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  <bill>
    <number>5386</number>
    <updateDate>2023-01-11T13:40:07Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:40:07Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2018-03-22</introducedDate>
    <congress>115</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 164, Number 50 (Thursday, March 22, 2018)]From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. YOUNG of Iowa:H.R. 5386.Congress has the power to enact this legislation pursuantto the following:Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 and 18 of the Constitutionof the United States.[Page H2042]</pre>]]></constitutionalAuthorityStatementText>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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          <item>
            <name>Referred to</name>
            <date>2018-03-22T13:03:20Z</date>
          </item>
        </activities>
      </item>
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    <relatedBills>
      <item>
        <title>Taxpayer First Act</title>
        <congress>115</congress>
        <number>5444</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2018-04-19</actionDate>
          <text>Received in the Senate and Read twice and referred to the Committee on Finance.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
    </relatedBills>
    <actions>
      <item>
        <actionDate>2018-03-22</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
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            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
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        <actionDate>2018-03-22</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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      <item>
        <actionDate>2018-03-22</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>Y000066</bioguideId>
        <fullName>Rep. Young, David [R-IA-3]</fullName>
        <firstName>David</firstName>
        <lastName>Young</lastName>
        <party>R</party>
        <state>IA</state>
        <district>3</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Judicial review and appeals</name>
        </item>
        <item>
          <name>Tax administration and collection, taxpayers</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2018-03-22</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2018-03-30T15:51:54Z</updateDate>
        <text><![CDATA[ <p><b>IRS Fair Appeals Saving Taxpayers Act or the IRS FAST Act </b></p> <p>This bill requires the Internal Revenue Service (IRS) to provide taxpayers with access to nonprivileged portions of the case file regarding disputed issues at least 10 days before a conference with the IRS Office of Appeals. A taxpayer may elect to change the deadline to the date of the conference rather than 10 days before the conference. </p>]]></text>
      </summary>
    </summaries>
    <title>IRS FAST Act</title>
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      <item>
        <titleType>Display Title</titleType>
        <title>IRS FAST Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>IRS FAST Act</title>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>IRS Fair Appeals Saving Taxpayers Act</title>
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    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2018-03-22T04:00:00Z</date>
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            <url>https://www.govinfo.gov/content/pkg/BILLS-115hr5386ih/xml/BILLS-115hr5386ih.xml</url>
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        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2018-03-22</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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