3.0.0 2689 2023-01-11T13:39:41Z 2023-01-11T13:39:41Z Senate S 2018-04-17 115 ssfi00 Finance Committee Senate Standing Referred to 2018-04-17T19:12:43Z 2018-04-17 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2219-2222; text of measure as introduced: CR S2219-2222) IntroReferral 2018-04-17 Introduced in Senate IntroReferral 10000 9 Library of Congress C001056 Sen. Cornyn, John [R-TX] John Cornyn R TX N H001041 Sen. Heller, Dean [R-NV] Dean Heller R NV 2018-04-17 True R000307 Sen. Roberts, Pat [R-KS] PAT ROBERTS R KS 2018-04-17 True Taxation Taxation 00 2018-04-17 Introduced in Senate 2019-03-28T19:11:12Z Small Business Taxpayer Bill of Rights Act of 2018

This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.

The bill modifies requirements regarding:

  • awarding costs and fees to small businesses for administrative and court proceedings,
  • the amounts of damages and penalties that are allowed for violating various tax laws,
  • dispute resolution and appeal procedures,
  • enforcing liens against principal residences,
  • terminating Internal Revenue Service (IRS) employees for misconduct,
  • reviews by the Department of the Treasury Inspector General for Tax Administration, and
  • the release of an IRS levy due to economic hardship for business taxpayers.

The bill also:

  • allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
  • prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before the officers,
  • establishes a 10-year term for the National Taxpayer Advocate, and
  • repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
]]> Small Business Taxpayer Bill of Rights Act of 2018 Display Title Small Business Taxpayer Bill of Rights Act of 2018 Official Title as Introduced A bill to provide a taxpayer bill of rights for small businesses Introduced in Senate IS Short Titles as Introduced Small Business Taxpayer Bill of Rights Act of 2018 Introduced in Senate 2018-04-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s2689is/xml/BILLS-115s2689is.xml 2018-04-17 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2219-2222; text of measure as introduced: CR S2219-2222) 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.