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House Bill 1825
116th Congress(2019-2020)
Improving Assistance for Taxpayers Act
Introduced
Introduced
Introduced in House on Mar 18, 2019
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Introduced in House 
Mar 18, 2019
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Introduced in House(Mar 18, 2019)
Mar 18, 2019
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 1825 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 1825


To amend the Internal Revenue Code of 1986 to modernize the Office of the National Taxpayer Advocate.

IN THE HOUSE OF REPRESENTATIVES

March 18, 2019

Mr. LaHood (for himself and Mr. Suozzi) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to modernize the Office of the National Taxpayer Advocate.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Improving Assistance for Taxpayers Act”.

SEC. 2. Modernizing the Office of the National Taxpayer Advocate.

(a) In general.—Section 7803(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(5) TAXPAYER ADVOCATE DIRECTIVES.—In the case of any Taxpayer Advocate Directive issued by the National Taxpayer Advocate pursuant to a delegation of authority from the Commissioner of the Internal Revenue Service—

“(A) the Commissioner or a Deputy Commissioner shall modify, rescind, or ensure compliance with such directive not later than 90 days after the issuance of such directive, and

“(B) in the case of any directive which is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate may (not later than 90 days after such modification or rescission) appeal to the Commissioner and the Commissioner shall (not later than 90 days after such appeal is made) ensure compliance with such directive as issued by the National Taxpayer Advocate or provide the National Taxpayer Advocate with a detailed description of the reasons for any modification or rescission made or upheld by the Commissioner pursuant to such appeal.”.

(b) Report to certain committees of Congress regarding directives.—Section 7803(c)(2)(B)(ii) of the Internal Revenue Code of 1986 is amended by redesignating subclauses (VIII) through (XI) as subclauses (IX) through (XII), respectively, and by inserting after subclause (VII) the following new subclause:

“(VIII) identify any Taxpayer Advocate Directive which was not honored by the Internal Revenue Service in a timely manner, as specified under paragraph (5);”.