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United States · Law · HR

H.R. 3151 (116th)

Taxpayer First Act

enactedUnited States· United States Congress· EN

Introduced

6 June 2019

Last action

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Status

Became Public Law No: 116-25.

Sponsors

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Subjects

Discovery layer

Source updated

5 December 2025

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Summary

Taxpayer First Act This bill revises requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, cybersecurity and identity protection, 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 comprehensive customer service and IRS personnel training strategies; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify certain tax enforcement procedures and requirements; establish requirements for responding to Taxpayer Advocate Directives; establish a Community Volunteer Income Tax Assistance Matching Grant Program; require the IRS to give public notice of the closure of taxpayer assistance centers; modify procedures for whistle-blowers; establish requirements for cybersecurity and identity protection; provide notification to taxpayers of suspected identity theft; require the appointment of a Chief Information Officer who shall develop and implement a multiyear strategic plan for IRS information technology needs; modify requirements for managing IRS information technology; expand electronic filing of tax returns; prohibit the rehiring of certain IRS employees who were removed for misconduct; require mandatory e-filing by tax-exempt organizations and notice before revocation of tax-exempt status for failure to file; and increase penalties for failure to file tax returns. 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 accepting electronic signatures.

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Documents

14 official files

Enrolled Bill (text)

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Sources

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