US HR5444

Bill

21st Century IRS Act Taxpayer First Act Short Titles as Reported to House Taxpayer First Act

Introduced
04/10/2018

In Committee
04/11/2018

Crossed Over
04/19/2018

Passed

Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

21st Century IRS Act Taxpayer First Act Short Titles as Reported to House Taxpayer First Act This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS). The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions. With respect to the services provided to taxpayers, the bill requires the IRS to: submit to Congress a customer service strategy, continue to operate the IRS Free File Program, and exempt certain low-income taxpayers from payments required to submit an offer-in-compromise. The bill revises enforcement procedures relating to: the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements, equitable relief from joint liability, the issuance of a summons, referrals for private debt collection, contacting third parties, and providing access to return and return information to individuals who are not IRS employees. The bill addresses the organizational structure of the IRS by: modifying the titles of several IRS officials, establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate, eliminating the IRS Oversight Board, and requiring the IRS to submit a reorganization plan to Congress. The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

AI Summary

This bill amends the Internal Revenue Code to modernize and improve the Internal Revenue Service (IRS). Key provisions of the bill include: Establishing an Independent Office of Appeals within the IRS to resolve tax controversies, requiring the IRS to develop a comprehensive customer service strategy, continuing the IRS Free File Program, and providing a low-income exception for payments required for offers-in-compromise. The bill also revises enforcement procedures related to seizure of property, third-party summons, private debt collection, contacting third parties, and access to tax returns. The bill modifies the organizational structure of the IRS by changing the title of the Commissioner, establishing requirements for the Taxpayer Advocate, eliminating the IRS Oversight Board, and requiring the IRS to submit a reorganization plan to Congress. The bill also makes Tax Court judges subject to the same disqualification standards as other federal judges.

Committee Categories

Budget and Finance

Sponsors (5)

Lynn Jenkins (R)*, John Lewis (D), Kenny Marchant (R), Jim McGovern (D), Pete Sessions (R),

Last Action

Received in the Senate and Read twice and referred to the Committee on Finance. (on 04/19/2018)

Official Document

https://www.congress.gov/bill/115th-congress/house-bill/5444/all-info

(19 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.congress.gov/bill/115th-congress/house-bill/5444/all-info
BillText	https://www.congress.gov/115/bills/hr5444/BILLS-115hr5444eh.pdf
Bill	https://www.congress.gov/115/bills/hr5444/BILLS-115hr5444eh.pdf.pdf
BillText	https://www.congress.gov/115/bills/hr5444/BILLS-115hr5444rh.pdf
Bill	https://www.congress.gov/115/bills/hr5444/BILLS-115hr5444rh.pdf.pdf
BillText	https://www.congress.gov/115/bills/hr5444/BILLS-115hr5444ih.pdf
Bill	https://www.congress.gov/115/bills/hr5444/BILLS-115hr5444ih.pdf.pdf

Bill	Bill Name	Last Action	Type
HR1843	Clyde-Hirsch-Sowers RESPECT Act Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act	Received in the Senate and Read twice and referred to the Committee on Finance.	Related
HR2901	Volunteer Income Tax Assistance Permanence Act of 2017	Pursuant to the provisions of H. Res. 831, H.R. 2901 is laid on the table.	Related
HR5342	Improving Assistance for Taxpayers Act	Referred to the House Committee on Ways and Means.	Related
HR5361	To require that the Secretary of the Treasury establish a program for the issuance of identity protection personal identification numbers.	Referred to the House Committee on Ways and Means.	Related
HR5362	IRS Information Technology Accountability Act	Sponsor introductory remarks on measure. (CR H3427)	Related
HR5370	Eliminate Failed IRS Oversight Board Act	Referred to the House Committee on Ways and Means.	Related
HR5375	To require the Secretary of the Treasury to submit to Congress a comprehensive customer service strategy for the Internal Revenue Service.	Referred to the House Committee on Ways and Means.	Related
HR5376	Protecting Taxpayer Confidentiality Through Safeguards Act	Referred to the House Committee on Ways and Means.	Related
HR5377	Creating An Online Platform For Instant 1099 Submissions Act	Referred to the House Committee on Ways and Means.	Related
HR5386	IRS FAST Act IRS Fair Appeals Saving Taxpayers Act	Referred to the House Committee on Ways and Means.	Related
HR5437	To require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers.	Pursuant to the provisions of H. Res. 831, H.R. 5437 is laid on the table.	Related
HR5438	To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.	Pursuant to the provisions of H. Res. 831, H.R. 5438 is laid on the table.	Related
HR5439	To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.	Pursuant to the provisions of H. Res. 831, H.R. 5439 is laid on the table.	Related
HR5440	To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.	Pursuant to the provisions of H. Res. 831, H.R. 5440 is laid on the table.	Related
HR5443	To amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection.	Pursuant to the provisions of H. Res. 831, H.R. 5443 is laid on the table.	Related
HR5445	21st Century IRS Act	Pursuant to the provisions of H. Res. 831, H.R. 5445 is laid on the table.	Related
HR5446	To amend the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods.	Pursuant to the provisions of H. Res. 831, H.R. 5446 is laid on the table.	Related
HR7227	Taxpayer First Act of 2018	Received in the Senate.	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.	Related

Bill > HR5444

US HR5444

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (5)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary