Bill > S943

This bill, titled the Taxpayer Bill of Rights Act of 2015, amends the Internal Revenue Code of 1986 to establish a clear duty for the Commissioner of Internal Revenue to ensure that all employees of the Internal Revenue Service (IRS) are knowledgeable about and adhere to specific taxpayer rights. These rights, which are already provided for in other sections of the tax code, include the right to be informed, the right to quality service, the right to pay only the correct amount of tax, the right to challenge IRS positions and be heard, the right to appeal IRS decisions in an independent forum, the right to finality, the right to privacy, the right to confidentiality, the right to retain representation, and the right to a fair and just tax system. The bill aims to reinforce these existing protections by making it an explicit responsibility of the IRS Commissioner to train and manage IRS staff accordingly, ensuring these rights are consistently upheld in taxpayer interactions.