[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5440 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5440

To require notice from the Secretary of the Treasury in the case of any 
                closure of a Taxpayer Assistance Center.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 9, 2018

 Mrs. Handel (for herself and Mr. O'Halleran) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To require notice from the Secretary of the Treasury in the case of any 
                closure of a Taxpayer Assistance Center.

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

SECTION 1. NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE 
              CENTERS.

    Not later than 90 days before the date that a proposed closure of a 
Taxpayer Assistance Center would take effect, the Secretary of the 
Treasury, or the Secretary's delegate, shall--
            (1) make publicly available (including by non-electronic 
        means) a notice which--
                    (A) identifies the Taxpayer Assistance Center 
                proposed for closure and the date of such proposed 
                closure; and
                    (B) identifies the relevant alternative sources of 
                taxpayer assistance which may be utilized by taxpayers 
                affected by such proposed closure; and
            (2) submit to Congress a written report that includes the 
        information included in the notice described in paragraph (1), 
        the reasons for such proposed closure, and such other 
        information as the Secretary may determine appropriate.
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