Bill > S3931

This bill, known as the Taxpayer Assistance and Service Act (TAS Act), aims to improve taxpayer services provided by the Internal Revenue Service (IRS) by implementing several key provisions. It mandates the digitization of tax returns and correspondence using optical character recognition technology, establishes a public dashboard to display real-time IRS backlogs and wait times for taxpayers, and expands electronic access to information about tax returns and refunds through a website and mobile application. The bill also enhances callback technology for taxpayers, allows for online responses to IRS notices, and streamlines processes for installment agreements and offers-in-compromise, including eliminating fees for certain individuals and informing those facing economic hardship about collection alternatives. Furthermore, it increases the frequency of delinquency notices to quarterly, strengthens whistleblower protections and award reviews, and provides specific relief for hostages and individuals wrongfully detained abroad by postponing tax deadlines and allowing for refunds of penalties. The legislation also introduces new penalties for tax return preparers who engage in improper practices, clarifies judicial review processes for tax disputes, and enhances the authority and access of the Taxpayer Advocate Service (TAS) to better assist taxpayers. Finally, it includes provisions to simplify certain tax rules for Americans abroad, adjust thresholds for small tax disputes, and improve the IRS's ability to handle tax fraud and enforce preparer standards.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/3931/all-info