Improving Assistance for Taxpayers Act

Bill: 115-hr-5342
Sponsor: full_name: Rep. LaHood, Darin [R-IL-18]
Introduced: 2018-03-20
Policy area: Taxation
Subjects: Congressional oversight

Tax administration and collection, taxpayers
Latest action: action_date: 2018-03-20
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2018-03-20
action_desc: Introduced in House
text: <p><b>Improving Assistance for Taxpayers Act </b></p> <p>This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. </p> <p>In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. </p> <p>If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. </p> <p>The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

tv_txt: I 115th CONGRESS 2d Session H. R. 5342 IN THE HOUSE OF REPRESENTATIVES March 20, 2018 Mr. LaHood 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 ensure that the Internal Revenue Service responds promptly to Taxpayer Advocate Directives, and for other purposes.

1. Short title This Act may be cited as the Improving Assistance for Taxpayers Act . 2. Treatment of Taxpayer Advocate Directives (a) In general Section 7803(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Taxpayer Advocate Directives In the case of any Taxpayer Advocate Directive issued by the National Taxpayer Advocate pursuant to a delegation of authority from the Commissioner of the Internal Revenue Service— (A) the Commissioner or a Deputy Commissioner shall modify, rescind, or ensure compliance with such directive not later than 30 days after the issuance of such directive, and (B) in the case of any directive which is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate may appeal to the Commissioner and the Commissioner shall, not later than 30 days after such appeal is made, ensure compliance with such directive as issued by the National Taxpayer Advocate or provide the National Taxpayer Advocate with a detailed description of the reasons for any modification or rescission made or upheld by the Commissioner pursuant to such appeal. . (b) Report to certain committees of Congress regarding directives Section 7803(c)(2)(B)(ii) of such Code is amended by redesignating subclauses (VIII) through (XI) as subclauses (IX) through (XII), respectively, and by inserting after subclause (VII) the following new subclause: (VIII) identify any Taxpayer Advocate Directive which was not honored by the Internal Revenue Service in a timely manner, as specified under paragraph (5); . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.