Tax Administration Good Government Act

Summary

Tax Administration Good Government Act - Amends the Internal Revenue Code to revise Internal Revenue Service (IRS) collection and taxpayer safeguard provisions, including provisions regarding: (1) waiver of installment agreement user fees, partial payment, and agreement termination; (2) Office of Chief Counsel review of offers in compromise; (3) penalty increase for bad checks or money orders; (4) financial management service fees; (5) offsetting refunds from former residents; (6) explanation of statute of limitations and consequences of failure to file; (7) disclosure of tax information to facilitate combined employment tax reporting; (8) expansion of declaratory judgment remedy to tax-exempt organizations; (9) Treasury auction reforms; (10) termination of employment of IRS employees for misconduct; (11) IRS Oversight Board approval of use of critical pay authority; (12) low-income taxpayer clinics; (13) enrolled agents; (14) establishment of disaster response team; (15) accelerated tax refunds; (16) National Taxpayer Advocate reporting; (17) penalty for failure to report foreign financial accounts; and (18) repeal of personal holding company tax. Revises penalty and interest provisions, including provisions regarding: (1) individual and corporate estimated tax; (2) interest abatement and interest netting; (3) deposits made to suspend running of interest; (4) suspension of interest for failure to contact taxpayer; and (5) frivolous tax submissions. Revises Tax Court provisions, including provisions regarding: (1) authority for special trial judges to hear and decide certain employment status cases; (2) Tax Court authority to apply doctrine of equitable recoupment; (3) filing fees; (4) employees; (5) pro se taxpayers; (6) annuities for survivors of assassinated judges; (7) life insurance, leave, retirement, and thrift savings coverage for judges; (8) exemption of teaching compensation of retired judges from limitation on outside earned income; (9) survivor annuities; and (10) recall. Revises confidentiality and disclosure provisions, including provisions regarding: (1) church tax inquiries; (2) joint return collection activities; (3) taxpayer representatives; (4) offers-in-compromise; (5) standards for requests for and consents to disclosure; (6) civil damages for unauthorized inspection or disclosure; (7) emergency circumstances; (8) refunds; (9) tax-exempt organizations; and (10) investigative disclosures.

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

Timeline

1. 10 April 2003

   Introduced

   Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5211-5228)

   Source: IntroReferral

2. 10 April 2003

   Introduced

   Sponsor introductory remarks on measure. (CR S5210-5211)

   Source: IntroReferral

3. 10 April 2003

   Introduced

   Introduced in Senate

   Source: IntroReferral

4. 2 February 2004

   Reported

   Committee on Finance. Ordered to be reported with an amendment in the nature of a substitute favorably.

   Source: Committee

5. 4 May 2004

   Calendars

   Placed on Senate Legislative Calendar under General Orders. Calendar No. 498.

   Source: Calendars

6. 4 May 2004

   Reported

   Committee on Finance. Reported by Senator Grassley with an amendment in the nature of a substitute. With written report No. 108-257.

   Source: Committee

7. 4 May 2004

   Reported

   Committee on Finance. Reported by Senator Grassley with an amendment in the nature of a substitute. With written report No. 108-257.

   Source: Committee

8. 19 May 2004

   Floor

   Measure laid before Senate by unanimous consent. (consideration: CR S5891)

   Source: Floor

Votes

No vote records are attached yet.

Versions

• Reported to Senate · 4 May 2004 · Official file
• Introduced in Senate · 10 April 2003 · Official file

Documents

6 official files

• Reported to Senate (text)

  Reported to Senate · EN · 4 May 2004

  ViewDownloadOpen at official source

• Reported to Senate (PDF)

  Reported to Senate · EN · 4 May 2004

  ViewDownloadOpen at official source

• Reported to Senate with amendment(s)

  summary · EN · 4 May 2004

  Open at official source

• Introduced in Senate (text)

  Introduced in Senate · EN · 10 April 2003

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 10 April 2003

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 10 April 2003

  Open at official source

Sponsors

• Rep. Baucus, Max [D-MT-1] · D · Sponsor
• Chuck Grassley · R · Sponsor
• Sen. Hatch, Orrin G. [R-UT] · R · Cosponsor
• Sen. Feinstein, Dianne [D-CA] · D · Cosponsor
• Sen. Rockefeller, John D., IV [D-WV] · D · Cosponsor
• Sen. Smith, Gordon H. [R-OR] · R · Cosponsor
• Rep. Breaux, John B. [D-LA-7] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Tax Administration Good Government Act