[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4302 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
2d Session
S. 4302
To improve services provided to taxpayers by the Internal Revenue
Service.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 15 (legislative day, April 14), 2026
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 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.
SEC. 2. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND
WAIT TIMES.
(a) In General.--The Secretary shall require the Internal Revenue
Service to provide in real time on its public website, to the extent
practical, the following:
(1) Separately with respect to each applicable phone number
extension--
(A) the number of callers connected to speak
directly with a representative of the Internal Revenue
Service,
(B) the number of callers connected to speak with
an automated system,
(C) the number of callers who are waiting to be
connected to speak directly with a representative of
the Internal Revenue Service or an automated system,
(D) the longest amount of time that any caller has
been waiting to be connected to speak directly with a
representative of the Internal Revenue Service, and
(E) whether callback service is currently
available, and if not, when such service is scheduled
to be available.
(2) An application or tool embedded on the website which--
(A) displays all of the information described in
paragraph (1), and
(B) estimates the approximate wait time to speak
directly with a representative of the Internal Revenue
Service.
(3) An application programming interface which allows any
person to access the information described in paragraph (1)
using automation and to create an application or tool embedded
on a website to display such information.
(4) For each applicable phone number extension, a summary
of the information described in paragraph (1) with respect to
the prior month, including--
(A) the average and median length of calls,
(B) the average and median amount of time that
callers were speaking directly with a representative of
the Internal Revenue Service,
(C) the number and percent of calls that were
directed to an automated system,
(D) the number and percent of calls that were
disconnected or terminated by the Internal Revenue
Service,
(E) the number of callers who were transferred to
another applicable phone number extension after the
call was initially answered by a representative of the
Internal Revenue Service,
(F) the average and median amount of time that
callers described in subparagraph (E) were on hold
following the transfer, and
(G) the number and percent of callers who indicated
that they received the answers or service for which
they were contacting the Internal Revenue Service.
(b) Detection of Automated Calls.--The Secretary shall require the
Internal Revenue Service to use technology to detect and screen out
automated calls.
(c) Information Regarding Delays.--For any week in which there was
a significant delay with respect to any applicable item (referred to in
this subsection as an ``applicable week''), the Secretary shall require
the Internal Revenue Service to provide on its public website, during
the week subsequent to the applicable week, information with respect to
each such applicable item regarding the earliest date on which any such
applicable items that were processed during the applicable week were
received by the Internal Revenue Service.
(d) 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 extension.--The term
``applicable phone number extension'' means any extension or
application which may be reached by calling a 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,
(D) managed and staffed by a contractor on behalf
of the Internal Revenue Service, or
(E) received not less than 200,000 calls during the
preceding calendar year.
(3) Significant delay.--The term ``significant delay''
means, 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.
(e) Effective Date.--The requirements of this section shall apply
to periods beginning after the date which is 12 months after the date
of enactment of this Act.
SEC. 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 and 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,
(B) the estimated date on which the taxpayer can
expect to receive such refund, and
(C)(i) if the refund will be issued by electronic
fund transfer, the financial account to which such
refund will be deposited, including--
(I) the partial or full account number for
such account, and
(II) the name and routing number of the
financial institution, or
(ii) if the refund will be issued by paper check,
the address to which the check will be mailed, 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.
SEC. 4. EXPANSION OF CALLBACK TECHNOLOGY.
It is the sense of Congress that--
(1) taxpayers contacting the Internal Revenue Service
should have the option to receive a callback, and
(2) not later than calendar year 2028, the Internal Revenue
Service should provide any taxpayer (including any taxpayer
residing outside of the United States) the option to receive a
callback for any call made by the taxpayer to an applicable
phone number extension (as defined in section 2(d)(2) of this
Act) which has not been answered within 5 minutes.
SEC. 5. EXPANSION OF ONLINE ACCOUNTS.
(a) In General.--Not later than January 1 of the first calendar
year beginning more than 18 months after the date of enactment of this
Act, the Secretary shall make available a website or mobile application
which allows any taxpayer (including any taxpayer residing outside of
the United States) the ability to--
(1) 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 applicable period (as defined in subsection
(d)), has been--
(A) sent by the Internal Revenue Service to such
taxpayer, or
(B) 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,
(2) 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
(3) in the case of--
(A) 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,
(B) 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), or
(C) any qualified reporting agent,
permit such representative, preparer, or agent, to the extent
authorized by the taxpayer, to access the information described
in paragraph (1) or transmit any information described in
paragraph (2).
(b) Availability for Viewing.--With respect to any return,
document, notice, or letter described in paragraph (1) of subsection
(a), such return, document, notice, or letter shall be made available
for viewing by the taxpayer (or, pursuant to paragraph (3) of such
subsection, any representative, tax return preparer, or qualified
reporting agent 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, Preparer, or
Agent.--For purposes of subsection (a)(3), the website or mobile
application shall allow a representative, tax return preparer, or
qualified reporting agent 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.
(d) Applicable Period.--
(1) In general.--Subject to paragraph (2), for purposes of
subsection (a)(1), the term ``applicable period'' means the
preceding 6-year period.
