113 HR 2530 IH: Taxpayer Transparency and Efficient Audit Act U.S. House of Representatives 2013-06-27 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session H. R. 2530 IN THE HOUSE OF REPRESENTATIVES June 27, 2013 Mr. Roskam introduced the following bill; which was referred to the Committee on Ways and Means A BILL To improve transparency and efficiency with respect to audits and communications between taxpayers and the Internal Revenue Service.

1.

Short title

This Act may be cited as the Taxpayer Transparency and Efficient Audit Act.

2.

Deadline for responses to taxpayer correspondence

Not later than 30 days after receiving any written correspondence from a taxpayer, the Internal Revenue Service shall provide a substantive written response. For purposes of the preceding sentence, an acknowledgment letter shall not be treated as a substantive response.

3.

Taxpayer notification of disclosures by IRS of taxpayer information

(a)

In general

Not later than 30 days after disclosing any taxpayer information to any agency or instrumentality of Federal, State, or local government, the Internal Revenue Service shall provide a written notification to the taxpayer describing— (1)the information disclosed, (2)to whom it was disclosed, and (3)the date of disclosure. (b)

Exception

Subsection (a) shall not apply if the Secretary of the Treasury, or the Secretary’s designee, determines that such notification would be detrimental to an ongoing criminal investigation or pose a risk to national security.

4.

Deadline for conclusion of audits of individual taxpayers

Any audit of a tax return of an individual by the Internal Revenue Service shall be concluded not later than 1 year after the date of the initiation of such audit and the Internal Revenue Service shall not assess any tax with respect to which such audit relates after the conclusion of such audit.