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United States · Bill · HR

H.R. 1528 (108th)

Tax Administration Good Government Act

openUnited States· United States Congress· EN

Introduced

1 April 2003

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Message on Senate action sent to the House.

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Source updated

7 April 2025

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Summary

Taxpayer Protection and IRS Accountability Act of 2003 - Amends the Internal Revenue Code (IRC) provisions concerning penalties and interest to provide for, among other things: (1) converting the penalty for failure to pay estimated tax into an interest provision; (2) the exclusion from gross income for interest on overpayments of income tax by individuals; (3) the abatement of interest on all erroneous refunds (currently, abated only in specified instances); and (4) revising and increasing the penalty for filing a frivolous tax return. Revises collection procedures provisions to, among other things: (1) require the review of installment agreements for partial collection at least once every two years; (2) extend from nine months to two years the time allowed to return property wrongfully levied; and (3) provide for a study of liens and levies. Revises tax administration provisions to, among other things: (1) provide disciplinary guidelines governing the misconduct of IRS employees; and (2) consolidate all judicial review of collection due process hearings to the United States Tax Court. Provides for the suspension of the tax exempt status of terrorist organizations. Revises confidentiality provisions to, among other things: (1) permit an individual no longer married to the individual with whom a joint return was filed to ask orally, as opposed to in writing, whether collection activities were attempted on the nonrequesting individual; (2) require compliance by contractors with confidentiality standards; and (3) notify a taxpayer if the Treasury Inspector General for Tax Administration determines a return was unlawfully inspected. Makes additional miscellaneous amendments to the IRC, including authorizing regulations regulating the conduct of enrolled agents. Increases the annual allocation for low-income taxpayer clinics. Amends the Job Creation and Worker Assistance Act of 2002 to provide for uniform applicability among states.

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Documents

14 official files

Engrossed Amendment Senate (text)

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