Strengthen Taxpayer Rights Act of 2023

Bill: 118-hr-6332
Sponsor: full_name: Rep. De La Cruz, Monica [R-TX-15]
Introduced: 2023-11-09
Policy area: Taxation
Latest action: action_date: 2023-11-09
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-11-09
action_desc: Introduced in House
text: <p> <strong>Strengthen Taxpayer Rights Act of 2023 </strong></p> <p>This bill prohibits Internal Revenue Service (IRS) employees, except for employees of the IRS Independent Office of Appeals, from participating in a conference brought by such office to resolve a taxpayer's disputed tax liability without the taxpayer's consent.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 6332 IN THE HOUSE OF REPRESENTATIVES November 9, 2023 Ms. De La Cruz (for herself, Mr. Weber of Texas , and Mr. Gooden 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 limit the participation of staff of the Internal Revenue Service in conferences being carried out by the Independent Office of Appeals for the purposes of resolving a taxpayer dispute.

1. Short title This Act may be cited as the Strengthen Taxpayer Rights Act of 2023 . 2. Limitation on staff participation in Independent Office of Appeals conferences (a) In general Section 7803(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8) Consent of taxpayer for participation in conference No individual employed by the Internal Revenue Service, other than an employee of the Internal Revenue Service Independent Office of Appeals, may appear in a conference being carried out as part of the resolution process described in paragraph (3) without the consent of the taxpayer that requested an appeal under this subsection. . (b) Effective date The amendment made by this section shall apply to conferences held after the date of the enactment of this section.