US HR5342

Bill

Improving Assistance for Taxpayers Act

Introduced
03/20/2018

In Committee
03/20/2018

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

Improving Assistance for Taxpayers Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

AI Summary

This bill, the Improving Assistance for Taxpayers Act, amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specific timeframes. Specifically, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with a Taxpayer Advocate Directive issued by the National Taxpayer Advocate within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate can appeal to the Commissioner, who must then either ensure compliance with the original directive or provide a detailed description of the reasons for any modification or rescission within 30 days. The bill also requires the National Taxpayer Advocate's annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

Committee Categories

Budget and Finance

Sponsors (1)

Darin LaHood (R)*,

Last Action

Referred to the House Committee on Ways and Means. (on 03/20/2018)

Official Document

https://www.congress.gov/bill/115th-congress/house-bill/5342/all-info

(4 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.congress.gov/bill/115th-congress/house-bill/5342/all-info
BillText	https://www.congress.gov/115/bills/hr5342/BILLS-115hr5342ih.pdf
Bill	https://www.congress.gov/115/bills/hr5342/BILLS-115hr5342ih.pdf.pdf

Bill	Bill Name	Last Action	Type
HR5444	21st Century IRS Act Taxpayer First Act Short Titles as Reported to House Taxpayer First Act	Received in the Senate and Read twice and referred to the Committee on Finance.	Related
HR7227	Taxpayer First Act of 2018	Received in the Senate.	Related
HR88	Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act	Message on House action received in Senate and at desk: House amendment to Senate amendment.	Related
HRes831	Providing for consideration of the bill (H.B. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes, and providing for consideration of the bill (H.B. 5445) to amend the Internal Revenue Code of 1986 to improve cybersecurity and taxpayer identity protection, and modernize the information technology of the Internal Revenue Service, and for other purposes.	Motion to reconsider laid on the table Agreed to without objection.	Similar To

Bill > HR5342

US HR5342

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary