3.0.0 2581 2023-01-11T13:31:59Z 2023-01-11T13:31:59Z Senate S 2016-02-25 114 ssfi00 Finance Committee Senate Standing Referred to 2016-02-25T16:11:12Z 2016-02-25 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2016-02-25 Introduced in Senate IntroReferral 10000 9 Library of Congress B001135 Sen. Burr, Richard [R-NC] Richard Burr R NC Mauze N Taxation Computer security and identity theft Department of the Treasury Fraud offenses and financial crimes Government studies and investigations Internal Revenue Service (IRS) Tax administration and collection, taxpayers Taxation 00 2016-02-25 Introduced in Senate 2016-06-17T16:31:32Z Biased IRS Audit Systems Prevention Act

This bill directs the Internal Revenue Service (IRS) to: (1)  provide a taxpayer who is selected for an audit sufficient information regarding the reason the taxpayer's return was selected for an audit and to preserve such information for review; (2) document and record how many returns are selected for audit based on randomized selection, scoring under the Discriminant Index Function System, a determination by an IRS examiner, and other methodologies; and (3) repurpose resources for the National Research Program (taxpayer data collection program) to combat tax refund fraud and identity theft.

The bill prohibits the IRS from conducting any audit, investigation, or examination of a taxpayer that is primarily for research purposes.

]]> Biased IRS Audit Systems Prevention Act Display Title Biased IRS Audit Systems Prevention Act Official Title as Introduced A bill to ensure that enforcement of Federal tax law by the Internal Revenue Service is not influenced by political bias, inaccurate sources of information, or bias at the individual examiner of department level, and for other purposes. Introduced in Senate IS Short Titles as Introduced Biased IRS Audit Systems Prevention Act Introduced in Senate 2016-02-25T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s2581is/xml/BILLS-114s2581is.xml 2016-02-25 Read twice and referred to the Committee on Finance. 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.