3.0.0 3340 2023-01-11T13:37:23Z 2023-01-11T13:37:23Z House HR 2017-07-20 115 [Congressional Record Volume 163, Number 123 (Thursday, July 20, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. DOGGETT:H.R. 3340.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the United StatesConstitution.[Page H6146]]]> hsba00 Financial Services Committee House Standing Referred to 2017-07-20T13:03:15Z hswm00 Ways and Means Committee House Standing Referred to 2017-07-20T13:03:10Z 2017-07-20 Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsba00 Financial Services Committee 2017-07-20 Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-07-20 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-07-20 Introduced in House IntroReferral 1000 9 Library of Congress D000399 Rep. Doggett, Lloyd [D-TX-35] LLOYD DOGGETT D TX 35 N C001080 Rep. Chu, Judy [D-CA-27] Judy Chu D CA 27 2017-07-20 True D000617 Rep. DelBene, Suzan K. [D-WA-1] Suzan DelBene D WA K. 1 2017-07-20 True H001038 Rep. Higgins, Brian [D-NY-26] Brian Higgins D NY 26 2017-07-20 True L000263 Rep. Levin, Sander M. [D-MI-9] SANDER LEVIN D MI M. 9 2017-07-20 True S001185 Rep. Sewell, Terri A. [D-AL-7] Terri Sewell D AL A. 7 2017-07-20 True T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 2017-07-20 True B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2017-07-28 False L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2017-07-28 False Taxation Civil actions and liability Consumer credit Debt collection Judicial review and appeals Specialized courts Tax administration and collection, taxpayers Taxation 00 2017-07-20 Introduced in House 2017-12-28T20:03:44Z Strengthening Taxpayer Rights Act of 2017

This bill modifies requirements for the preparation of tax returns and Internal Revenue Service (IRS) procedures for the collection of taxes.

The bill amends the Internal Revenue Code to:

  • apply tax preparer penalties for the understatement of a taxpayer's liability and other violations to other submissions to the IRS, in addition to tax returns or refund claims;
  • increase tax preparer penalties for gross misconduct and other violations;
  • require identifying numbers to be included for all submissions to the IRS by tax return preparers (limited to tax returns or refund claims under current law);
  • limit the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent;
  • provide for de novo review by the Tax Court of IRS innocent spouse relief determinations;
  • specify that the determination of whether or not a debt has been discharged may not be based solely on a nonpayment period; and
  • restrict the authority of the IRS to use a levy after the collection period has expired.

The bill amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.

]]> Strengthening Taxpayer Rights Act of 2017 Display Title Strengthening Taxpayer Rights Act of 2017 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide taxpayer protection and assistance, and for other purposes. Introduced in House IH Short Titles as Introduced Strengthening Taxpayer Rights Act of 2017 Introduced in House 2017-07-20T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr3340ih/xml/BILLS-115hr3340ih.xml 2017-07-20 Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. 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.