Taxpayer Transparency and Efficient Audit Act

Taxpayer Transparency and Efficient Audit Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; (3) to provide the taxpayer a written letter explaining why an audit of such taxpayer has taken more than one year to complete; and (4) to use amounts authorized or appropriated outside of this Act to carry out such requirements.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2530 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2530

   To improve transparency and efficiency with respect to audits and 
   communications between taxpayers and the Internal Revenue Service.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 27, 2013

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

_______________________________________________________________________

                                 A BILL


 
   To improve transparency and efficiency with respect to audits and 
   communications between taxpayers and the Internal Revenue Service.

    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 ``Taxpayer Transparency and Efficient 
Audit Act''.

SEC. 2. DEADLINE FOR RESPONSES TO TAXPAYER CORRESPONDENCE.

    Not later than 30 days after receiving any written correspondence 
from a taxpayer, the Internal Revenue Service shall provide a 
substantive written response. For purposes of the preceding sentence, 
an acknowledgment letter shall not be treated as a substantive 
response.

SEC. 3. TAXPAYER NOTIFICATION OF DISCLOSURES BY IRS OF TAXPAYER 
              INFORMATION.

    (a) In General.--Not later than 30 days after disclosing any 
taxpayer information to any agency or instrumentality of Federal, 
State, or local government, the Internal Revenue Service shall provide 
a written notification to the taxpayer describing--
            (1) the information disclosed,
            (2) to whom it was disclosed, and
            (3) the date of disclosure.
    (b) Exception.--Subsection (a) shall not apply if the Secretary of 
the Treasury, or the Secretary's designee, determines that such 
notification would be detrimental to an ongoing criminal investigation 
or pose a risk to national security.

SEC. 4. DEADLINE FOR CONCLUSION OF AUDITS OF INDIVIDUAL TAXPAYERS.

    Any audit of a tax return of an individual by the Internal Revenue 
Service shall be concluded not later than 1 year after the date of the 
initiation of such audit and the Internal Revenue Service shall not 
assess any tax with respect to which such audit relates after the 
conclusion of such audit.
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