Taxpayer First Act

Track
Summary
Title:

Taxpayer First Act

Taxpayer First Act
This bill revises requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems.
The bill includes provisions that
  • establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
  • require the IRS to develop comprehensive customer service and IRS personnel training strategies;
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
  • modify certain tax enforcement procedures and requirements;
  • establish requirements for responding to Taxpayer Advocate Directives;
  • establish a Community Volunteer Income Tax Assistance Matching Grant Program;
  • require the IRS to give public notice of the closure of taxpayer assistance centers;
  • modify procedures for whistle-blowers;
  • establish requirements for cybersecurity and identity protection;
  • provide notification to taxpayers of suspected identity theft;
  • require the appointment of a Chief Information Officer who shall develop and implement a multiyear strategic plan for IRS information technology needs;
  • modify requirements for managing IRS information technology;
  • expand electronic filing of tax returns;
  • prohibit the rehiring of certain IRS employees who were removed for misconduct;
  • require mandatory e-filing by tax-exempt organizations and notice before revocation of tax-exempt status for failure to file; and
  • increase penalties for failure to file tax returns.
The bill also requires the IRS to implement
  • an Internet platform for Form 1099 filings,
  • a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
  • uniform standards and procedures for accepting electronic signatures.
Actions
07/01/19

President

06/13/19

Passed Senate

06/10/19

Passed House

06/06/19

Introduced

importance filter:

Signed by President.

Date: July 1, 2019

Introduced in House

Date: June 6, 2019

Content
Code:
116.HR.3151
Subject:
Taxation
Taxpayer First Act
Date: June 6, 2019 Official Title: To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes.Short title This Act may be cited as the "Taxpayer First Act".Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.Table of Contents The table of contents for this Act is as follows:
  • (1) Establishment There is established in the Internal Revenue Service an office to be known as the "Internal Revenue Service Independent Office of Appeals".
* (A) **In general** The Internal Revenue Service Independent Office of Appeals shall be under the supervision and direction of an official to be known as the "Chief of Appeals". The Chief of Appeals shall report directly to the Commissioner of Internal Revenue and shall be entitled to compensation at the same rate as the highest rate of basic pay established for the Senior Executive Service under section 5382 of title 5, United States Code.
* (B) **Appointment** The Chief of Appeals shall be appointed by the Commissioner of Internal Revenue without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or the Senior Executive Service.
* (C) **Qualifications** An individual appointed under subparagraph (B) shall have experience and expertise in—
* (i) administration of, and compliance with, Federal tax laws,
* (ii) a broad range of compliance cases, and
* (iii) management of large service organizations.