Bill > S3246

This bill, the Taxpayer First Act of 2018, aims to enhance protections for taxpayers from fraud and other illegal activities. Key provisions include: - Establishing a volunteer income tax assistance grant program to provide matching funds for qualified return preparation programs assisting applicable taxpayers and underserved populations. - Limiting the redisclosure and use of tax return information provided with consent. - Clarifying the standards and scope of review for equitable relief from joint tax liability. - Requiring the IRS to notify Congress and the public before closing Taxpayer Assistance Centers. - Expanding disclosure rules to allow the IRS to share more information with whistleblowers and protecting whistleblowers from retaliation. - Requiring the IRS to retain email records of principal officers and specified employees for at least 15 years. - Prohibiting the IRS from rehiring former employees who were involuntarily separated for misconduct. - Allowing the IRS Commissioner to more easily remove or transfer senior executives for performance or misconduct issues. - Mandating electronic filing for tax-exempt organizations and prohibiting the IRS from using funds for political targeting. - Establishing procedures for notifying taxpayers of suspected identity theft and improving coordination with the Social Security Administration. - Authorizing the IRS to transfer funds to combat tax fraud and fraud-related identity theft. - Requiring the IRS to establish an internet platform for Form 1099 filings and ensure electronically prepared paper returns include a scannable code. Overall, the bill aims to improve taxpayer protections, enhance IRS operations, and combat identity theft and tax fraud.

Budget and Finance

https://www.congress.gov/bill/115th-congress/senate-bill/3246/all-info