Taxpayer Bill of Rights Act of 2015

Bill: 114-hr-1058
Sponsor: full_name: Rep. Roskam, Peter J. [R-IL-6]
Introduced: 2015-02-25
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: 2015-04-16
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-02-25
action_desc: Introduced in House
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 accordance with taxpayer rights, including the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.</p>

action_date: 2015-04-13
action_desc: Reported to House with amendment(s)
text: <p><strong>Taxpayer Bill of Rights Act of 2015</strong></p> <p>(Sec. 2) Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance 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 the IRS and be heard, to an appeal in an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.</p>

action_date: 2015-04-15
action_desc: Passed House amended
text: <p>(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.)</p> <p><strong>Taxpayer Bill of Rights Act of 2015</strong></p> <p>(Sec. 2) Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance 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 the IRS and be heard, to an appeal in an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.</p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1058 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 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 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 be assisted, (C) the right to be heard, (D) the right to pay no more than the correct amount of tax, (E) the right of appeal, (F) the right to certainty, (G) the right to privacy, (H) the right to confidentiality, (I) the right to representation, and (J) the right to a fair and just tax system. .

tv_txt: IB 114th CONGRESS 1st Session H. R. 1058 IN THE HOUSE OF REPRESENTATIVES AN ACT 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.

Passed the House of Representatives April 15, 2015. Karen L. Haas, Clerk.

tv_txt: IIB 114th CONGRESS 1st Session H. R. 1058 IN THE SENATE OF THE UNITED STATES April 16, 2015 Received; read twice and referred to the Committee on Finance AN ACT 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.

Passed the House of Representatives April 15, 2015. Karen L. Haas, Clerk

tv_txt: IB Union Calendar No. 50 114th CONGRESS 1st Session H. R. 1058 [Report No. 114–70] IN THE HOUSE OF REPRESENTATIVES February 25, 2015 Mr. Roskam introduced the following bill; which was referred to the Committee on Ways and Means April 13, 2015 Additional sponsors: Mr. Hultgren , Mr. Reichert , Mr. Rodney Davis of Illinois , Mr. Bishop of Michigan , Mr. Blum , Mr. Trott , Mr. Bost , Mr. Grothman , Mr. Webster of Florida , Mr. Reed , and Mr. Young of Alaska April 13, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on February 25, 2015 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.

April 13, 2015 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed