118 S5280 IS: Improving IRS Customer Service Act
U.S. Senate
2024-09-25
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EN
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II
118th CONGRESS
2d Session
S. 5280
IN THE SENATE OF THE UNITED STATES
September 25, 2024
Mr. Warner (for himself and Mr. Cassidy) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To improve services provided to taxpayers by the Internal Revenue Service.
1.

Short title; etc
(a)

Short title
This Act may be cited as the “Improving IRS Customer Service Act”.
(b)

References to Secretary
For purposes of this Act, the term Secretary means the Secretary of the Treasury or the Secretary's delegate.
2.

Establishment of dashboard to inform taxpayers of backlogs and wait times
(a)

In general
If, for any week beginning on or after the date which is 180 days after the date of enactment of this Act, there is a significant delay with respect to any applicable item or applicable phone number, the Secretary shall require the Internal Revenue Service to provide on its public website, during the following week, the following information:
(1)
Separately for each such applicable item, the average date on which any such applicable items processed during the preceding week were received by the Internal Revenue Service.
(2)
Separately with respect to each such applicable phone number—
(A)
the percentage of callers during such period who were able to speak directly with an Internal Revenue Service employee,
(B)
the total number of callers described in subparagraph (A), and
(C)
with respect to each such phone number—
(i)
the current estimated wait time to speak directly with an Internal Revenue Service employee,
(ii)
the median wait time to speak directly with an Internal Revenue Service employee,
(iii)
the time of day with the shortest wait time to speak directly with an Internal Revenue Service employee, and
(iv)
whether such number employs callback service for any calls made by taxpayers to such number which are not answered, and the average time for such callbacks to be made.
(b)

Definitions
For purposes of this section—
(1)

Applicable item
The term applicable item means each category of tax return, claim, statement, or other document filed with the Internal Revenue Service.
(2)

Applicable phone number
The term applicable phone number means any toll-free phone number which is listed by the Internal Revenue Service on any website, publication, form, or instruction which is available to the public and—
(A)
operated by the Internal Revenue Service accounts management function,
(B)
operated by the Internal Revenue Service automated collection function,
(C)
managed by the Internal Revenue Service Joint Operations Center, or
(D)
received not less than 200,000 calls during the preceding calendar year.
(3)

Significant delay
(A)

In general
The term significant delay means—
(i)
in the case of any applicable item for any week, the failure to process all of such applicable items which were received by the Internal Revenue Service at least 21 days before the first day of the week, and
(ii)
in the case of an applicable phone number for any week, the failure to answer 30 percent or more of the calls to such number during such week.
(B)

Answered calls
For purposes of subparagraph (A)(ii)—
(i)
a phone call shall be deemed to have been answered if the caller is—
(I)
connected to an individual or an automated system, and
(II)
provided information relevant to their specific inquiry, and
(ii)
a phone call shall be deemed to have not been answered if—
(I)
the caller receives an automated response which is provided to all callers and is not specific to their inquiry, or
(II)
the call is disconnected or terminated prior to the information described in clause (i)(II) being fully provided to the caller.
3.

Expansion of electronic access to information about returns and refunds
Not later than January 1 of the first calendar year beginning more than 12 months after the date of enactment of this Act, through a website or mobile application, the Secretary shall provide individualized, specific, and up-to-date information to taxpayers regarding their tax returns and amended returns, including information with respect to whether the Internal Revenue Service has—
(1)
received such return and entered such return into their systems,
(2)
completed processing such return, including—
(A)
the date on which the Internal Revenue Service issued any refund of any overpayment of tax, or
(B)
the estimated date on which the taxpayer can expect to receive such refund, or
(3)
suspended processing such return, including—
(A)
the reason for the suspension, and
(B)
in the case of any information which was requested by the Internal Revenue Service—
(i)
the information requested,
(ii)
the form and manner for submission of such information, and
(iii)
the date on which such information is due to be submitted to the Internal Revenue Service.
4.

