Taxpayer Rights Act of 2015
TITLE I--TAXPAYER RIGHTS
This title amends the Internal Revenue Code to: (1) require the Department of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of primary taxpayer rights; and (2) in consultation with the Internal Revenue Service (IRS), ensure that IRS employees are familiar with and act in accordance with such rights. Taxpayer rights include the right to be informed, the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the position of the IRS and to be heard, the right to appeal an IRS decision in an independent forum, the right to finality, the right to privacy, the right to confidentiality, the right to retain representation, and the right to a fair and just tax system, including access to the National Taxpayer Advocate.
TITLE II--PREPARATION OF TAX RETURNS
The IRS must establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of qualified return preparation programs assisting low-income taxpayers and members of underserved populations.
The National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance is established to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide for the evaluation of programs and activities funded under this title.
This title: (1) grants Treasury the authority to regulate paid tax return preparers and to sanction them for incompetence or misconduct; (2) imposes or increases penalties on tax return preparers for understating taxpayer liability, gross misconduct, and other violations; (3) permits enrolled agents who represent taxpayers before the IRS to use the designation "enrolled agent," "EA," or "E.A."; and (4) limits the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent.
TITLE III--IMPROVING IRS PROCEDURES
This title revises IRS procedures for filing a notice of lien to: (1) require the IRS to consider the compliance history of the taxpayer and the economic impact of a tax lien on the taxpayer, and (2) limit IRS authority to attach retirement accounts.
This title amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.
This title provides for de novo review by the Tax Court of IRS innocent spouse relief determinations.
The IRS must: (1) develop annual training for all IRS officers and employees regarding taxpayer rights, the Office of the Taxpayer Advocate's case criteria and mission, and Taxpayer Assistance Order procedures; (2) provide taxpayers with notice and an opportunity to be heard if the IRS Office of Appeals issues a notice of deficiency; and (3) assign one appeals officer and one settlement agent from the Office of Appeals to each state.
TITLE IV--NATIONAL TAXPAYER ADVOCATE
This title grants the National Taxpayer Advocate the authority to: (1) appeal a modification or rescission of a Taxpayer Assistance Order by an IRS Deputy Commissioner to the IRS Commissioner for a final determination; (2) inspect taxpayer administrative files in the performance of its duties; (3) issue a Taxpayer Advocate Directive to improve IRS operations and to protect the rights of groups of taxpayers (or all taxpayers); and (4) designate essential employees to assist taxpayers during any lapse in appropriations for the IRS.
[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4128 Introduced in House (IH)]
<DOC>
114th CONGRESS
1st Session
H. R. 4128
To amend the Internal Revenue Code of 1986 to provide taxpayer
protection and assistance, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 30, 2015
Mr. Becerra introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Financial Services, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide taxpayer
protection and assistance, 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; ETC.
(a) Short Title.--This Act may be cited as the ``Taxpayer Rights
Act of 2015''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986, as amended.
(c) Table of Contents.--The table of contents of this Act is as
follows:
Sec. 1. Short title; etc.
TITLE I--TAXPAYER RIGHTS
Sec. 101. Statement of taxpayer rights.
TITLE II--PREPARATION OF TAX RETURNS
Sec. 201. Programs for the benefit of low-income taxpayers.
Sec. 202. Regulation of tax return preparers.
Sec. 203. Preparer penalties with respect to preparation of returns and
other submissions.
Sec. 204. Clarification of enrolled agent credentials.
Sec. 205. Limit redisclosures and uses of consent-based disclosures of
tax return information.
TITLE III--IMPROVING IRS PROCEDURES
Sec. 301. Modifications to lien notice filing procedures.
Sec. 302. Modification of requirements relating to tax lien information
contained in consumer credit reports.
Sec. 303. De novo tax court review of innocent spouse relief
determinations.
Sec. 304. Release of Federal tax levies which cause business hardship.
Sec. 305. Removal of nonpayment period from list of triggering events
for returns relating to cancellation of
indebtedness.
Sec. 306. Special rules for levies that attach to a fixed and
determinable right.
Sec. 307. Rules related to levies on qualified retirement plans.
Sec. 308. Taxpayer rights training.
Sec. 309. Notice and opportunity for hearing by the Office of Appeals.
TITLE IV--NATIONAL TAXPAYER ADVOCATE
Sec. 401. Modifications relating to taxpayer assistance orders.
Sec. 402. Taxpayer advocate directives.
Sec. 403. Office of the Taxpayer Advocate Access to Administrative
Files.
Sec. 404. Office of the Taxpayer Advocate operations during a lapse in
appropriations.
TITLE I--TAXPAYER RIGHTS
SEC. 101. STATEMENT OF TAXPAYER RIGHTS.
(a) In General.--Chapter 77 is amended by adding at the end the
following new section:
``SEC. 7529. STATEMENT OF TAXPAYER RIGHTS.
``(a) In General.--The Secretary shall--
``(1) in consultation with the National Taxpayer Advocate,
publish a summary statement of primary taxpayer rights (as
described in subsection (b)), and
``(2) in coordination with the Commissioner of the Internal
Revenue Service, ensure that the employees of the Internal
Revenue Service are familiar with and act in accordance with
such rights.
``(b) Statement of Rights.--The statement of rights is as follows:
``(1) Right to be informed.
``(2) Right to quality service.
``(3) Right to pay no more than the correct amount of tax.
``(4) Right to challenge the position of the Internal
Revenue Service and be heard.
``(5) Right of appeal from a decision of the Internal
Revenue Service in an independent forum.
``(6) Right to finality.
``(7) Right to privacy.
``(8) Right to confidentiality.
``(9) Right to retain representation.
``(10) Right to a fair and just tax system, including
access to the Taxpayer Advocate Service.''.
(b) Clerical Amendment.--The table of sections for chapter 77 is
amended by adding at the end the following new item:
``Sec. 7529. Statement of taxpayer rights.''.
(c) Effective Date.--The amendments made by this section shall take
effect 180 days after the date of the enactment of this Act.
