[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2530 Referred in Senate (RFS)]

113th CONGRESS
  2d Session
                                H. R. 2530


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                   IN THE SENATE OF THE UNITED STATES

                           February 26, 2014

                                Received

                           February 27, 2014

          Read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 AN ACT


 
   To improve transparency and efficiency with respect to audits and 
   communications between taxpayers and the Internal Revenue Service.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Transparency and Efficient 
Audit Act''.

SEC. 2. DEADLINE FOR RESPONSES TO TAXPAYER CORRESPONDENCE.

    Not later than 30 days after receiving any written correspondence 
from a taxpayer, the Internal Revenue Service shall provide a 
substantive written response. For purposes of the preceding sentence, 
an acknowledgment letter shall not be treated as a substantive 
response.

SEC. 3. TAXPAYER NOTIFICATION OF DISCLOSURES BY IRS OF TAXPAYER 
              INFORMATION.

    (a) In General.--Not later than 30 days after disclosing any 
taxpayer information to any agency or instrumentality of Federal, 
State, or local government, the Internal Revenue Service shall provide 
a written notification to the taxpayer describing--
            (1) the information disclosed,
            (2) to whom it was disclosed, and
            (3) the date of disclosure.
    (b) Exception.--Subsection (a) shall not apply if the Secretary of 
the Treasury, or the Secretary's designee, determines that such 
notification would be detrimental to an ongoing criminal investigation 
or pose a risk to national security.

SEC. 4. DEADLINE FOR CONCLUSION OF AUDITS OF INDIVIDUAL TAXPAYERS.

    If any audit of a tax return of an individual by the Internal 
Revenue Service is not concluded before the end of the 1-year period 
beginning on the date of the initiation of such audit, the Internal 
Revenue Service shall provide the taxpayer a written letter explaining 
why such audit has taken more than 1 year to complete.

SEC. 5. NO ADDITIONAL FUNDS AUTHORIZED.

    No additional funds are authorized to carry out the requirements of 
this Act. Such requirements shall be carried out using amounts 
otherwise authorized or appropriated.

            Passed the House of Representatives February 25, 2014.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.