[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5386 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5386

  To ensure that taxpayers are provided access to case files prior to 
    conference with staff of the Internal Revenue Service Office of 
                                Appeals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 22, 2018

Mr. Young of Iowa introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To ensure that taxpayers are provided access to case files prior to 
    conference with staff of the Internal Revenue Service Office of 
                                Appeals.

    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 ``IRS Fair Appeals Saving Taxpayers 
Act'' or as the ``IRS FAST Act''.

SEC. 2. ACCESS TO CASE FILES PRIOR TO CONFERENCE WITH STAFF OF THE 
              INTERNAL REVENUE SERVICE OFFICE OF APPEALS.

    (a) In General.--In the case of any taxpayer with respect to which 
a conference with the Internal Revenue Service Office of Appeals has 
been scheduled, such taxpayer shall be provided access to the 
nonprivileged portions of the case file on record regarding the 
disputed issues not later than 10 days before the date of such 
conference.
    (b) Taxpayer Election To Expedite Conference.--If the taxpayer so 
elects, subsection (a) shall be applied by substituting ``the date of 
such conference'' for ``10 days before the date of such conference''.
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