summary
Introduced
02/25/2015
02/25/2015
In Committee
03/25/2015
03/25/2015
Crossed Over
04/16/2015
04/16/2015
Passed
Dead
01/03/2017
01/03/2017
Introduced Session
114th Congress
Bill Summary
Taxpayer Bill of Rights Act of 2015 (Sec. 2) Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to quality service, to pay no more than the correct amount of tax, to challenge the position of the IRS and be heard, to an appeal in an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.
AI Summary
This bill, the Taxpayer Bill of Rights Act of 2015, amends the Internal Revenue Code to establish a clear duty for the Commissioner of Internal Revenue, the head of the Internal Revenue Service (IRS), to ensure that all IRS employees are knowledgeable about and adhere to a set of fundamental taxpayer rights. These rights, which are already provided for in other parts of tax law, include the right to be informed about tax matters, to receive quality service, to only pay the correct amount of tax owed, to challenge the IRS's position and be heard, to appeal IRS decisions in an independent forum, to have finality in tax matters, to privacy and confidentiality, to retain representation by a tax professional, and to a fair and just tax system overall.
Committee Categories
Budget and Finance
Sponsors (12)
Peter Roskam (R)*,
Mike Bishop (R),
Rod Blum (R),
Mike Bost (R),
Rodney Davis (R),
Glenn Grothman (R),
Randy Hultgren (R),
Tom Reed (R),
David Reichert (R),
David Trott (R),
Daniel Webster (R),
Don Young (R),
Last Action
Received in the Senate and Read twice and referred to the Committee on Finance. (on 04/16/2015)
Official Document
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