3.0.0 1913 2023-01-11T13:27:39Z 2023-01-11T13:27:39Z House HR 2015-04-21 114 [Congressional Record Volume 161, Number 58 (Tuesday, April 21, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. JEFFRIES:H.R. 1913.Congress has the power to enact this legislation pursuantto the following:The Sixteenth Amendment to the Constitution of the UnitedStates and Article 1, Section 8, Clause 17 of theConstitution.[[Page H2356]][Page H2355]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-04-21T16:03:35Z 2015-04-21 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-04-21 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-04-21 Introduced in House IntroReferral 1000 9 Library of Congress J000294 Rep. Jeffries, Hakeem S. [D-NY-8] Hakeem Jeffries D NY S. 8 N Taxation Civil actions and liability Consumer affairs Crime victims Fraud offenses and financial crimes Tax administration and collection, taxpayers Taxation 00 2015-04-21 Introduced in House 2015-06-18T19:29:52Z Protecting American Taxpayers from Fraud Act of 2015

This bill directs the Department of the Treasury to develop referral procedures for, and establish a liaison to, tax preparation firms to seek recovery of refunds for taxpayers defrauded by employees or agents of such firms. In developing such procedures, Treasury shall ensure that there is coordination among the following Internal Revenue Service (IRS) entities: (1) the Taxpayer Advocate Service, (2) the Wage & Investment Division, (3) Criminal Investigation, (4) the Office of Chief Counsel, (5) the Return Preparer Office, and (6) the Office of Professional Responsibility.

The bill also directs Treasury to develop comprehensive guidance for the treatment by IRS of all claims for refunds relating to tax return preparer fraud. Such guidance must provide a clear description of the rights and responsibilities of taxpayers with respect to actions taken by the taxpayer to minimize loss from tax preparer fraud, to receive restitution, and to substantiate a claim of fraud.

]]> Protecting American Taxpayers from Fraud Act of 2015 Display Title Protecting American Taxpayers from Fraud Act of 2015 Official Title as Introduced To direct the Secretary of the Treasury to develop guidance and procedures for the recovery of refunds relating to tax return preparer fraud. Introduced in House IH Short Titles as Introduced Protecting American Taxpayers from Fraud Act of 2015 Introduced in House 2015-04-21T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr1913ih/xml/BILLS-114hr1913ih.xml 2015-04-21 Referred to the House Committee on Ways and Means. 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.