Expansion of callback technology and online accounts
(a)

In general
Not later than January 1 of the first calendar year beginning more than 12 months after the date of enactment of this Act, the Secretary shall—
(1)
with respect to any applicable phone number (as defined in section 2(b)(2)), employ callback service for any calls made by taxpayers to such number which are not answered within 10 minutes, and
(2)
make available a website or mobile application which allows any taxpayer the ability to—
(A)
in a manner consistent with any applicable limitations under section 6103 of the Internal Revenue Code of 1986, view any return (as defined in section 6103(b)(1) of the Internal Revenue Code of 1986), document, notice, or letter (with the exception of any educational item which has no legal effect) which, during the preceding 6-year period, has been—
(i)
sent by the Internal Revenue Service to such taxpayer, or
(ii)
filed with (or, in the case of any document not required to be filed, sent to) the Internal Revenue Service—
(I)
by such taxpayer,
(II)
by a person described in subsection (c) of section 6103 of the Internal Revenue Code of 1986 with respect to such taxpayer, or
(III)
with respect to such taxpayer in a manner described in subsection (e) of such section,
(B)
with respect to any document, notice, or letter sent to such taxpayer by the Internal Revenue Service, respond to such document, notice, or letter by uploading or otherwise transmitting the taxpayer's response through the website or mobile application, and
(C)
in the case of—
(i)
any representative of such taxpayer who is authorized to practice before the Department of the Treasury pursuant to section 330 of title 31, United States Code, or
(ii)
any tax return preparer (as defined in section 7701(a)(36) of the Internal Revenue Code of 1986) with an identifying number (as described in section 6109(a)(4) of such Code),
permit such representative or preparer, to the extent authorized by the taxpayer, to access the information described in subparagraph (A) or transmit any information described in subparagraph (B).
(b)

Availability for viewing
With respect to any return, document, notice, or letter described in subparagraph (A) of subsection (a)(2), such return, document, notice, or letter shall be made available for viewing by the taxpayer (or, pursuant to subparagraph (C) of such subsection, any representative or tax return preparer authorized by the taxpayer) as soon as is practicable and within such periods as are established pursuant to regulations prescribed by the Secretary.
(c)

Access to multiple accounts by representative or preparer
For purposes of subsection (a)(2)(B), the website or mobile application shall allow a representative or tax return preparer to be able to access information for multiple taxpayers who have provided permission under such subsection without any requirement to individually and separately access the account of each such taxpayer.
5.

Individuals facing economic hardships informed of collection alternatives
(a)

In general
Not later than 12 months after the date of enactment of this Act, the Secretary shall—
(1)
establish a program to identify taxpayers who—
(A)
are reasonably likely to be experiencing an economic hardship, and
(B)
have an unpaid tax liability, and
(2)
in the case of any taxpayer described in paragraph (1) who requests to enter into an agreement described in section 6159(a) of the Internal Revenue Code of 1986, provide such taxpayer with information regarding other options which the Internal Revenue Service makes available to taxpayers who have an unpaid tax liability and are experiencing an economic hardship.
(b)

Exception
Subsection (a)(2) shall not apply in the case of a taxpayer who requests to enter into an agreement described in section 6159(a) of the Internal Revenue Code of 1986 for partial collection of a tax liability.
(c)

Economic hardship
For purposes of this section, in determining whether a taxpayer is reasonably likely to be experiencing an economic hardship, such determination shall be made in the same manner as determined under section 6343(a)(1)(D) of the Internal Revenue Code of 1986 based on—
(1)
the most recent income data which the Secretary has received from a return or a report from, or with respect to, such taxpayer, and
(2)
the schedules described in section 7122(d)(2)(A) of such Code.
(d)

Report
Not later than 2 years after the date of enactment of this Act, the Secretary, in consultation with the National Taxpayer Advocate, shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding—
(1)
the accuracy of the Internal Revenue Service with respect to identifying taxpayers who are reasonably likely to be experiencing an economic hardship under subsection (a)(1), and
(2)
whether such identification procedures may be appropriately applied for other purposes.