To require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes.

Summary

This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.

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Timeline

1. 10 September 2021

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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. 10 September 2021

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 September 2021

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 10 September 2021 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 September 2021

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 September 2021

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 September 2021

  Open at official source

Sponsors

• KEVIN BRADY · R · Sponsor
• Rep. Kelly, Mike [R-PA-16] · R · Sponsor
• Devin Nunes · R · Sponsor
• Vern Buchanan · R · Sponsor
• Adrian Smith · R · Sponsor
• Tom Reed · R · Sponsor
• Rep. Miller, Carol D. [R-WV-1] · R · Sponsor
• Rep. Smith, Jason [R-MO-8] · R · Sponsor
• Tom Rice · R · Sponsor
• David Schweikert · R · Sponsor
• Jackie Walorski · R · Sponsor
• Darin LaHood · R · Sponsor
• Brad Wenstrup · R · Sponsor
• Rep. Arrington, Jodey C. [R-TX-19] · R · Sponsor
• A. Ferguson · R · Sponsor
• Rep. Estes, Ron [R-KS-4] · R · Sponsor
• Lloyd Smucker · R · Sponsor
• Kevin Hern · R · Sponsor
• Brett Guthrie · R · Cosponsor
• Beth Van Duyne · R · Cosponsor
• Dusty Johnson · R · Cosponsor
• Russ Fulcher · R · Cosponsor
• Blaine Luetkemeyer · R · Cosponsor
• Rep. Walberg, Tim [R-MI-5] · R · Cosponsor
• · hsba00 · Standing
• · hswm00 · Standing

Related records

• related to ← A bill to require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes.
• related to ← Simplify, Don’t Amplify the IRS Act