Bill Sponsor
House Bill 5342
115th Congress(2017-2018)
Improving Assistance for Taxpayers Act
Introduced
Introduced
Introduced in House on Mar 20, 2018
Overview
Text
Introduced
Mar 20, 2018
Latest Action
Mar 20, 2018
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
5342
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
Illinois
House Votes (0)
Senate Votes (0)
No House votes have been held for this 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If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner.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.

Text (1)
March 20, 2018
Actions (2)
03/20/2018
Referred to the House Committee on Ways and Means.
03/20/2018
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:40:10 PM