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United States · Bill · S

S. 2689 (115th)

Small Business Taxpayer Bill of Rights Act of 2018

referredUnited States· United States Congress· EN

Introduced

17 April 2018

Last action

17 April 2018 · Introduced

Status

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2219-2222; text of measure as introduced: CR S2219-2222)

Sponsors

Sen. Cornyn, John [R-TX], Sen. Heller, Dean [R-NV], Sen. Roberts, Pat [R-KS]

Subjects

Taxation

Source updated

11 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Small Business Taxpayer Bill of Rights Act of 2018 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 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.

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

Timeline

  1. 17 April 2018

    Introduced

    Introduced in Senate

    Source: IntroReferral

  2. 17 April 2018

    Introduced

    Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2219-2222; text of measure as introduced: CR S2219-2222)

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 17 April 2018

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 17 April 2018

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 17 April 2018

    Open at official source

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Sponsors

Related records

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Sources

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