3.0.0 5342 2023-01-11T13:40:10Z 2023-01-11T13:40:10Z House HR 2018-03-20 115 [Congressional Record Volume 164, Number 48 (Tuesday, March 20, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LaHOOD:H.R. 5342.Congress has the power to enact this legislation pursuantto the following:The Congress shall have Power To lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defence and general Welfare of the United States.The Congress shall have power to lay and collect taxes onincomes, from whatever source derived, without apportionmentamong the several States, and without regard to any census orenumeration.[Page H1728]]]> hswm00 Ways and Means Committee House Standing Referred to 2018-03-20T14:00:50Z Taxpayer First Act 115 5444 HR 2018-04-19 Received in the Senate and Read twice and referred to the Committee on Finance. Related bill CRS Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act 115 88 HR 2018-12-21 Message on House action received in Senate and at desk: House amendment to Senate amendment. Related bill CRS Taxpayer First Act of 2018 115 7227 HR 2018-12-20 Received in the Senate. Related bill CRS 2018-03-20 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-03-20 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-03-20 Introduced in House IntroReferral 1000 9 Library of Congress L000585 Rep. LaHood, Darin [R-IL-18] Darin LaHood R IL 18 N Taxation Congressional oversight Tax administration and collection, taxpayers Taxation 00 2018-03-20 Introduced in House 2018-09-11T19:12:26Z Improving Assistance for Taxpayers Act

This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames.

In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days.

If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal.

The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.]]>

Improving Assistance for Taxpayers Act Display Title Improving Assistance for Taxpayers Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to ensure that the Internal Revenue Service responds promptly to Taxpayer Advocate Directives, and for other purposes. Introduced in House IH Short Titles as Introduced Improving Assistance for Taxpayers Act Introduced in House 2018-03-20T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr5342ih/xml/BILLS-115hr5342ih.xml 2018-03-20 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.