TITLE II--PREPARATION OF TAX RETURNS
SEC. 201. PROGRAMS FOR THE BENEFIT OF LOW-INCOME TAXPAYERS.
(a) Grants To Facilitate Nationwide Availability of Volunteer
Income Tax Assistance for Low-Income and Underserved Populations.--
(1) In general.--The Secretary, through the Internal
Revenue Service, shall establish a Community Volunteer Income
Tax Assistance Matching Grant Program (hereinafter in this
subsection referred to as the ``VITA grant program''). Except
as otherwise provided in this subsection, the VITA grant
program shall be administered in a manner which is
substantially similar to the Community Volunteer Income Tax
Assistance matching grants demonstration program established
under title I of division D of the Consolidated Appropriations
Act, 2008.
(2) Matching grants.--
(A) In general.--The Secretary shall make available
grants under the VITA grant program to provide matching
funds for the development, expansion, or continuation
of qualified return preparation programs assisting low-
income taxpayers and members of underserved
populations.
(B) Application.--In order to be eligible for a
grant under this subsection, a qualified return
preparation program shall submit an application to the
Secretary at such time, in such manner, and containing
such information as the Secretary may reasonably
require for each fiscal year.
(C) Priority.--In awarding grants under this
subsection, the Secretary shall give priority to
applications--
(i) demonstrating assistance to low-income
taxpayers, with emphasis on outreach to and
services for such taxpayers,
(ii) demonstrating taxpayer outreach and
education around available income supports and
refundable credits such as the earned income
tax credit under section 32 of the Internal
Revenue Code of 1986, and
(iii) demonstrating specific outreach and
focus on one or more underserved populations.
(D) Use of funds.--Qualified return preparation
programs receiving a grant under this subsection may
use the grant for--
(i) ordinary and necessary costs associated
with program operation in accordance with Cost
Principles Circulars as set forth by the Office
of Management and Budget, including--
(I) for wages or salaries of
persons coordinating the activities of
the program,
(II) to develop training materials,
conduct training, and perform quality
reviews of the returns, and
(III) for equipment purchases and
vehicle-related expenses associated
with remote or rural tax preparation
services,
(ii) outreach and educational activities
relating to eligibility and availability of
income supports available through the Internal
Revenue Code of 1986, such as the earned income
tax credit, and
(iii) services related to financial
education and capability, asset development,
and the establishment of savings accounts in
connection with tax return preparation.
(E) Duration of grants.--
(i) In general.--Except as provided in
clause (ii), a grant awarded under this
subsection shall be for a period of 1 year and
shall not be renewed other than through an
application under subparagraph (B).
(ii) Extended grants.--The Secretary may
award a grant under this subsection for a
period of not more than 3 years to any
qualified return preparation program which--
(I) received a grant under this
subsection for the preceding year, and
(II) received a score of 90 percent
or better on a technical evaluation.
(F) Use of grants for overhead expenses
prohibited.--No grant made under this subsection may be
used for overhead expenses that are not directly
related to any qualified return preparation program.
(3) Promotion and referral.--
(A) Promotion.--The Secretary shall promote the
benefits of, and encourage the use of, tax preparation
through the Volunteer Income Tax Assistance program
through the use of mass communications, referrals, and
other means.
(B) Internal revenue service referrals.--The
Secretary may refer taxpayers to qualified return
preparation programs receiving funding under this
subsection.
(C) VITA grantee referral.--Qualified return
preparation programs receiving a grant under this
subsection are encouraged to refer, as appropriate, to
local or regional Low Income Tax Clinics individuals
who are eligible to receive services at such clinics.
(4) Authorization of appropriations.--
(A) In general.--For each of fiscal years 2016,
2017, 2018, 2019, and 2020, there are authorized to be
appropriated $30,000,000 to carry out the purposes of
this subsection.
(B) Reservation.--From the funds appropriated under
subparagraph (A) for any fiscal year, the Secretary
shall reserve not more than 3 percent for
administration of the program.
(C) Availability.--Amounts appropriated pursuant to
the authority of subparagraph (A) shall remain
available without fiscal year limitation until
expended.
(b) National Center To Promote Quality, Excellence, and Evaluation
in Volunteer Income Tax Assistance.--
(1) National center to promote quality, excellence, and
evaluation in volunteer income tax assistance.--
(A) Establishment.--There is hereby established the
National Center to Promote Quality, Excellence, and
Evaluation in Volunteer Income Tax Assistance
(hereinafter in this subsection referred to as the
``Center'').
(B) Purpose.--The Center shall--
(i) promote the adoption of a universally
accessible volunteer training platform for the
preparation of Federal income tax returns,
(ii) provide capacity-building technical
assistance to qualified return preparation
program managers,
(iii) identify and disseminate best
practices related to tax site management
emerging from States, community-based
organizations, nonprofit providers, and local
government entities,
(iv) support outreach and marketing efforts
to encourage the use of qualified return
preparation programs receiving funding under
subsection (a), and
(v) provide evaluation of programs and
activities funded under this section,
including--
(I) identification, both in
aggregate and disaggregate, of gaps in
services for low-income taxpayers and
underserved populations, and
(II) independent evaluation of
progress toward program objectives, as
defined by the Secretary.
(C) Administration.--
(i) In general.--The Secretary shall--
(I) designate, through a
competitive process, one qualified
entity to be the lead national
organization, and
(II) provide an annual grant to the
lead national organization designated
under subclause (I).
(ii) Duties of lead national
organization.--The lead national organization
shall use funds provided through the grant in
clause (i)(II) to--
(I) carry out the purposes of the
Center, and
(II) make subgrants as provided in
paragraph (2).
(2) Subgrants.--
(A) In general.--The lead national organization
shall make available subgrants to eligible
organizations to facilitate specialized technical
assistance in reaching one or more underserved
populations.
(B) Eligible organization.--For purposes of this
paragraph, the term ``eligible organization'' means any
organization which--
(i) is described in section 501(c) of the
Internal Revenue Code of 1986 and exempt from
tax under section 501(a) of such Code,
(ii) has, to the satisfaction of the lead
national organization, demonstrated expertise
and evidenced-based practices in specialized
outreach to, and service of, one or more
underserved populations, and
(iii) has, to the satisfaction of the lead
national organization, demonstrated expertise
in the provision of specialized technical
assistance relating to qualified return
preparation programs for one or more targeted
underserved populations.
(C) Application.--In order to be eligible for a
subgrant under this paragraph, an eligible organization
shall submit an application to the lead national
organization at such time, in such manner, and
containing such information as the lead national
organization may reasonably require for each fiscal
year.
(D) Use of funds.--An eligible organization which
receives a subgrant under this paragraph shall assist
the Center by--
(i) providing technical assistance to
qualified return preparation programs with
targeted outreach and assistance to one or more
underserved populations, and
(ii) including strategies for the provision
of technical assistance targeting individuals
and families with annual household earnings at
or below 250 percent of the poverty line within
the underserved populations served by the
subgrant.
(E) Subgrant amount.--
(i) In general.--Each year, the lead
national organization shall make available
subgrants which, in the aggregate, do not
exceed 40 percent of the grant received under
paragraph (1).
(ii) Underserved populations.--Of the
amount of subgrants provided under clause (i)--
(I) not less than 25 percent shall
be dedicated to specialized technical
assistance in serving taxpayers with
disabilities,
(II) not less than 25 percent shall
be dedicated to specialized technical
assistance in serving limited English
speaking taxpayers, and
(III) not less than 25 percent
shall be dedicated to specialized
technical assistance in serving Native
American taxpayers.
(F) Duration of subgrants.--A subgrant awarded
under this paragraph shall be for a period of 1 year
and shall not be renewed other than through an
application under subparagraph (C).
(3) Authorization of appropriations.--
(A) In general.--For each of fiscal years 2016,
2017, 2018, 2019, and 2020, there are authorized to be
appropriated $5,000,000 to carry out the purposes of
this subsection.
(B) Availability.--Amounts appropriated pursuant to
the authority of subparagraph (A) shall remain
available without fiscal year limitation until
expended.
(c) Definitions.--As used in subsections (a) and (b):
(1) Qualified return preparation program.--The term
``qualified return preparation program'' means any program--
(A) which provides assistance to individuals, not
less than 90 percent of whom are low-income taxpayers,
in preparing and filing Federal income tax returns,
including schedules reporting sole proprietorship or
farm income,
(B) which is administered by a qualified entity,
(C) in which all of the volunteers who assist in
the preparation of Federal income tax returns meet the
training requirements prescribed by the Secretary, and
(D) which uses a quality review process which
reviews 100 percent of all returns.
(2) Qualified entity.--
(A) In general.--The term ``qualified entity''
means any entity which--
(i) is described in subparagraph (B),
(ii) is in compliance with Federal tax
filing and payment requirements,
(iii) is not debarred or suspended from
Federal contracts, grants, or cooperative
agreements, and
(iv) agrees to provide documentation to
substantiate any matching funds provided under
the VITA grant program.
(B) Entity described.--An entity is described in
this subparagraph if such entity is--
(i) an institution of higher education
which is described in section 102 (other than
subsection (a)(1)(C) thereof) of the Higher
Education Act of 1965 (20 U.S.C. 1088), as in
effect on the date of the enactment of this
section, and which has not been disqualified
from participating in a program under title IV
of such Act,
(ii) an organization described in section
501(c) of the Internal Revenue Code of 1986 and
exempt from tax under section 501(a) of such
Code,
(iii) a State or local government agency,
including--
(I) a county or municipal
government agency,
(II) an Indian tribe, as defined in
section 4(12) of the Native American
Housing Assistance and Self-
Determination Act of 1996 (25 U.S.C.
4103(12)), including any tribally
designated housing entity (as defined
in section 4(21) of such Act (25 U.S.C.
4103(21))), tribal subsidiary,
subdivision, or other wholly owned
tribal entity, and
(III) a State government agency,
but only if no other eligible
organization is available to assist the
targeted population or community,
(iv) a local, State, regional, or national
coalition (with one lead organization which
meets the eligibility requirements of clause
(i), (ii), or (iii) acting as the applicant
organization), or
(v) a Cooperative Extension Service office,
but only if no other eligible organization is
available to assist the targeted population or
community.
(3) Low-income taxpayers.--The term ``low-income taxpayer''
means a taxpayer who has an income which does not exceed 250
percent of the poverty line (as defined in section 2110(c)(5)
of the Social Security Act (42 U.S.C. 1397jj(c)(5))).
(4) Underserved population.--The term ``underserved
population'' includes populations of persons with disabilities,
persons with limited English proficiency, Native Americans,
individuals living in rural areas, and the elderly.
(5) Lead national organization.--The term ``lead national
organization'' means an organization described in section
501(c) of the Internal Revenue Code of 1986 and exempt from tax
under section 501(a) of such Code which has demonstrated, to
the satisfaction of the Secretary--
(A) capacity in a minimum of 15 States,
territories, or tribal areas,
(B) expertise in the provision of tax preparation
services to low-income taxpayers and underserved
populations,
(C) an ability to train program leadership and
staff,
(D) capacity to disseminate information throughout
the United States, and
(E) capacity to--
(i) maintain a Web site through which
information is disseminated in an easily
accessible manner, and
(ii) provide technical assistance and
training through Web-based technologies.
(6) Secretary.--The term ``Secretary'' means the Secretary
of the Treasury or the Secretary's delegate.
(d) Low-Income Taxpayer Clinics.--
(1) Increase in authorized grants.--Paragraph (1) of
section 7526(c) is amended by striking ``$6,000,000'' and
inserting ``$20,000,000''.
(2) Use of grants for overhead expenses prohibited.--
(A) In general.--Section 7526(c) is amended by
adding at the end the following new paragraph:
``(6) Use of grants for overhead expenses prohibited.--No
grant made under this section may be used for overhead expenses
that are not directly related to the clinic.''.
(B) Conforming amendments.--Section 7526(c)(5) is
amended--
(i) by inserting ``qualified'' before
``low-income'', and
(ii) by striking the last sentence.
(3) Promotion of clinics.--Section 7526 is amended by
adding at the end the following new subsection:
``(d) Promotion of Clinics.--The Secretary is authorized to promote
the benefits of and encourage the use of qualified low-income taxpayer
clinics through the use of mass communications, referrals, and other
means.''.
(4) IRS referrals to clinics.--Subsection (c) of section
7526, as amended by paragraph (2)(A), is amended by adding at
the end the following new paragraph:
``(7) IRS referrals.--Notwithstanding any other provision
of law, the Secretary may refer taxpayers to specific qualified
low-income taxpayer clinics receiving funding under this
section.''.
(5) Poverty line.--Section 7526(b)(1)(B)(i) is amended by
striking ``poverty level, as determined in accordance with
criteria established by the Director of the Office of
Management and Budget'' and inserting ``poverty line (as
defined in section 2110(c)(5) of the Social Security Act (42
U.S.C. 1397jj(c)(5)))''.
(6) Notice of availability of clinics in notice of
deficiency.--Subsection (a) of section 6212 is amended by
inserting ``, as well as notice regarding the availability of
low-income taxpayer clinics and information about how to
contact them'' before the period at the end.
(7) Notice of availability of clinics in notice of hearing
upon filing of notice of lien.--Subsection (a) of section 6320
is amended by adding at the end the following new sentence:
``Such notice shall include a notice to the taxpayer of the
availability of low-income taxpayer clinics and information about how
to contact them.''.
(8) Notice of availability of clinics in notice and
opportunity of hearing before levy.--Paragraph (3) of section
6330(a) is amended by adding at the end the following flush
sentence:
``Such notice shall include a notice to the taxpayer of the
availability of low-income taxpayer clinics and information
about how to contact them.''.
(e) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
SEC. 202. REGULATION OF TAX RETURN PREPARERS.
(a) In General.--Subsection (a) of section 330 of title 31, United
States Code, is amended--
(1) by striking paragraph (1) and inserting the following:
``(1) regulate--
``(A) the practice of representatives of persons
before the Department of the Treasury; and
``(B) the practice of tax return preparers; and'',
and
(2) in paragraph (2)--
(A) by inserting ``or tax return preparer'' after
``representative'' each place it appears, and
(B) by inserting ``or in preparing their tax
returns, claims for refund, or documents in connection
with tax returns or claims for refund'' after ``cases''
in subparagraph (D).
(b) Authority To Sanction Regulated Tax Return Preparers.--
Subsection (b) of section 330 of title 31, United States Code, is
amended--
(1) by striking ``before the Department'',
(2) by inserting ``or tax return preparer'' after
``representative'' each place it appears, and
(3) in paragraph (4), by striking ``misleads or threatens''
and all that follows and inserting ``misleads or threatens--
``(A) any person being represented or any
prospective person being represented; or
``(B) any person or prospective person whose tax
return, claim for refund, or document in connection
with a tax return or claim for refund, is being or may
be prepared.''.
(c) Tax Return Preparer Defined.--Section 330 of title 31, United
States Code, is amended by adding at the end the following new
subsection:
``(e) Tax Return Preparer.--For purposes of this section--
``(1) In general.--The term `tax return preparer' has the
meaning given such term under section 7701(a)(36) of the
Internal Revenue Code of 1986.
``(2) Tax return.--The term `tax return' has the meaning
given to the term `return' under section 6696(e)(1) of the
Internal Revenue Code of 1986.
``(3) Claim for refund.--The term `claim for refund' has
the meaning given such term under section 6696(e)(2) of such
Code.''.
SEC. 203. PREPARER PENALTIES WITH RESPECT TO PREPARATION OF RETURNS AND
OTHER SUBMISSIONS.
(a) Inclusion of Other Submissions in Penalty Provisions.--
(1) Understatement of taxpayer's liability by tax return
preparer.--
(A) In general.--Section 6694 is amended by
striking ``return or claim of refund'' each place it
appears and inserting ``return, claim of refund, or
other submission to the Secretary''.
(B) Conforming amendments.--Section 6694, as
amended by paragraph (1), is amended by striking
``return or claim'' each place it appears and inserting
``return, claim, or other submission to the
Secretary''.
(2) Increase in penalty in case of gross misconduct.--
Subsection (b) of section 6694 is amended by adding at the end
the following new paragraph:
``(4) Increase in penalty in case of gross misconduct.--In
the case of an understatement to which this section applies
that is attributable to the tax return preparer's making a
false or fraudulent return or claim for refund without the
taxpayer's knowledge, subsection (a) shall be applied by
substituting `100 percent of the amount of the understatement'
for `50 percent of the amount derived (or to be derived) by the
tax return preparer with respect to the return or claim'. This
penalty shall be in addition to any other penalties provided by
law.''.
(3) Other assessable penalties.--
(A) In general.--Section 6695 is amended by
striking ``return or claim of refund'' each place it
appears and inserting ``return, claim of refund, or
other submission''.
(B) Conforming amendments.--Section 6695, as
amended by paragraph (1), is amended by striking
``return or claim'' each place it appears and inserting
``return, claim, or other submission''.
(b) Increase in Certain Other Assessable Penalty Amounts.--
(1) In general.--Subsections (a), (b), and (c) of section
6695 are each amended by striking ``$50'' and inserting
``$1,000''.
(2) Removal of annual limitation.--Subsections (a), (b),
and (c) of section 6695 are each amended by striking the last
sentence thereof.
(c) Review by the Treasury Inspector General for Tax
Administration.--Subparagraph (A) of section 7803(d)(2) is amended by
striking ``and'' at the end of clause (iii), by striking the period at
the end of clause (iv) and inserting ``, and'', and by adding at the
end the following new clause:
``(v) a summary of the penalties assessed
and collected during the reporting period under
sections 6694 and 6695 and under the
regulations promulgated under section 330 of
title 31, United States Code, and a review of
the procedures by which violations are
identified and penalties are assessed under
those sections,''.
(d) Additional Certification on Documents Other Than Returns.--
(1) Identifying number required for all submissions to the
irs by tax return preparers.--The first sentence of paragraph
(4) of section 6109(a) is amended by striking ``return or claim
for refund'' and inserting ``return, claim for refund,
statement, or other document''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply to any return, claim for refund, or submission to
the Secretary that is filed after the date of the enactment of
this Act.
(e) Coordination With Section 6060(a).--The Secretary of the
Treasury shall coordinate the requirements under the regulations
promulgated under sections 330 and 330A of title 31, United States
Code, with the return requirements of section 6060 of the Internal
Revenue Code of 1986.
(f) Effective Date.--The regulations required by this section shall
be prescribed not later than one year after the date of the enactment
of this Act.
SEC. 204. CLARIFICATION OF ENROLLED AGENT CREDENTIALS.
Section 330 of title 31, United States Code, is amended--
(1) by redesignating subsections (b), (c), and (d) as
subsections (c), (d), and (e), respectively, and
(2) by inserting after subsection (a) the following new
subsection:
``(b) Any enrolled agents properly licensed to practice as required
under rules promulgated under subsection (a) shall be allowed to use
the credentials or designation of `enrolled agent', `EA', or `E.A.'.''.
SEC. 205. LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF
TAX RETURN INFORMATION.
(a) In General.--Subsection (c) of section 6103 is amended by
striking ``However, return'' and inserting the following: ``Persons
designated by the taxpayer to receive return information shall not use
the information for any purpose other than the express purpose for
which consent was granted and shall not disclose return information to
any other person without the express permission of, or request by, the
taxpayer. Return''.
(b) Effective Date.--The amendment made by this section shall apply
to disclosures after the date of the enactment of this Act.
TITLE III--IMPROVING IRS PROCEDURES
SEC. 301. MODIFICATIONS TO LIEN NOTICE FILING PROCEDURES.
(a) In General.--Section 6323 is amended by adding at the end the
following new subsection:
``(k) Required Procedures Before Filing Notice of Lien.--
``(1) Secretarial determination.--
``(A) In general.--The Secretary may not file a
notice of lien with respect to any taxpayer unless--
``(i) the lien attaches to distrainable
property, and
``(ii) weighing all facts and circumstances
pertaining to the collection of a taxpayer's
delinquent tax assessment, the Secretary
determines that--
``(I) the benefit to the Federal
Government of the filing outweighs the
harm to the taxpayer, and
``(II) the filing will not
jeopardize the taxpayer's prospective
ability--
``(aa) to comply with the
internal revenue laws, and
``(bb) if the taxpayer is
an otherwise viable business
taxpayer, to continue to secure
funding to maintain business
operations.
``(B) Factors to consider.--In making the
determination under subparagraph (A)(ii), the Secretary
shall consider--
``(i) the amount due,
``(ii) the lien filing fee,
``(iii) the value of the taxpayer's equity
in the property or rights to property,
``(iv) the taxpayer's tax compliance
history,
``(v) extenuating circumstances, if any,
that explain the delinquency, and
``(vi) the effect of the filing on the
taxpayer's ability to obtain financing,
generate future income, and pay current and
future tax liabilities.
``(2) Taxpayer appeal prior to filing.--
``(A) In general.--The Secretary may not file a
notice of lien with respect to any taxpayer unless--
``(i) the Secretary notifies the taxpayer
that the Secretary has determined to file such
a notice with respect to the taxpayer, and
``(ii) the taxpayer is afforded an
opportunity to appeal such determination to the
Internal Revenue Service Office of Appeals.
The Secretary shall provide the notice under
subparagraph (A) in writing and make reasonable efforts
to provide such notice by telephone or direct personal
contact.
``(B) Jeopardy notice of lien.--The Secretary may
file a notice of lien without regard to subparagraph
(A)(ii) if the Secretary finds that the collection of
the tax would be in jeopardy if the notice of lien is
not filed before the conclusion of such an appeal.
``(3) Supervisory approval required for liens in certain
cases.--
``(A) In general.--In any case to which this
paragraph applies, a notice of lien may not be filed
unless the immediate supervisor (or such higher level
official as the Secretary may designate) of the
individual making the initial determination under
paragraph (1) has individually reviewed and approved
such determination.
``(B) Cases to which paragraph applies.--This
paragraph shall apply in any case in which--
``(i) the collection of the liability would
create an economic hardship within the meaning
of section 6343(a)(1)(D),
``(ii) the taxpayer has no equity in
assets, or
``(iii) there has been no personal contact
with the taxpayer to discuss collection
alternatives, including an offer in compromise
and partial payment installment agreement.''.
(b) Jeopardy Notice of Lien.--
(1) In general.--Subparagraph (A) of section 7429(a)(1) is
amended by inserting after ``or 6862,'' the following: ``no
notice of lien may be filed pursuant to section
6323(k)(2)(B),''.
(2) Redetermination by secretary.--Paragraph (3) of section
7429(a) is amended by striking ``or'' at the end of
subparagraph (A), by redesignating subparagraph (B) as
subparagraph (C), and by inserting after subparagraph (A) the
following new subparagraph:
``(B) whether or not the filing of the notice of
lien pursuant to section 6323(k)(2)(B) is reasonable
under the circumstances, or''.
(3) Redetermination by tax court.--Paragraph (3) of section
7429(b) is amended by striking ``or'' at the end of
subparagraph (A), by redesignating subparagraph (B) as
subparagraph (C), and by inserting after subparagraph (A) the
following new subparagraph:
``(B) whether or not the filing of the notice of
lien pursuant to section 6323(k)(2)(B) is reasonable
under the circumstances, or''.
(4) Conforming amendments.--
(A) The heading for section 7429 is amended by
inserting ``, notice of lien filing,'' after ``levy''.
