Eliminate Failed IRS Oversight Board Act

Bill: 115-hr-5370
Sponsor: full_name: Rep. Johnson, Sam [R-TX-3]
Introduced: 2018-03-21
Policy area: Taxation
Subjects: Administrative law and regulatory procedures

Advisory bodies

Department of the Treasury

Executive agency funding and structure

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers
Latest action: action_date: 2018-03-21
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2018-03-21
action_desc: Introduced in House
text: <p><b>Eliminate Failed IRS Oversight Board Act </b></p> <p>This bill amends the Internal Revenue Code to eliminate the Internal Revenue Service (IRS) Oversight Board. (The board is an independent body responsible for overseeing the IRS in its administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party.) </p>

tv_txt: I 115th CONGRESS 2d Session H. R. 5370 IN THE HOUSE OF REPRESENTATIVES March 21, 2018 Mr. Sam Johnson of Texas 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 eliminate the IRS Oversight Board.

1. Short title This Act may be cited as the Eliminate Failed IRS Oversight Board Act . 2. Elimination of IRS Oversight Board (a) In general Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by striking section 7802 (and by striking the item relating to such section in the table of sections of such subchapter). (b) Conforming amendments (1) Section 4946(c) of such Code is amended by adding or at the end of paragraph (5), by striking , or at the end of paragraph (6) and inserting a period, and by striking paragraph (7). (2) Section 6103(h) of such Code is amended by striking paragraph (6). (3) Section 7803(a) of such Code is amended by striking paragraph (4). (4) Section 7803(c)(1)(B)(ii) of such Code is amended by striking and the Oversight Board . (5) Section 7803(c)(2)(B)(iii) of such Code is amended by striking the Oversight Board, . (6) Section 8D of the Inspector General Act of 1978 is amended— (A) in subsections (g)(2) and (h), by striking the Internal Revenue Service Oversight Board and , (B) in subsection (l)(1), by striking or the Internal Revenue Service Oversight Board , and (C) in subsection (l)(2), by striking and the Internal Revenue Service Oversight Board .