summary
Introduced
09/12/2017
09/12/2017
In Committee
09/12/2017
09/12/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
115th Congress
Bill Summary
Taxpayer Bill of Rights Enhancement Act of 2017 This bill amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to: increase penalties for unauthorized disclosure or inspection of taxpayer information and allow punitive damages for willful unauthorized inspection or disclosure; prohibit the disclosure of taxpayer information to any contractor or other agent of a governmental entity without confidentiality safeguards; increase the limit on civil damages for unauthorized collection actions by Internal Revenue Service (IRS) employees and allow punitive damages for reckless or intentional actions; extend to two years the time limit for contesting a tax levy or for seeking a return of wrongfully levied property; waive user fees for taxpayers who agree to automated installment payments; allow amounts that have been wrongfully levied from retirement accounts to be recontributed without regard to contribution limits; modify the requirements and exceptions that apply to payments of estimated taxes; require the disclosure of collection activities relating to a joint account upon the oral request of either spouse (currently, a written request is required); and require tax-exempt organizations to file their tax returns in electronic form. The IRS must maintain a program that provides free tax preparation and electronic filing services to low-income and elderly taxpayers. The bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require at least one IRS appeals officer and one settlement officer to be located and permanently available in each state, the District of Columbia, and Puerto Rico.
AI Summary
This bill, the Taxpayer Bill of Rights Enhancement Act of 2017, amends the Internal Revenue Code to enhance various taxpayer rights, including:
1. Increasing penalties for unauthorized disclosure or inspection of taxpayer information, and allowing punitive damages for willful unauthorized actions.
2. Prohibiting disclosure of taxpayer information to contractors or agents without confidentiality safeguards.
3. Increasing the limit on civil damages for unauthorized collection actions by IRS employees, and allowing punitive damages for reckless or intentional actions.
4. Extending the time limit for contesting a tax levy or seeking return of wrongfully levied property from 9 months to 2 years.
5. Waiving user fees for taxpayers who agree to automated installment payments.
6. Allowing amounts wrongfully levied from retirement accounts to be recontributed without regard to contribution limits.
7. Modifying the requirements and exceptions for estimated tax payments.
8. Requiring disclosure of collection activities on joint accounts upon oral request (previously required a written request).
9. Requiring tax-exempt organizations to file their tax returns electronically.
The bill also requires the IRS to maintain a free tax preparation and e-filing program for low-income and elderly taxpayers, and mandates that there be at least one appeals officer and one settlement officer located in each state, DC, and Puerto Rico.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S5219) (on 09/12/2017)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/115th-congress/senate-bill/1793/all-info |
| BillText | https://www.congress.gov/115/bills/s1793/BILLS-115s1793is.pdf |
| Bill | https://www.congress.gov/115/bills/s1793/BILLS-115s1793is.pdf.pdf |
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