(B) Subparagraphs (A) and (B) of section 7429(a)(1)
are each amended by striking ``assessment or levy''
each place it appears and inserting ``assessment,
notice of lien filing, or levy''.
(C) Subparagraph (B) of section 7429(b)(2) is
amended by striking ``assessment or levy'' and
inserting ``assessment, notice of lien filing, or
levy''.
(D) Paragraph (4) of section 7429(b) is amended--
(i) by inserting ``that the filing of such
notice of lien is unreasonable,'' after ``that
the making of such levy is unreasonable,'', and
(ii) by inserting ``to withdraw such notice
of lien,'' after ``to release such levy,''.
(E) Paragraph (1) of section 7429(g) is amended--
(i) by inserting ``, the filing of a notice
of lien pursuant to section 6323(k)(2)(B),''
after ``the making of a levy described in
subsection (a)(1)'', and
(ii) by inserting ``notice of lien filing''
after ``Reasonableness of'' in the heading
thereof.
(c) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.
SEC. 302. MODIFICATION OF REQUIREMENTS RELATING TO TAX LIEN INFORMATION
CONTAINED IN CONSUMER CREDIT REPORTS.
(a) In General.--Paragraph (3) of section 605(a) of the Fair Credit
Reporting Act (15 U.S.C. 1681c(a)(3)) is amended to read as follows:
``(3) Tax liens.--The following tax liens:
``(A) Any tax lien released pursuant to section
6325(a) of the Internal Revenue Code of 1986 not more
than 2 years after the date that the notice of such
lien was filed.
``(B) Any tax lien released pursuant to section
6325(a) of such Code--
``(i) more than 2 years after the date that
the notice of such lien was filed, and
``(ii) more than 2 years before the report.
``(C) Any tax lien if--
``(i) the notice of such lien was not
refiled during the required refiling period (as
defined in section 6323(g)(3) of such Code),
and
``(ii) such period ends more than 6 years
before the report.
``(D) Any tax lien the notice of which is withdrawn
pursuant to section 6323(j)(1) of such Code.
``(E) Any tax lien released pursuant to section
6326(b) of such Code if the notice of such lien was
erroneously filed.''.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.
SEC. 303. DE NOVO TAX COURT REVIEW OF INNOCENT SPOUSE RELIEF
DETERMINATIONS.
(a) In General.--Section 6015 is amended--
(1) in subsection (e), by adding at the end the following
new paragraph:
``(6) Standard and scope of review.--Any review of a
determination made under this section shall be reviewed de novo
by the Tax Court and shall be based upon--
``(A) the administrative record established at the
time of the determination, and
``(B) any additional newly discovered or previously
unavailable evidence.'', and
(2) by amending subsection (f) to read as follows:
``(f) Equitable Relief.--
``(1) In general.--Under procedures prescribed by the
Secretary, if--
``(A) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either), and
``(B) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such liability.
``(2) Limitation.--A request for equitable relief under
this subsection may be made with respect to any portion of any
liability that--
``(A) has not been paid, provided that such request
is made before the expiration of the applicable period
of limitation under section 6502, or
``(B) has been paid, provided that such request is
made during the period in which the individual could
submit a timely claim for refund or credit of such
payment.''.
(b) Effective Date.--The amendments made by this section shall
apply to petitions or requests filed or pending on and after the date
of the enactment of this Act.
SEC. 304. RELEASE OF FEDERAL TAX LEVIES WHICH CAUSE BUSINESS HARDSHIP.
(a) In General.--Subparagraph (D) of section 6343(a)(1) is amended
by inserting ``or any trade or business of the taxpayer'' before ``,
or''.
(b) Criteria for Determining Business Hardship.--Subsection (a) of
section 6343 is amended by adding at the end the following new
paragraph:
``(4) Criteria for determining business hardship.--For
purposes of making a determination under paragraph (1)(D), with
respect to a trade or business of the taxpayer, the Secretary
shall take into consideration--
``(A) the economic viability of such trade or
business,
``(B) the nature and extent of the hardship,
including the extent to which the taxpayer exercised
ordinary business care and prudence, and
``(C) any hardships which would be caused to other
individuals or businesses if such trade or business
were liquidated.''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
SEC. 305. REMOVAL OF NONPAYMENT PERIOD FROM LIST OF TRIGGERING EVENTS
FOR RETURNS RELATING TO CANCELLATION OF INDEBTEDNESS.
(a) In General.--Subsection (c) of section 6050P is amended by
adding at the end the following new paragraph:
``(4) Determining date of discharge.--Whether an entity has
discharged the indebtedness of any person shall not be
determined based solely on the passage of a specified period of
time during which the entity has not received payment on such
indebtedness.''.
(b) Effective Date.--The amendments made by this section shall
apply to discharges of indebtedness after the date of the enactment of
this Act.
SEC. 306. SPECIAL RULES FOR LEVIES THAT ATTACH TO A FIXED AND
DETERMINABLE RIGHT.
(a) In General.--Section 6331 is amended by redesignating
subsection (l) as subsection (m) and by inserting after subsection (k)
the following new subsection:
``(l) Limitation on Levy After Expiration of Collection Period.--
``(1) Penalties and interest.--In the case of a levy that
attaches to a fixed and determinable right to payments or other
property, penalties, additions to tax, and interest shall not
accrue after the expiration of the period of limitations
provided in section 6502.
``(2) Retirement and disability payments.--In the case of a
levy on benefits under title II of the Social Security Act,
benefits under a plan on account of a disability, or retirement
benefits or amounts held in a retirement plan, such levy is not
enforceable with respect to such benefits or amounts after the
expiration of the period of limitations provided in section
6502 unless the taxpayer has committed a flagrant act (as
defined in section 6334(f)(2)).''.
(b) Effective Date.--The amendments made by this section shall
apply to levies served after the date of the enactment of this Act.
SEC. 307. RULES RELATED TO LEVIES ON QUALIFIED RETIREMENT PLANS.
