[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1090 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1090

   To require the Internal Revenue Service to provide Congress with 
   sufficient notice prior to the closing of any Taxpayer Assistance 
                                Center.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 9, 2019

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

_______________________________________________________________________

                                 A BILL


 
   To require the Internal Revenue Service to provide Congress with 
   sufficient notice prior to the closing of any 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 submit a report to the 
Committee on Ways and Means of the House of Representatives and the 
Committee on Finance of the Senate which provides the reasons for the 
proposed closure and a description of the taxpayer assistance services 
which will be provided by the Internal Revenue Service after the 
proposed closure takes effect to taxpayers in any rural city, town, or 
unincorporated area which has a population of not more than 50,000 
inhabitants and would be affected by the proposed closure.
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