3.0.0 1825 2022-11-01T18:02:31Z 2022-11-01T18:02:31Z House HR 2019-03-18 116 [Congressional Record Volume 165, Number 48 (Monday, March 18, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LaHOOD:H.R. 1825.Congress has the power to enact this legislation pursuantto the following:The Congress shall have Power To make all Laws which shallbe necessary and proper for carrying into Execution theforegoing Powers, and all other Powers vested by thisConstitution in the Government of the United States, or inany Department or Officer thereof.[Page H2756]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-03-18T16:00:41Z Great American Outdoors Act 116 1957 HR 2020-08-04 Became Public Law No: 116-152. Related bill CRS Taxpayer First Act 116 3151 HR 2019-07-01 Became Public Law No: 116-25. Related bill CRS Taxpayer First Act of 2019 116 928 S 2019-03-28 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091) Related bill CRS 2019-03-18 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-03-18 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-03-18 Introduced in House IntroReferral 1000 9 Library of Congress L000585 Rep. LaHood, Darin [R-IL-18] Darin LaHood R IL 18 N S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 2019-03-18 True Taxation Congressional oversight Tax administration and collection, taxpayers Taxation 00 2019-03-18 Introduced in House 2019-04-30T19:30:51Z Improving Assistance for Taxpayers Act

This bill requires 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 90 days.

If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 90 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 modernize the Office of the National Taxpayer Advocate. Introduced in House IH Short Title(s) as Introduced Improving Assistance for Taxpayers Act Introduced in House IH Introduced in House 2019-03-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1825ih/xml/BILLS-116hr1825ih.xml 2019-03-18 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.