H.R. 7227 - 115th Congress (2017-2018) - Taxpayer First Act of 2018

This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems.

The bill includes provisions that

establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
require the IRS to develop customer service and training strategies;
continue the IRS Free File Program;
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
modify certain tax enforcement procedures and requirements;
establish requirements for responding to Taxpayer Advocate Directives;
permanently authorize the Volunteer Income Tax Assistance Matching Grant Program;
modify procedures for whistle-blowers;
establish requirements for cybersecurity and identify protection;
allow the IRS to require additional taxpayers to file returns electronically;
require the IRS Commissioner to appoint a Chief Information Officer;
modify requirements for managing information technology;
specify requirements for retaining electronic records;
prohibit the rehiring of certain IRS employees who were removed for misconduct;
make Tax Court judges subject to the same grounds for disqualification as other federal judges; and
authorize streamlined critical pay authority for certain IRS information technology positions.

The bill requires the IRS to implement

online accounts for taxpayers and return preparers,
an Internet platform for Form 1099 filings,
a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
uniform standards and procedures for accepting electronic signatures.

Text (3)

Engrossed in House

December 20, 2018

Received in Senate

December 20, 2018

Introduced in House

December 10, 2018

Actions (11)

Show Only Major Actions

12/20/2018

Received in the Senate.

12/20/2018

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

12/20/2018

On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455). (text: CR H10402-10413)

12/20/2018

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455).(text: CR H10402-10413)

12/20/2018

Considered as unfinished business. (consideration: CR H10435)

12/20/2018

At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

12/20/2018

DEBATE - The House proceeded with forty minutes of debate on H.R. 7227.

12/20/2018

Considered under suspension of the rules. (consideration: CR H10402-10414)

12/20/2018

Mr. Rice (SC) moved to suspend the rules and pass the bill, as amended.

12/10/2018

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.

12/10/2018

Introduced in House

Public Record

Record Updated

Jan 11, 2023 1:40:51 PM