Taxpayer Bill of Rights Act of 2013

Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to require the Commissioner of the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2768 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2768

 To amend the Internal Revenue Code of 1986 to clarify that a duty of 
the Commissioner of Internal Revenue is to ensure that Internal Revenue 
  Service employees are familiar with and act in accord with certain 
                            taxpayer rights.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 2013

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

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to clarify that a duty of 
the Commissioner of Internal Revenue is to ensure that Internal Revenue 
  Service employees are familiar with and act in accord with certain 
                            taxpayer rights.

    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 Bill of Rights Act of 
2013''.

SEC. 2. DUTY TO ENSURE THAT IRS EMPLOYEES ARE FAMILIAR WITH AND ACT IN 
              ACCORD WITH CERTAIN TAXPAYER RIGHTS.

    Section 7803 of the Internal Revenue Code of 1986 is amended by 
redesignating paragraph (3) as paragraph (4) and by inserting after 
paragraph (2) the following new paragraph:
            ``(3) Execution of duties in accord with taxpayer rights.--
        In discharging his duties, the Commissioner shall ensure that 
        employees of the Internal Revenue Service are familiar with and 
        act in accord with taxpayer rights as afforded by other 
        provisions of this title, including--
                    ``(A) the right to be informed,
                    ``(B) the right to be assisted,
                    ``(C) the right to be heard,
                    ``(D) the right to pay no more than the correct 
                amount of tax,
                    ``(E) the right of appeal,
                    ``(F) the right to certainty,
                    ``(G) the right to privacy,
                    ``(H) the right to confidentiality,
                    ``(I) the right to representation, and
                    ``(J) the right to a fair and just tax system.''.
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