3.0.0 2809 2023-01-11T13:31:25Z 2023-01-11T13:31:25Z Senate S 2016-04-18 114 ssfi00 Finance Committee Senate Standing Referred to 2016-04-18T20:28:31Z 2016-04-18 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2016-04-18 Introduced in Senate IntroReferral 10000 9 Library of Congress P000449 Sen. Portman, Rob [R-OH] Rob Portman R OH N Taxation Administrative law and regulatory procedures Administrative remedies Civil actions and liability Corporate finance and management Department of the Treasury Evidence and witnesses Internal Revenue Service (IRS) Tax administration and collection, taxpayers Taxation 00 2016-04-18 Introduced in Senate 2016-07-11T20:46:35Z This bill amends the Internal Revenue Code to establish new procedures and requirements for administrative appeals of Internal Revenue Service (IRS) deficiency determinations.

If the IRS determines that there is a deficiency with respect to a tax imposed, it may send a notice of deficiency to a taxpayer after:

  • the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and provides an opportunity for administrative review in the IRS Office of Appeals; and
  • either: (1) the time provided in the letter for contacting the office has expired and the taxpayer has not contacted the office, or (2) the office has issued a decision with respect to the deficiency.

The bill includes exceptions to these requirements for frivolous tax positions and issues in cases designated for litigation.

The IRS must permit a taxpayer to appeal a deficiency prior to issuing a deficiency notice if 60 or fewer days remain on the statute of limitations and the taxpayer agrees to extend the period for 12 months.

The bill modifies appeals dispute resolution procedures. It also restricts the authority of the IRS to: (1) designate cases for litigation without permitting an appeal, or (2) offer settlement agreements that preclude an appeal.

The bill modifies the authority of the IRS to issue a summons and limits the access that people outside of the IRS have to returns and return information acquired by a summons.

]]> A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes. Display Title A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes. Introduced in Senate IS Introduced in Senate 2016-04-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s2809is/xml/BILLS-114s2809is.xml 2016-04-18 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.