Disclosure of Taxpayer Rights Act - Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to include in its acknowledgment of receipt of an application of a charitable organization for tax-exempt status a notice of the right of an organization to obtain a declaratory judgment relating to its qualification and classification as a tax-exempt organization.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2923 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 2923
To amend the Internal Revenue Code of 1986 to require the Secretary of
the Treasury to disclose certain taxpayer rights in the letter of
acknowledgment of receipt of an application to be treated as an
organization described in section 501(c)(3).
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
August 1, 2013
Mr. Marchant 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 require the Secretary of
the Treasury to disclose certain taxpayer rights in the letter of
acknowledgment of receipt of an application to be treated as an
organization described in section 501(c)(3).
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 ``Disclosure of Taxpayer Rights Act''.
SEC. 2. DISCLOSURE OF TAXPAYER RIGHTS.
(a) In General.--Section 508 of the Internal Revenue Code of 1986
is amended by adding at the end the following:
``(g) Disclosure of Taxpayer Rights.--The letter of acknowledgment
of receipt of an application to be treated as an organization described
in section 501(c)(3) shall include a notice of the right under section
7428 to obtain a declaratory judgment relating to status and
classification as such an organization.''.
(b) Effective Date.--The amendment made by this section shall apply
to applications submitted after the date of the enactment of this Act.
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Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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