US S928

Bill

Taxpayer First Act of 2019

Introduced
03/28/2019

In Committee
03/28/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

A bill to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes. This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, 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 a comprehensive customer service strategy; continue the IRS Free File Program; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties; establish requirements for responding to Taxpayer Advocate Directives; permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; modify procedures for whistle-blowers; establish requirements for cybersecurity and identify protection; prohibit the rehiring of certain IRS employees who were removed for misconduct; allow the IRS to require additional taxpayers to file returns electronically; and increase the penalty for failing to file a return. The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions. 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 the acceptance of electronic signatures.

AI Summary

This bill, the Taxpayer First Act of 2019, aims to modernize and improve the Internal Revenue Service (IRS) by making changes to its organizational structure, customer service, enforcement procedures, information technology management, and use of electronic systems. Some key provisions include: - Establishing an Independent Office of Appeals within the IRS to resolve tax controversies without litigation in a fair and impartial manner. - Requiring the IRS to develop a comprehensive customer service strategy, continue the IRS Free File program, and exempt certain low-income taxpayers from payments required for an offer-in-compromise. - Modifying tax enforcement procedures related to property seizures, summons, joint liability, private debt collection, and contacting third parties. - Requiring the IRS Commissioner to appoint a Chief Information Officer, streamlining critical pay authority for IT positions, and establishing an internet platform for Form 1099 filings. - Expanding the use of electronic signatures and systems, and limiting the redisclosure of taxpayer information shared with third parties. - Prohibiting the rehiring of certain IRS employees who were removed for misconduct. - Increasing the penalty for failure to file a tax return. Overall, the bill aims to improve taxpayer services, enhance data security, and modernize IRS operations and technology.

Committee Categories

Budget and Finance

Sponsors (3)

Chuck Grassley (R)*, Susan Collins (R), Ron Wyden (D),

Last Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091) (on 03/28/2019)

Official Document

https://www.congress.gov/bill/116th-congress/senate-bill/928/all-info

(13 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.congress.gov/bill/116th-congress/senate-bill/928/all-info
BillText	https://www.congress.gov/116/bills/s928/BILLS-116s928is.pdf
Bill	https://www.congress.gov/116/bills/s928/BILLS-116s928is.pdf.pdf

Bill	Bill Name	Last Action	Type
HR1219	Clyde-Hirsch-Sowers RESPECT Act Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act	Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.	Related
HR1825	Improving Assistance for Taxpayers Act	Referred to the House Committee on Ways and Means.	Related
HR1875	VITA Permanence Act of 2019 Volunteer Income Tax Assistance Permanence Act of 2019	Referred to the House Committee on Ways and Means.	Related
HR1902	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.	Referred to the House Committee on Ways and Means.	Related
HR1905	To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.	Referred to the House Committee on Ways and Means.	Related
HR1957	Taxpayer First Act of 2019	Became Public Law No: 116-152. (TXT \| PDF)	Same As
HR2007	To require the Secretary of the Treasury to establish a program for the automated disclosure of taxpayer information for third-party income verification, and for other purposes.	Referred to the House Committee on Ways and Means.	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
S1099	Clyde-Hirsch-Sowers RESPECT Act Restraining Excessive Seizure of Property through the Exploitation of Civil asset forfeiture Tools Act	Read twice and referred to the Committee on Finance.	Related
S1100	A bill to institute a program for the disclosure of taxpayer information for third-party income verification through the Internet.	Read twice and referred to the Committee on Finance.	Related
S1876	Electronic Signature Standards Act	Read twice and referred to the Committee on Finance.	Similar To
S240	Taxpayer Identity Protection Act of 2019	Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S699-700)	Related

Bill > S928

US S928

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (3)

Last Action

Official Document

bill text

bill summary

bill summary

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