A bill to require the Internal Revenue Service to provide Congress with sufficient notice prior to the closing of any Taxpayer Assistance Center.

Bill: 116-s-1090
Sponsor: full_name: Sen. Enzi, Michael B. [R-WY]
Introduced: 2019-04-09
Policy area: Taxation
Subjects: Congressional oversight

Department of the Treasury

Executive agency funding and structure

Government buildings, facilities, and property

Internal Revenue Service (IRS)

Rural conditions and development

Small towns

Tax administration and collection, taxpayers
Latest action: action_date: 2019-04-09
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2019-04-09
action_desc: Introduced in Senate
text: <p>This bill requires the Internal Revenue Service (IRS) to notify Congress before closing a Taxpayer Assistance Center. At least 90 days before a proposed closure would take effect, the IRS must submit to Congress a report including the reasons for the closure and a description of the taxpayer assistance services that will be provided to taxpayers in certain areas that will be affected by the closure. </p>

tv_txt: II 116th CONGRESS 1st Session S. 1090 IN THE SENATE OF THE UNITED STATES April 9, 2019 Mr. Enzi introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To require the Internal Revenue Service to provide Congress with sufficient notice prior to the closing of any Taxpayer Assistance Center.

1. Notice from IRS regarding closure of Taxpayer Assistance Centers Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury or the Secretary's delegate shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate which provides the reasons for the proposed closure and a description of the taxpayer assistance services which will be provided by the Internal Revenue Service after the proposed closure takes effect to taxpayers in any rural city, town, or unincorporated area which has a population of not more than 50,000 inhabitants and would be affected by the proposed closure.