[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2081 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2081

 To amend the Internal Revenue Code of 1986 to require notification of 
Congress by the Internal Revenue Service Oversight Board regarding any 
          violation of the Constitutional rights of taxpayers.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 5, 2014

  Ms. Collins introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to require notification of 
Congress by the Internal Revenue Service Oversight Board regarding any 
          violation of the Constitutional rights of taxpayers.

    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 Protection Act of 2014''.

SEC. 2. NOTIFICATION OF CONGRESS REGARDING VIOLATIONS OF TAXPAYERS' 
              CONSTITUTIONAL RIGHTS.

    (a) In General.--Section 7802(f)(3) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(C) Constitutional rights of taxpayers.--For 
                purposes of the annual report required under 
                subparagraph (A), the Oversight Board shall include the 
                following information:
                            ``(i) Any claim filed during the preceding 
                        year by a taxpayer alleging, with respect to 
                        such taxpayer, a violation of any right under 
                        the Constitution of the United States by an 
                        employee of the Internal Revenue Service.
                            ``(ii) For purposes of each claim described 
                        in clause (i)--
                                    ``(I) whether a final 
                                administrative or judicial 
                                determination on such claim has been 
                                reached, and
                                    ``(II) subject to section 1203 of 
                                the Internal Revenue Service 
                                Restructuring and Reform Act of 1998, 
                                whether the employment of any employee 
                                of the Internal Revenue Service 
                                determined to be liable for such 
                                violation has been terminated or, for 
                                any personnel action other than 
                                termination of such employee, the 
                                reasons provided by the Commissioner of 
                                Internal Revenue for such 
                                determination.
                            ``(iii) The effectiveness of any procedures 
                        and measures established by the Internal 
                        Revenue Service to prevent discrimination by 
                        any employee of the Internal Revenue Service 
                        against any taxpayer on the basis of the 
                        political affiliation, beliefs, or activities 
                        of such taxpayer.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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