Taxpayer Accountability Act

Summary

Taxpayer Accountability Act Requires the Internal Revenue Service: (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 16 January 2015

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 16 January 2015

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• Introduced in Senate

  summary · EN · 16 January 2015

  Open at official source

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