Preserving Taxpayers' Rights Act

Summary

Preserving Taxpayers' Rights Act This bill amends the Internal Revenue Code to establish new procedures and requirements for administrative appeals of Internal Revenue Service (IRS) deficiency determinations. If the IRS determines that there is a deficiency with respect to a tax imposed, it may send a notice of deficiency to a taxpayer after: the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and provides an opportunity for administrative review in the IRS Office of Appeals; and either: (1) the time provided in the letter for requesting administrative review in the office has expired and the taxpayer has not made such a request, or (2) the office has officially concluded the administrative review process with respect to the deficiency. The bill includes exceptions to these requirements for frivolous tax positions and issues in cases designated for litigation. The IRS must permit a taxpayer to appeal a deficiency prior to issuing a deficiency notice if 60 or fewer days remain on the statute of limitations and the taxpayer agrees to extend the period for 12 months. The bill modifies appeals dispute resolution procedures. It also restricts the authority of the IRS to: (1) designate cases for litigation without permitting an appeal, or (2) offer settlement agreements that preclude an appeal. The bill modifies the authority of the IRS to issue a summons and limits the access that people outside of the IRS have to returns and return information acquired by a summons.

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

Timeline

1. 13 July 2017

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 13 July 2017

   Introduced

   Introduced in House

   Source: IntroReferral

3. 13 July 2017

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 13 July 2017 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 13 July 2017

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 13 July 2017

  ViewDownloadOpen at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

• Introduced in House

  summary · EN · 13 July 2017

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Smith, Jason [R-MO-8] · R · Sponsor
• Rep. Sewell, Terri A. [D-AL-7] · D · Sponsor
• Rep. Chu, Judy [D-CA-28] · D · Sponsor
• Rep. Thompson, Mike [D-CA-4] · D · Sponsor
• Carlos Curbelo · R · Sponsor
• Rep. Holding, George [R-NC-2] · R · Sponsor
• Rep. Higgins, Brian [D-NY-26] · D · Cosponsor
• Rep. Jenkins, Lynn [R-KS-2] · R · Cosponsor
• Rep. Reichert, David G. [R-WA-8] · R · Cosponsor
• Rep. Kind, Ron [D-WI-3] · D · Cosponsor
• Rep. Bishop, Mike [R-MI-8] · R · Cosponsor
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.