(a) Levy Allowed on Qualified Retirement Plans in Certain
Circumstances.--Section 6334 is amended--
(1) by redesignating subsections (f) and (g) as subsections
(g) and (h), respectively,
(2) by inserting after subsection (e) the following new
subsection:
``(f) Levy Allowed on Certain Retirement Plans.--
``(1) In general.--Amounts in a qualified retirement plan
(as defined in section 4974(c)) or amounts in a taxpayer's
account in the Thrift Savings Fund (as described in section
8439(a)(2) of title 5, United States Code) shall be exempt from
levy unless--
``(A) the amount of tax (excluding interest and
penalties) owed by the taxpayer exceeds $10,000,
``(B) the Secretary determines that the taxpayer
has committed a flagrant act, and
``(C) the Secretary determines that such levy will
not create an economic hardship due to the financial
condition of the taxpayer (as described in section
6343(a)(1)(D)).
``(2) Flagrant act.--For purposes of this subsection, the
term `flagrant act' means--
``(A) the filing of a fraudulent return by the
taxpayer, or
``(B) that the taxpayer acted with the intent to
evade or defeat any tax imposed by this title or the
collection or payment thereof.'', and
(3) in subsection (h), as redesignated by paragraph (1)--
(A) by redesignating paragraph (2) as paragraph
(3),
(B) in paragraph (3), as redesignated by
subparagraph (A), by inserting ``or (2)'' after
``paragraph (1)'', and
(C) by inserting after paragraph (1) the following
new paragraph:
``(2) Other amounts.--In the case of any calendar year
beginning after 2015, the dollar amount referred to in
subsection (f)(1)(A) shall be increased by an amount equal to--
``(A) $10,000, multiplied by
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for such calendar year, by
substituting `calendar year 2014' for `calendar year
1992' in subparagraph (B) thereof.''.
(b) Authority To Release Levy and Return Property.--Section 6343 is
amended by adding at the end the following new subsection:
``(f) Individual Held Harmless for Wrongful Levy on Certain
Retirement Plans.--
``(1) In general.--If the Secretary determines that a
qualified retirement plan (as defined in section 4974(c)) or a
taxpayer's account in the Thrift Savings Fund (as described in
section 8439(a)(2) of title 5, United States Code) has been
levied upon in a manner described in section 7433 or subsection
(b) or (d) of this section, the applicable amount (as
determined under paragraph (2)) may be deposited into--
``(A) if permissible, the plan or account levied
upon, or
``(B) an individual retirement plan (other than an
endowment contract) to which a rollover from the plan
or account levied upon is permitted.
``(2) Applicable amount.--For purposes of paragraph (1),
the applicable amount is an amount equal to the sum of--
``(A) the amount of money or damages returned by
the Secretary on account of a levy described in
paragraph (1), and
``(B) any interest paid pursuant to subsection (c)
on such amount.
``(3) Treatment as rollover.--For purposes of this title,
the distribution on account of the levy and any deposit under
paragraph (1) with respect to such distribution shall be
treated as if such distribution and deposit were a rollover
contribution described in section 408(d)(3)(A)(i), except
that--
``(A) any interest paid pursuant to subsection (c)
shall be treated as a part of such distribution and not
included in gross income,
``(B) the 60-day requirement under such section
shall be deemed to have been met if the deposit is made
not later than the 60th day after the day on which the
taxpayer receives an amount described in paragraph (1)
from the Secretary, and
``(C) such deposit shall not be taken into account
for purposes of section 408(d)(3)(B).
``(4) Treatment of income tax on levy.--If any amount is
includible in gross income for a taxable year by reason of a
levy described in paragraph (1) and any portion of such amount
is treated as a rollover pursuant to paragraph (3), any tax
imposed by chapter 1 on such portion shall not be assessed, and
if assessed shall be abated, and if collected shall be credited
or refunded as an overpayment made on the due date for filing
the return of tax for such taxable year.
``(5) Interest.--Notwithstanding subsection (d), interest
shall be allowed under subsection (c) in any case in which the
Secretary makes a determination described under section 7433 or
paragraph (2) of subsection (d) with respect to a levy upon a
qualified retirement plan or an account in the Thrift Savings
Fund.''.
(c) Effective Date.--The amendments made by this section shall
apply to levies served after the date of the enactment of this Act.
SEC. 308. TAXPAYER RIGHTS TRAINING.
(a) In General.--
(1) Taxpayer advocate.--Subparagraph (C) of section
7803(c)(2) is amended by striking ``and'' at the end of clause
(iii), by striking the period at the end of clause (iv) and
inserting ``; and'', and by adding at the end the following new
clause:
``(v) develop annual training for all
Internal Revenue Service officers and employees
regarding taxpayer rights, the Office of the
Taxpayer Advocate's case criteria and mission,
and Taxpayer Assistance Order procedures.''.
(2) Commissioner.--Paragraph (3) of section 7803(c) is
amended--
(A) by striking the period at the end and inserting
``; and'', and
(B) by striking ``shall establish procedures
requiring'' and inserting the following: ``shall
establish procedures--
``(A) requiring'', and
(C) by adding at the end the following new
subparagraph:
``(B) for providing annually the training described
in subsection (c)(2)(C)(v)''.
(b) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
SEC. 309. NOTICE AND OPPORTUNITY FOR HEARING BY THE OFFICE OF APPEALS.
(a) In General.--Section 6212 is amended by adding at the end the
following new subsection:
``(e) Requirement of Preliminary Notice and Opportunity for
Hearing.--
``(1) Right to a hearing.--Subject to paragraph (3), any
taxpayer which receives a notice of deficiency under this
section shall be entitled to a hearing held by the Internal
Revenue Service Office of Appeals with respect to the proposed
deficiency.
``(2) Requirement of preliminary notice.--Subject to
paragraph (3), any notice of deficiency sent to a taxpayer
under this section shall include notice of their right to a
hearing (as described in paragraph (1)).
