S. 5441
TAS Act
Sponsor: Mike Crapo · 0 cosponsors
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Text of the bill
I Tax Administration and Customer Service
II American Citizens Abroad
III Judicial Review
IV Office of the Taxpayer Advocate
V Tax Return Preparers
VI Appeals
VII Whistleblowers
VIII Hostages
IX Small Businesses
(a) In general. Paragraph (1) of section 7602(c) is amended—
(1) by striking and at the end of subparagraph (A),
(2) by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph:
(B) in any case in which the information sought to be obtained from such other persons could reasonably be provided by the taxpayer, identifies the item of information intended to be sought from such persons, and
, and
(3) by amending subparagraph (C), as redesignated by paragraph (2), to read as follows:
(C) provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) to respond, including by providing the information described in subparagraph (B), before contact is made with such other persons.
(b) Exception. Section 7602(c)(3) is amended—
(1) by redesignating subparagraphs (A), (B), and (C) as clauses (i), (ii), and (iii), respectively, and by moving such clauses 2 ems to the right,
(2) by striking This subsection and inserting the following:
(A) In general. This subsection
, and
(3) by adding at the end the following new subparagraph:
(B) Good cause. For purposes of subparagraph (A)(ii), good cause includes a reasonable belief that compliance with this subsection will lead to—
(i) attempts by any person to conceal, remove, destroy, or alter records or assets that may be relevant to any tax examination or collection activity;
(ii) attempts by any person to prevent other persons, through intimidation, bribery, or collusion, from communicating any information that may be relevant to any tax examination or collection activity; or
(iii) attempts by any person to flee, or otherwise avoid testifying or producing records that may be relevant to any tax examination or collection activity.
(c) Effective date. The amendments made by this section shall apply to notices provided under section 7602(c) of the Internal Revenue Code of 1986 after the date that is 12 months after the date of the enactment of this Act.
X Miscellaneous