To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.

(Sec. 1) This bill requires the Department of the Treasury to provide a publicly available notice at least 90 days before the effective date of a proposed closure of a Taxpayer Assistance Center. The notice must identify: (1) the center proposed for closure, (2) the date of the proposed closure, and (3) alternative sources of taxpayer assistance which may be utilized by taxpayers affected by the closure.

Treasury must also submit to Congress a report that includes the information in the notice and the reasons for the proposed closure.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5440 Introduced in House (IH)]

<DOC>






115th CONGRESS
  2d Session
                                H. R. 5440

To require notice from the Secretary of the Treasury in the case of any 
                closure of a Taxpayer Assistance Center.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2018

 Mrs. Handel (for herself and Mr. O'Halleran) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To require notice from the Secretary of the Treasury in the case of any 
                closure of a Taxpayer Assistance Center.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE 
              CENTERS.

    Not later than 90 days before the date that a proposed closure of a 
Taxpayer Assistance Center would take effect, the Secretary of the 
Treasury, or the Secretary's delegate, shall--
            (1) make publicly available (including by non-electronic 
        means) a notice which--
                    (A) identifies the Taxpayer Assistance Center 
                proposed for closure and the date of such proposed 
                closure; and
                    (B) identifies the relevant alternative sources of 
                taxpayer assistance which may be utilized by taxpayers 
                affected by such proposed closure; and
            (2) submit to Congress a written report that includes the 
        information included in the notice described in paragraph (1), 
        the reasons for such proposed closure, and such other 
        information as the Secretary may determine appropriate.
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