Integrity Restoration Strategy Act of 2013 or the IRS Act of 2013 - Provides that if the Internal Revenue Service (IRS) receives an application for recognition of an organizations's tax-exempt status and requests additional information to process such application, the IRS shall: (1) include a due date in the request for providing such additional information (not less than 30 days), (2) conclude that an application is abandoned if no response if received by the due date, and (3) provide a written substantive response to the organization's response to the request for additional information not later than the number of days given to the organization to respond to the IRS request. Deems an application approved if the IRS fails to provide a response within the required time period, unless the IRS demonstrates to a court that the organization does not qualify for tax-exempt status.
Requires the IRS Commissioner to: (1) complete implementation of all recommendations set out in the report of the Inspector General for Tax Administration of the Department of the Treasury titled "Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review" and report to Congress; (2) establish new procedures, accountability measures, and supervisory positions to ensure that proper supervision and oversight is provided to all IRS departments; and (3) report to Congress quarterly on such procedures and the employment status of employees found responsible for targeting conservative groups.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2532 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 2532
To provide for the establishment of new procedures at the Internal
Revenue Service, and for other purposes.
_______________________________________________________________________
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 provide for the establishment of new procedures at the Internal
Revenue Service, and for other purposes.
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 ``Integrity Restoration Strategy Act
of 2013'' or as the ``IRS Act of 2013''.
SEC. 2. DETERMINATIONS OF TAX-EXEMPT STATUS.
If the Internal Revenue Service receives an application for
recognition of tax-exempt status for any organization and the Internal
Revenue Service responds to such application with a request for
additional information--
(1) such request shall include a due date for providing
such additional information which shall be expressed as a
number of days (not less than 30 days) from the date on which
such request is sent,
(2) if no response from the applicant is received by the
Internal Revenue Service by such due date, the Internal Revenue
Service shall conclude that the applicant has not taken the
steps necessary to file for tax-exempt status,
(3) if a response from the applicant is received by the
Internal Revenue Service by such due date, the Internal Revenue
Service shall have the same number of days to provide a written
substantive response to the applicant's response as the number
of days referred to in paragraph (1), and
(4) if the Internal Revenue Service fails to provide such
written substantive response before the deadline under
paragraph (3), the applicant's application for tax-exempt
status shall be deemed to have been approved unless the
Internal Revenue Service demonstrates to a court of competent
jurisdiction that the organization does not qualify for such
status.
SEC. 3. INTERNAL REVENUE SERVICE REQUIRED TO IMPLEMENT RECOMMENDATIONS
RELATING TO THE USE OF INAPPROPRIATE CRITERIA IN THE
REVIEW OF APPLICATIONS FOR TAX-EXEMPT STATUS.
(a) In General.--Not later than 1 year after the date of the
enactment of this Act, the Commissioner of the Internal Revenue Service
shall complete implementation of all of the recommendations set out in
the report the Treasury Inspector General for Tax Administration titled
``Inappropriate Criteria Were Used to Identify Tax-Exempt Applications
for Review''.
(b) Report to Congress.--Not later than 90 days after the 1-year
period beginning on the date of the enactment of this Act (or, if
earlier, 90 days after the Commissioner completes the implementation of
the recommendations referred to in subsection (a)), the Treasury
Inspector General for Tax Administration shall submit a report to
Congress which includes--
(1) the determination of such Inspector General as to
whether all of the recommendations referred to in subsection
(a) have been implemented,
(2) a detailed description of such implementation, and
(3) any recommendations of such Inspector General regarding
further implementation.
SEC. 4. ESTABLISHMENT OF NEW PROCEDURES, ETC.
(a) In General.--The Commissioner of the Internal Revenue Service
shall establish new procedures, accountability measures, and
supervisory positions to ensure that proper supervision and oversight
is provided to all departments of the Internal Revenue Service.
(b) Report to Congress.--The Commissioner of the Internal Revenue
Service shall provide quarterly reports to Congress providing detailed
descriptions of--
(1) the procedures, measures, and positions described in
subsection (a) which have been established since May 13, 2013,
and
(2) the employment status of employees found responsible
for targeting conservative groups.
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Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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