Improving Assistance for Taxpayers Act

Bill: 116-hr-1825
Sponsor: full_name: Rep. LaHood, Darin [R-IL-18]
Introduced: 2019-03-18
Policy area: Taxation
Subjects: Congressional oversight

Tax administration and collection, taxpayers
Latest action: action_date: 2019-03-18
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-03-18
action_desc: Introduced in House
text: <p><b>Improving Assistance for Taxpayers Act </b></p> <p>This bill requires 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 90 days. </p> <p>If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 90 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 116th CONGRESS 1st Session H. R. 1825 IN THE HOUSE OF REPRESENTATIVES March 18, 2019 Mr. LaHood (for himself and Mr. Suozzi ) 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 modernize the Office of the National Taxpayer Advocate.

1. Short title This Act may be cited as the Improving Assistance for Taxpayers Act . 2. Modernizing the Office of the National Taxpayer Advocate (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not later than 90 days after the issuance of such directive, and (B) in the case of any directive which is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate may (not later than 90 days after such modification or rescission) appeal to the Commissioner and the Commissioner shall (not later than 90 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 the Internal Revenue Code of 1986 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); .