H.R. 5444 - 115th Congress (2017-2018) - 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.

Text (4)

April 19, 2018

April 18, 2018

April 13, 2018

April 10, 2018

Amendments (1)

Apr 18, 2018

Offered in House

Sponsorship

House Amendment 543

The amendment in the nature of a substitute recommended by the Committee on Ways and Means now printed in the bill is considered adopted.

Submitted

Actions (19)

Show Only Major Actions

04/19/2018

Received in the Senate and Read twice and referred to the Committee on Finance.

04/18/2018

Pursuant to the provisions of H. Res. 831, the text of H.R. 2901, H.R. 5437, H.R. 5438, H.R. 5439, H.R. 5440, H.R. 5443, H.R. 5445, and H.R. 5446, all as passed by the House, were appended to the end of the engrossment of H.R. 5444 as new matter.

04/18/2018

Motion to reconsider laid on the table Agreed to without objection.

04/18/2018

On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146). (text: CR H3411-3416)

04/18/2018

Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146).(text: CR H3411-3416)

04/18/2018

Considered as unfinished business. (consideration: CR H3429)

04/18/2018

POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5444, the Chair put the question on passage of the bill, and by voice vote, announced that the ayes had prevailed. Ms. Jenkins (KS) demanded the yeas and nays and the Chair postponed further proceedings on the question of passage of H.R. 5444 until later in the legislative day.

04/18/2018

The previous question was ordered pursuant to the rule.

04/18/2018

DEBATE - The House proceeded with one hour of debate on H.R. 5444.

04/18/2018

Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.

04/18/2018

Considered under the provisions of rule H. Res. 831. (consideration: CR H3411-3422)

04/16/2018

Rules Committee Resolution H. Res. 831 Reported to House. Rule provides for consideration of H.R. 5444 and H.R. 5445. Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.

04/13/2018

Placed on the Union Calendar, Calendar No. 488.

04/13/2018

Committee on Financial Services discharged.

04/13/2018

Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.

04/11/2018

Ordered to be Reported (Amended) by Voice Vote.

04/11/2018

Committee Consideration and Mark-up Session Held.

04/10/2018

Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

04/10/2018

Introduced in House

Public Record

Record Updated

Jan 11, 2023 1:39:54 PM