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United States · Bill · HR

H.R. 2428 (105th)

Internal Revenue Service Improvement Act of 1997

openUnited States· United States Congress· EN

Introduced

8 September 1997

Last action

26 September 1997 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Rep. Rangel, Charles B. [D-NY-15], Rep. Coyne, William J. [D-PA-14], Rep. Hoyer, Steny H. [D-MD-5], Rep. Waxman, Henry A. [D-CA-33], Rep. Matsui, Robert T. [D-CA-5], Rep. Stark, Fortney Pete [D-CA-13], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Levin, Sander M. [D-MI-12], Rep. McDermott, Jim [D-WA-7], Rep. Kleczka, Gerald D. [D-WI-4], Rep. Lewis, John [D-GA-5], Rep. Neal, Richard E. [D-MA-1], Rep. McNulty, Michael R. [D-NY-23], Rep. Jefferson, William J. [D-LA-2], Rep. Olver, John W. [D-MA-1], Rep. Yates, Sidney R. [D-IL-9], Rep. Frost, Martin [D-TX-24], Rep. Vento, Bruce F. [D-MN-4], Rep. Filner, Bob [D-CA-51], Rep. Meek, Carrie P. [D-FL-17], Rep. Lampson, Nick [D-TX-22], Rep. Skaggs, David E. [D-CO-2], Rep. Davis, Danny K. [D-IL-7], Rep. Green, Gene [D-TX-29], Rep. Farr, Sam [D-CA-20], Rep. Bonior, David E. [D-MI-10], Del. Faleomavaega, Eni F. H. [D-AS-At Large], Rep. Evans, Lane [D-IL-17], Rep. Woolsey, Lynn C. [D-CA-6], Rep. Manton, Thomas J. [D-NY-7], Rep. Poshard, Glenn [D-IL-22], Rep. Minge, David [D-MN-2], Rep. Torres, Esteban Edward [D-CA-34]

Subjects

Taxation, Education

Source updated

21 August 2025

Taxation · Education

Summary

TABLE OF CONTENTS: Title I: Improvements in IRS Management and Oversight Title II: Improving the Efficiency of Tax Administration Title III: Providing Flexibility for IRS Management Internal Revenue Service Improvement Act of 1997 - Title I: Improvements in IRS Management and Oversight - Amends the Internal Revenue Code to set a term of five years for the Commissioner of Internal Revenue. (Sec. 102) Establishes within the Department of the Treasury an Internal Revenue Service Management Board (with an Executive Committee) consisting of career and non-career employees. Directs such Board to support directly the Secretary of the Treasury in the oversight of the management and operation of the IRS. Directs the Secretary to establish the Internal Revenue Service Advisory Board, which shall be composed of individuals from the private sector, to advise the Secretary on the management and operation of the IRS. Sets forth reporting requirements. (Sec. 103) Establishes an Office for Customer Service, which shall be under the direction of an Assistant Commissioner of Internal Revenue, to be responsible for all taxpayer assistance and education. (Sec. 104) Establishes an Office of the Taxpayer Advocate which shall, among other things, assist taxpayers in resolving problems with the IRS. Sets forth reporting requirements. Title II: Improving the Efficiency of Tax Administration - Authorizes the Secretary to promote and encourage the use of electronic tax administration programs. (Sec. 202) Authorizes the Secretary to enter into tax administration agreements with State tax authorities. Title III: Providing Flexibility for IRS Management - Amends Federal law concerning Government organization and employees to add a new chapter entitled Personnel Flexibilities Relating to the Internal Revenue Service. Sets forth provisions under such chapter concerning: (1) pay authority; (2) recruitment, retention, and relocation incentives; (3) performance awards; (4) career reserved positions; (5) demonstration project authority; (6) the establishment of an IRS performance management system; (7) the establishment of one or more broad-banned pay and classification systems covering all or any portion of the IRS workforce; and (8) general workforce staffing. (Sec. 302) Authorizes appropriations. (Sec. 303) Expresses the sense of the Congress that: (1) IRS century date computer issues should be fully funded so as to resolve such issues; (2) IRS enforcement, tax processing, taxpayer assistance and management should be funded at no less than current levels for the next three years; and (3) multi-year budgets should be adopted for IRS technology and capital investment programs so as to ensure stability in the implementation of those programs.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 8 September 1997

    Introduced

    Referred to House Ways and Means

    Source: IntroReferral

  2. 8 September 1997

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Government Reform and Oversight, 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.

    Source: IntroReferral

  3. 8 September 1997

    Introduced

    Sponsor introductory remarks on measure. (CR H6999-7000)

    Source: IntroReferral

  4. 8 September 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 8 September 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  6. 9 September 1997

    Referred

    Referred to the Subcommittee on Oversight.

    Source: Committee

  7. 16 September 1997

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  8. 26 September 1997

    Committee

    Subcommittee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 8 September 1997

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  • Introduced in House (PDF)

    Introduced in House · EN · 8 September 1997

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  • Introduced in House

    summary · EN · 8 September 1997

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Sponsors

Related records

Sources

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