Bill > S3278

This bill, the Protecting Taxpayers Act, makes several changes to the Internal Revenue Service (IRS) to provide additional protections for taxpayers. Key provisions include: - Establishing an IRS Management Board to oversee the IRS, rather than an Oversight Board, and modifying the Board's responsibilities. - Requiring the IRS to develop a comprehensive training strategy for employees, including training on taxpayer rights and resolving disputes efficiently. - Requiring quarterly notices of tax delinquency to taxpayers, rather than annual notices. - Providing the IRS with authority to regulate tax return preparers, including requiring them to meet minimum competency standards. - Establishing procedures to allow taxpayers to report and recover misdirected tax refund deposits. - Expanding the IRS's Volunteer Income Tax Assistance program to provide matching grants for return preparation programs assisting low-income taxpayers. - Expanding the IRS's Employee Plans Compliance Resolution System to make it easier for taxpayers and plan administrators to self-correct certain retirement plan errors. - Limiting the IRS's ability to refer low-income taxpayers to private debt collection agencies. - Providing taxpayers the right to an independent conference with the IRS Office of Appeals and greater access to case files. - Establishing new procedures for designating cases for litigation and limiting the IRS's authority to deny taxpayers access to the Office of Appeals.

Budget and Finance

https://www.congress.gov/bill/115th-congress/senate-bill/3278/all-info