H.R. 5444

Referred to Committee

To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to make permanent the Volunteer Income Tax Assistance matching grant program, to require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers, to amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics, to provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft, to require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center, to amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection, to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, to amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods, and for other purposes.

Introduced 4/10/2018•115th Congress•House

Congress.gov

Latest Action

Received in the Senate and Read twice and referred to the Committee on Finance.

4/19/2018 • Senate

Summary

Taxpayer First Act

This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).

The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.

With respect to the services provided to taxpayers, the bill requires the IRS to:

submit to Congress a customer service strategy,
continue to operate the IRS Free File Program, and
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise.

The bill revises enforcement procedures relating to:

the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements,
equitable relief from joint liability,
the issuance of a summons,
referrals for private debt collection,
contacting third parties, and
providing access to return and return information to individuals who are not IRS employees.

The bill addresses the organizational structure of the IRS by:

modifying the titles of several IRS officials,
establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate,
eliminating the IRS Oversight Board, and
requiring the IRS to submit a reorganization plan to Congress.

The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

Reported to House amended, Part I • 4/13/2018

Enter your district to see how this bill affects your community

Topics & Subjects

Policy Area: Taxation

Administrative remediesBanking and financial institutions regulationCivil actions and liabilityCongressional oversightDebt collectionDepartment of the TreasuryExecutive agency funding and structureFederal officialsInternal Revenue Service (IRS)JudgesSpecialized courtsTax administration and collection, taxpayers