS to examine certain books and witnesses (a) In general Section 6103(n) of the Internal Revenue Code of 1986 is amended by adding at the end the following: No such person may be designated to receive summoned books, papers, records, or other data and to take summoned testimony under oath. . (b) Effective date The amendment made by subsection (a) shall take effect on the date of the enactment of this Act and shall apply to any designation of a person under section 6103(n) of the Internal Revenue Code of 1986 pursuant to section 301.7602–1T of the temporary regulations adopted June 17, 2014 (TD 9669), that is in effect on the date of enactment of this Act.