US HR1825

Bill

US HR1825

Improving Assistance for Taxpayers Act

Introduced
03/18/2019

In Committee
03/18/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to modernize the Office of the National Taxpayer Advocate. This bill requires the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. 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. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner.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. 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.

AI Summary

This bill, the Improving Assistance for Taxpayers Act, aims to modernize the Office of the National Taxpayer Advocate (NTA) within the Internal Revenue Service (IRS). The key provisions of the bill include: 1. Requiring the IRS Commissioner or a Deputy Commissioner to modify, rescind, or ensure compliance with any Taxpayer Advocate Directive issued by the NTA within 90 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA can appeal to the Commissioner, who must then ensure compliance with the directive or provide a detailed description of the reasons for any modification or rescission. 2. Requiring the NTA's annual report to Congress to identify any Taxpayer Advocate Directive that was not honored by the IRS in a timely manner, as specified in the bill. These changes are intended to improve the ability of the NTA, an independent organization within the IRS, to advocate for taxpayers and ensure their concerns are addressed by the IRS in a timely and transparent manner.

Committee Categories

Budget and Finance

Sponsors (2)

Darin LaHood (R)*, Tom Suozzi (D),

Last Action

Referred to the House Committee on Ways and Means. (on 03/18/2019)

Official Document

https://www.congress.gov/bill/116th-congress/house-bill/1825/all-info

(4 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.congress.gov/bill/116th-congress/house-bill/1825/all-info
BillText	https://www.congress.gov/116/bills/hr1825/BILLS-116hr1825ih.pdf
Bill	https://www.congress.gov/116/bills/hr1825/BILLS-116hr1825ih.pdf.pdf

Bill	Bill Name	Last Action	Type
HR1957	Taxpayer First Act of 2019	Became Public Law No: 116-152. (TXT \| PDF)	Related
HR3151	Taxpayer First Act	Became Public Law No: 116-25. (TXT \| PDF)	Related
HRes1053	Providing for consideration of the bill (H.B. 6395) to authorize appropriations for fiscal year 2021 for military activities of the Department of Defense and for military construction, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.B. 7027) making additional supplemental appropriations for disaster relief requirements for the fiscal year ending September 30, 2020, and for other purposes; providing for considerati	Motion to reconsider laid on the table Agreed to without objection.	Similar To
S928	Taxpayer First Act of 2019	Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091)	Related

Bill > HR1825

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary