S. 5441

TAS Act

Sponsor: Mike Crapo · 0 cosponsors

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Where it stands

Introduced Sep 17
Committee Now
Senate —
House of Representatives —
Law —

Introduced Sep 17
Committee Now
Senate —
House of Representatives —
Law —

Placed on Senate Legislative Calendar under General Orders. Calendar No. 670. (Sep 17)

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Text of the bill

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Sec. 1. Short title; etc

I Tax Administration and Customer Service

Sec. 101. Digitization of tax returns and correspondence

Sec. 102. Establishment of dashboard to inform taxpayers of backlogs and wait times

Sec. 103. Expansion of electronic access to information about returns and refunds

Sec. 104. Expansion of callback technology

Sec. 105. Expansion of online accounts

Sec. 106. Automation of refund offset bypass

Sec. 107. Installment agreement fees eliminated for certain individuals

Sec. 108. Individuals facing economic hardships informed of collection alternatives

Sec. 109. Quarterly notices to certain taxpayers with delinquencies

Sec. 110. Low-income taxpayer clinic funding unlocked

Sec. 111. Chief Counsel reviews of offers-in-compromise streamlined

Sec. 112. Modification of procedural requirements for penalties and disallowance periods

Sec. 113. Return of amounts collected by IRS in excess of accepted offer-in-compromise amount

Sec. 114. Extension of period for return of amounts subject to wrongful levy

Sec. 115. Reports to Congress

II American Citizens Abroad

Sec. 201. Report on combined tax and foreign bank and financial account reporting

Sec. 202. Study and reports on simplification

Sec. 203. Extension of time for persons outside of the United States to request abatement of math error

Sec. 204. Clarification of assessment authority; pre-assessment appeals of foreign information return penalties

Sec. 205. Repeal of due date requirements for certain information returns relating to foreign gifts and trusts

III Judicial Review

Sec. 301. Authorization of subpoenas before hearings to facilitate settlements

Sec. 302. Clarification of Tax Court authority to order relief from a judgment or order

Sec. 303. Authorization of special trial judges to hear additional cases and address contempt

Sec. 304. Disqualification of judges and special trial judges

Sec. 305. Notice and review with respect to multi-year bans on claiming credits

Sec. 306. Authorization of de novo review of innocent spouse relief by the Tax Court and other courts

Sec. 307. Clarification of certain court filing deadlines

Sec. 308. Clarification of Tax Court jurisdiction to determine tax liability in collection due process appeals

Sec. 309. Authorization of the Tax Court to issue refunds in collection due process cases

Sec. 310. Authorization of the Tax Court to hear suits for refunds or credits

Sec. 311. Authorization to allow claims for refund in certain cases where full tax not paid

Sec. 312. Adjustment of threshold for small disputes

IV Office of the Taxpayer Advocate

Sec. 401. NTA authorization to direct hire attorneys

Sec. 402. NTA authorization to make personnel decisions

Sec. 403. Access to Internal Revenue Service information, legal advice, and meetings

Sec. 404. Repeal of limitation period suspension for taxpayers seeking assistance from TAS

Sec. 405. Operations to assist taxpayers experiencing hardships during lapse in appropriations

V Tax Return Preparers

Sec. 501. Penalties for tax return preparers who improperly alter returns

Sec. 502. Ensuring the use of valid preparer identification numbers and electronic filing identification numbers

Sec. 503. Penalties for improper tax preparation or misappropriation of refunds

Sec. 504. Authority to deny, revoke, or suspend preparer tax identification numbers

VI Appeals

Sec. 601. Authorization for Office of Appeals to hire attorneys

Sec. 602. Authorization for Office of Appeals to direct hire certain individuals

Sec. 603. Responses to claims for refund required; appeal of claims for refund authorized

Sec. 604. Appeals of returned offers

Sec. 605. Purposes and duties of Independent Office of Appeals; right of appeal clarified

VII Whistleblowers

Sec. 701. Standard and scope of review of whistleblower award determinations

Sec. 702. Exemption from sequestration

Sec. 703. Whistleblower privacy protections

Sec. 704. Modification of IRS whistleblower report

Sec. 705. Interest on whistleblower awards

(a) In general. Section 7623(b) is amended by adding at the end the following new paragraph:

Text this section adds to the law

(7) Interest

(A) In general. If the Secretary has not provided notice to an individual described in paragraph (1) of a preliminary award recommendation before the applicable date, the amount of any award under this subsection shall include interest from such date at the overpayment rate under section 6621(a).

(B) Exception. No interest shall accrue under this paragraph after the date on which the Secretary provides notice to the individual of a preliminary award recommendation.

(C) Applicable date. For purposes of this paragraph, the applicable date is the date that is 12 months after the first date on which—

(i) all of the proceeds resulting from actions subject to the award recommendation have been collected, and

(ii) either—

(I) the statutory period for filing a claim or suit for refund has expired, or

(II) the taxpayers subject to the actions and the Secretary have agreed with finality to the tax or other liabilities for the periods at issue, and either the taxpayers have waived the right to file a claim or suit for refund or any claim or suit for refund has been resolved.

(b) Effective date

(1) In general. The amendments made by this section shall take effect 180 days after the date of the enactment of this Act.

(2) Special rule. If, as of the date described in paragraph (1)— the applicable date for purposes of such paragraph (7)(C) is the date that is 12 months after the date described in paragraph (1).

(A) the Secretary has not provided notice to the individual of a preliminary award recommendation as described in paragraph (7)(A) of section 7623(b) of the Internal Revenue Code of 1986, as added by this Act, and

(B) the applicable date provided in paragraph (7)(C) of such section, as so added, has passed,

Sec. 706. Correction regarding deductions for attorney's fees

VIII Hostages

Sec. 801. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad

Sec. 802. Refund and abatement of penalties and fines paid by eligible individuals

IX Small Businesses

Sec. 901. Implementation of voluntary withholding agreements for payments to independent contractors

Sec. 902. Extension of mailbox rule to electronic submissions and payments

Sec. 903. Specificity of third-party contact notices

Sec. 904. Modification of estimated tax rules for farmers and fishermen

Sec. 905. Business child care liaison

X Miscellaneous

Sec. 1001. Authority for redisclosure of certain tax information related to education loans to the Congressional Budget Office

Sec. 1002. Authorization to require large partnerships to file on magnetic media

Sec. 1003. Limitation period not extended for victims of preparer fraud

Sec. 1004. Technical amendment related to the Disaster Related Extension of Deadlines Act

Sec. 1005. Time for filing certain information returns

Sec. 1006. Modifications to penalties for unauthorized disclosures of taxpayer information