3.0.0 3215 2023-01-11T13:15:59Z 2023-01-11T13:15:59Z Senate S S 2010-04-15 111 ssfi00 Finance Committee Senate Standing Referred to 2010-04-15T20:26:30Z Taxpayer Bill of Rights Act of 2010 111 5047 HR 2010-04-15 Referred to House Financial Services Identical bill CRS 2010-04-15 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2382-2387) IntroReferral 2010-04-15 Sponsor introductory remarks on measure. (CR S2381-2382) IntroReferral B00100 9 Library of Congress 2010-04-15 Introduced in Senate IntroReferral 10000 9 Library of Congress B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS N S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2010-04-15 True K000148 Sen. Kerry, John F. [D-MA] JOHN KERRY D MA FORBES 2010-04-15 True M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ 2010-04-15 True A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2010-04-15 True B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2010-04-15 True D000388 Sen. Dodd, Christopher J. [D-CT] CHRISTOPHER DODD D CT JOHN 2010-04-15 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2010-04-15 True L000304 Sen. Lieberman, Joseph I. [ID-CT] JOSEPH LIEBERMAN ID CT I. 2010-04-15 True M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2010-04-15 True P000590 Sen. Pryor, Mark L. [D-AR] Mark Pryor D AR Lunsford 2010-04-15 True U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2010-04-15 True C000174 Sen. Carper, Thomas R. [D-DE] Thomas Carper D DE R. 2010-08-05 False Taxation Accounting and auditing Administrative law and regulatory procedures Bank accounts, deposits, capital Consumer affairs Department of the Treasury Financial services and investments Government information and archives Government studies and investigations Insurance industry and regulation Tax administration and collection, taxpayers Taxation 00 2010-04-15 Introduced in Senate 2010-05-17T18:35:48Z Taxpayer Bill of Rights Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of taxpayer rights and obligations.

Authorizes the Secretary to make grants to develop, expand, or continue volunteer income tax assistance programs to assist low-income taxpayers.

Increases the grant funding for low-income taxpayer clinics.

Requires the Secretary to: (1) prescribe regulations for the regulation of tax return preparers; (2) require the annual registration of refund delivery product facilitators; and (3) furnish to the public the identity of any person who is an enrolled agent, attorney, or certified public accountant on file with the Internal Revenue Service (IRS), who is a tax return preparer, or who is registered as a refund delivery product facilitator.

Applies the penalty for understatements of taxpayer liability by tax return preparers to tax submissions other than tax returns or claims for refunds.

Requires the Secretary to make an individualized lien determination before filing a notice of lien and to consider specified factors in making such determination, including the amount due, the value of the taxpayer's equity in property, the taxpayer's compliance history, and extenuating circumstances, if any, that explain the tax delinquency.

Prohibits persons licensed to practice before the Department of the Treasury from directly or indirectly offering or providing audit insurance.

Authorizes the National Taxpayer Advocate to issue Taxpayer Advocate directives for granting relief to taxpayers.

Expresses the sense of Congress that the IRS should take specified steps within two years to improve service to taxpayers.

Authorizes the Secretary to award demonstration project grants to provide access to accounts at financial institutions for taxpayers who do not currently have such access.

Requires studies to: (1) enable the IRS to receive and process information reporting documents before it processes tax returns; and (2) assess the effectiveness of collection alternatives, especially offers in compromise, on long-term tax compliance.

]]> Taxpayer Bill of Rights Act of 2010 Display Title Taxpayer Bill of Rights Act of 2010 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide taxpayer protection and assistance, and for other purposes. Introduced in Senate IS Short Titles as Introduced Taxpayer Bill of Rights Act of 2010 Introduced in Senate 2010-04-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s3215is/xml/BILLS-111s3215is.xml 2010-04-15 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2382-2387) 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.