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<BillSummaries>
<item congress="114" measure-type="s" measure-number="186" measure-id="id114s186" originChamber="SENATE" orig-publish-date="2015-01-16" update-date="2015-02-07">
<title>Taxpayer Accountability Act</title>
<summary summary-id="id114s186v00" currentChamber="SENATE" update-date="2015-02-07">
<action-date>2015-01-16</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p><strong>Taxpayer Accountability Act </strong></p> <p>Requires the Internal Revenue Service: (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.</p> <h3></h3> <ul></ul> <ul> <ul><br /></ul></ul>]]></summary-text>
</summary>
</item>
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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 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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