Taxpayer First Act of 2019

Summary

Taxpayer First Act of 2019 This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. The bill includes provisions that establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; require the IRS to develop a comprehensive customer service strategy; continue the IRS Free File Program; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties; establish requirements for responding to Taxpayer Advocate Directives; permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; modify procedures for whistle-blowers; establish requirements for cybersecurity and identify protection; prohibit the rehiring of certain IRS employees who were removed for misconduct; allow the IRS to require additional taxpayers to file returns electronically; and increase the penalty for failing to file a return. The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions. The bill also requires the IRS to implement an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for the acceptance of electronic signatures.

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

Timeline

1. 28 March 2019

   Introduced

   Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091)

   Source: IntroReferral

2. 28 March 2019

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 28 March 2019 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 28 March 2019

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 28 March 2019

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 28 March 2019

  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

• Sen. Grassley, Chuck [R-IA] · R · Sponsor
• Sen. Wyden, Ron [D-OR] · D · Sponsor
• Sen. Collins, Susan M. [R-ME] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Clyde-Hirsch-Sowers RESPECT Act
• related to → Improving Assistance for Taxpayers Act
• related to → VITA Permanence Act of 2019
• related to → To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information regarding low-income taxpayer clinics.
• related to → To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.
• related to → Taxpayer Identity Protection Act of 2019
• related to ← Great American Outdoors Act
• related to ← To require the Secretary of the Treasury to establish a program for the automated disclosure of taxpayer information for third-party income verification, and for other purposes.
• related to ← Clyde-Hirsch-Sowers RESPECT Act
• related to ← A bill to institute a program for the disclosure of taxpayer information for third-party income verification through the Internet.
• related to ← Taxpayer First Act
• related to ← Electronic Signature Standards Act