Bill > S951

This bill, titled the Taxpayer Bill of Rights Act of 2015, amends the Internal Revenue Code of 1986 to clarify a duty of the Commissioner of Internal Revenue, who is the head of the Internal Revenue Service (IRS). Specifically, it mandates that the Commissioner must ensure that all IRS employees are knowledgeable about and consistently follow various taxpayer rights. These rights, outlined in numerous sections of the tax code and other related legislation, include the right to be informed with clear and accessible guidance, the right to be treated professionally and courteously, the right to pay only the correct amount of tax, the right to challenge IRS positions and be heard, the right to appeal decisions in an independent forum, the right to finality in tax matters, the right to privacy and confidentiality, the right to retain representation, and the right to a fair tax system that does not target individuals or organizations based on their beliefs.