``(3) Regulatory authority.--The Secretary shall prescribe
such regulations as may be necessary to carry out the purposes
of this section, including establishing procedures and
exceptions with respect to the right to a hearing established
under paragraph (1) and notice of such right under paragraph
(2).''.
(b) Effective Date.--The amendments made by subsection (a) shall
take effect on the date of the enactment of the Act.
(c) Ensuring Nationwide Access to Appeals Officers and Settlement
Agents.--The Secretary of the Treasury shall ensure that not less than
1 Appeals Officer and 1 Settlement Agent from the Office of Appeals of
the Internal Revenue Service are assigned to each State and made
available to the residents of each such State.
TITLE IV--NATIONAL TAXPAYER ADVOCATE
SEC. 401. MODIFICATIONS RELATING TO TAXPAYER ASSISTANCE ORDERS.
(a) Clarification of Authority With Respect to Closing Agreements
and Compromises.--Paragraph (2) of section 7811(b) is amended--
(1) by redesignating subparagraphs (C) and (D) as
subparagraphs (D) and (E), respectively, and
(2) by inserting after subparagraph (B) the following new
subparagraph:
``(C) chapter 74 (relating to closing agreements
and compromises),''.
(b) Appeal of Certain Modified or Rescinded Orders.--Subsection (c)
of section 7811 is amended by adding at the end the following new
sentence:
``If the Deputy Commissioner of Internal Revenue modifies or rescinds a
Taxpayer Assistance Order, the National Taxpayer Advocate may appeal
the decision to the Commissioner of Internal Revenue for a final
determination.''.
(c) Effective Date.--The amendments made by this section shall
apply to orders issued after the date of the enactment of this Act.
SEC. 402. TAXPAYER ADVOCATE DIRECTIVES.
(a) In General.--Subchapter A of chapter 80 is amended by adding at
the end the following new section:
``SEC. 7812. TAXPAYER ADVOCATE DIRECTIVES.
``(a) Authority To Issue.--The National Taxpayer Advocate (but not
a delegate thereof) may issue a Taxpayer Advocate Directive to mandate
changes to improve the operation of a functional process or to grant
relief to groups of taxpayers (or all taxpayers) if, as a result of the
manner in which the internal revenue laws are being administered by the
Secretary, its implementation will protect the rights of taxpayers,
prevent undue burden, ensure equitable treatment, or provide an
essential service to taxpayers. The terms of a Taxpayer Advocate
Directive may require the Internal Revenue Service to implement it
within a specified period of time.
``(b) Authority To Modify or Rescind.--
``(1) Appeal.--An Internal Revenue Service division or
other function may appeal a Taxpayer Advocate Directive by
delivering a written explanation that facilitates a full and
fair consideration of the issues to the National Taxpayer
Advocate and Deputy Commissioner of Internal Revenue, either of
whom may modify or rescind such Taxpayer Advocate Directive. If
the Deputy Commissioner of Internal Revenue modifies or
rescinds a Taxpayer Advocate Directive, the Deputy Commissioner
(or a delegate chosen by the Deputy Commissioner) shall provide
a detailed written explanation of the reasons for the
modification or rescission.
``(2) Final determination.--The National Taxpayer Advocate
may appeal such decision to the Commissioner of Internal
Revenue for a final determination. If the Commissioner does not
affirm the Taxpayer Advocate Directive in full, then the
Commissioner shall provide a written explanation of such
determination, and the reasons therefor, not later than 90 days
after the submission of such appeal. Such explanation shall
address in detail each issue raised in the Taxpayer Advocate
Directive.''.
(b) Annual Report.--
(1) In general.--Clause (ii) of section 7803(c)(2)(B) is
amended by redesignating subclauses (III) through (XI) as
subclauses (IV) through (XII), respectively, and by inserting
after subclause (II) the following new subclause:
``(III) contain Taxpayer Advocate
Directives issued under section
7812;''.
(2) Conforming amendments.--Clause (ii) of section
7803(c)(2)(B), as amended by paragraph (1), is amended--
(A) by striking ``subclauses (I), (II), and (III)''
in subclauses (V), (VI), and (VII) thereof and
inserting ``subclauses (I), (II), (III), and (IV)'',
and
(B) in subclause (VIII)--
(i) by inserting ``or Taxpayer Advocate
Directive'' after ``Taxpayer Assistance
Order'', and
(ii) by inserting ``or 7812(a)'' after
``section 7811(b)''.
(c) Clerical Amendment.--The table of sections for subchapter A of
chapter 80 is amended by inserting after the item relating to section
7811 the following new item:
``Sec. 7812. Taxpayer advocate directives.''.
SEC. 403. OFFICE OF THE TAXPAYER ADVOCATE ACCESS TO ADMINISTRATIVE
FILES.
Section 7803(c) is amended by adding at the end the following new
paragraph:
``(5) Access to taxpayer administrative files.--
``(A) In general.--In furtherance of the functions,
responsibilities, and authorities described in this
subsection, and in addition to the authority provided
under section 6103(h)(1), taxpayer administrative files
shall, upon request, be open to inspection by or
disclosure to officers and employees of the Office of
the Taxpayer Advocate whose duties require such
inspection or disclosure.
``(B) Meetings with irs.--In the case of a taxpayer
seeking the assistance of the Office of the Taxpayer
Advocate, any officer or employee of such Office may,
at the request of the taxpayer, attend any meeting
between the Internal Revenue Service and such
taxpayer.''.
SEC. 404. OFFICE OF THE TAXPAYER ADVOCATE OPERATIONS DURING A LAPSE IN
APPROPRIATIONS.
Paragraph (2) of section 7803(c) is amended by adding at the end
the following new subparagraph:
``(E) Operations during a lapse in
appropriations.--During any lapse in appropriations for
the Internal Revenue Service, the Commissioner of
Internal Revenue, in consultation with the National
Taxpayer Advocate, shall designate as essential
employees a sufficient number of employees of the
Office of the Taxpayer Advocate to provide assistance
to taxpayers relating to enforcement actions carried
out during the lapse in appropriations.''.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E1675-1676)
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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