Small Business Taxpayer Bill of Rights Act of 2023

Summary

Small Business Taxpayer Bill of Rights Act of 2023 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

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Timeline

1. 18 April 2023

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, 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

2. 18 April 2023

   Introduced

   Introduced in House

   Source: IntroReferral

3. 18 April 2023

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 18 April 2023 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 18 April 2023

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 18 April 2023

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 18 April 2023

  Open at official source

Sponsors

• Rep. Kustoff, David [R-TN-8] · R · Sponsor
• · hsgo00 · Standing
• · hswm00 · Standing

Related records

• related to → Small Business Taxpayer Bill of Rights Act of 2023
• related to ← Small Business Taxpayer Bill of Rights Act of 2022