Bill Sponsor
BILLSPONSOR
Bill Sponsor
Politicians
Bills
House Bill 5386
115th Congress(2017-2018)
IRS FAST Act
Introduced
Introduced
Introduced in House on Mar 22, 2018
Overview
Text
Introduced in House 
Mar 22, 2018
Not Scanned for Linkage
About Linkage
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.
Introduced in House(Mar 22, 2018)
Mar 22, 2018
Not Scanned for Linkage
About Linkage
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.
Jump To
H. R. 5386 (Introduced-in-House)


115th CONGRESS
2d Session
H. R. 5386


To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.

IN THE HOUSE OF REPRESENTATIVES

March 22, 2018

Mr. Young of Iowa introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.

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 “IRS Fair Appeals Saving Taxpayers Act” or as the “IRS FAST Act”.

SEC. 2. Access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.

(a) In general.—In the case of any taxpayer with respect to which a conference with the Internal Revenue Service Office of Appeals has been scheduled, such taxpayer shall be provided access to the nonprivileged portions of the case file on record regarding the disputed issues not later than 10 days before the date of such conference.

(b) Taxpayer election To expedite conference.—If the taxpayer so elects, subsection (a) shall be applied by substituting “the date of such conference” for “10 days before the date of such conference”.