113 HR 2768 : Taxpayer Bill of Rights Act of 2013 U.S. House of Representatives 2013-08-01 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.

IIB 113th CONGRESS 1st Session H. R. 2768 IN THE SENATE OF THE UNITED STATES August 1, 2013 Received; read twice and referred to the Committee on Finance AN ACT To amend the Internal Revenue Code of 1986 to clarify that a duty of the Commissioner of Internal Revenue is to ensure that Internal Revenue Service employees are familiar with and act in accord with certain taxpayer rights.

1.

Short title

This Act may be cited as the Taxpayer Bill of Rights Act of 2013.

2.

Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights

Section 7803(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: (3)

Execution of Duties in Accord with Taxpayer Rights

In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including— (A)the right to be informed, (B)the right to be assisted, (C)the right to be heard, (D)the right to pay no more than the correct amount of tax, (E)the right of appeal, (F)the right to certainty, (G)the right to privacy, (H)the right to confidentiality, (I)the right to representation, and (J)the right to a fair and just tax system. .

Passed the House of Representatives July 31, 2013. Karen L. Haas, Clerk