(2) Prospective application.--The term ``applicable
period'' shall not include any years ending before the date of
enactment of this Act.
(e) Qualified Reporting Agent.--
(1) In general.--For purposes of this section, the term
``qualified reporting agent'' means a person--
(A) which is properly authorized as an agent to
sign and file employment tax returns, make related
payments and deposits, and perform such other acts on
behalf of a taxpayer under procedures set forth by the
Secretary,
(B) which has met such requirements as may be
established by the Secretary, and
(C) for which authorization has not been revoked or
suspended by the Secretary pursuant to procedures
established by the Secretary.
(2) Employment tax return.--For purposes of paragraph
(1)(A), the term ``employment tax return'' means--
(A) any return required to be filed by an employer
to report the obligations of the employer and its
employees under section 3101, 3111, 3301, or 3402 of
the Internal Revenue Code of 1986, and
(B) such other returns as designated by the
Secretary.
(f) Preventing Unauthorized Disclosure of Return Information by
Persons Designated by Taxpayers.--Not later than January 1 of the first
calendar year beginning more than 18 months after the date of enactment
of this Act, the Secretary shall--
(1) establish a program to investigate and address--
(A) any access, use, or disclosure of return
information (as defined in section 6103(b) of the
Internal Revenue Code of 1986) by any person which is
in excess of the authorization permitted to such person
pursuant to subsection (a)(3), and
(B) any related misconduct, and
(2) annually publish, on the public website of the Internal
Revenue Service, the actions undertaken pursuant to the program
described in paragraph (1), such as the number of complaints
investigated, the number of persons whose access was revoked,
and other relevant statistical data.
(g) Focus Groups.--For purposes of subsection (a), prior to the
date that the website or mobile application described in such
subsection is made available, the Secretary shall conduct focus groups
with taxpayers and tax professionals to ensure that any amounts
appropriated or otherwise made available for such purposes are expended
in an appropriate manner.
SEC. 6. 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, including--
(A) an agreement described in such section for
partial collection of a tax liability,
(B) an offer-in-compromise (as described in section
7122 of such Code), and
(C) classification as currently not collectible
(within the meaning of section 6343(e) of such Code).
(b) 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 and asset 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.
(c) 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),
(2) whether such identification procedures may be
appropriately applied for other purposes, and
(3)(A) the number of taxpayers with an unpaid tax liability
who were identified as reasonably likely to be experiencing an
economic hardship under subsection (a)(1),
(B) the options described in subsection (a)(2) that were
provided to such taxpayers, and
(C) the status of the tax liabilities of such taxpayers.
SEC. 7. PUBLICATION OF PERFORMANCE STATISTICS.
(a) In General.--Section 7803(c)(2) of the Internal Revenue Code of
1986 is amended by adding at the end the following new subparagraph:
``(F) Publication of performance statistics.--The
National Taxpayer Advocate shall publish monthly, on
the website of the Internal Revenue Service, the
following information with respect to each local office
of the taxpayer advocate:
``(i) With respect to any cases opened
during the 12-month period ending on the month
preceding the month of publication--
``(I) the average amount of time
elapsing between the local office
receiving the case and assigning a case
number;
``(II) the average amount of time
elapsing between the local office
receiving the case and assigning a case
worker to the case; and
``(III) the top 3 taxpayer issues
that the local office encountered
during such period.
``(ii) With respect to any cases opened
during the 24-month period ending on the month
preceding the month of publication, the average
amount of time elapsing between the local
office receiving the case and closure of the
case.
``(iii) The number of open cases at such
local office, with such information
disaggregated based on whether the taxpayer
that opened the case is--
``(I) an individual;
``(II) a business;
``(III) an estate or trust; or
``(IV) a person not described in
subclauses (I) through (III).
``(G) Online tool.--
``(i) In general.--The National Taxpayer
Advocate shall make available, on the website
of the Internal Revenue Service, an application
which provides taxpayers with the estimated
amount of time for resolution of their case, as
determined based on the date on which the
taxpayer opened the case and the tax issue that
the taxpayer is encountering.
``(ii) Updates.--The estimates provided by
the application described in clause (i) shall
be updated by the National Taxpayer Advocate on
a monthly basis.''.
(b) Annual Report.--Section 7803(c)(2)(B)(ii) of the Internal
Revenue Code of 1986 is amended--
(1) by redesignating subclauses (XII) and (XIII) as
subclauses (XIII) and (XIV), respectively, and
(2) by inserting after subclause (XI) the following new
subclause:
``(XII) provide--
``(aa) with respect to any
cases opened at any local
office of the taxpayer advocate
during such fiscal year, the
information described in
subclauses (I) and (II) of
subparagraph (F)(i), as
determined on a nationwide
basis;
``(bb) with respect to any
cases opened at any local
office of the taxpayer advocate
during such fiscal year and the
preceding fiscal year, the
information described in
subparagraph (F)(ii), as
determined on a nationwide
basis; and
``(cc) the information
described in subparagraph
(F)(iii), as determined on a
nationwide basis.''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date which is 12 months after the date of enactment of
this Act.
<all>