US Congress House Bill 5342 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on March 20 2018 - 25% progression, died in committee
Action: 2018-03-20 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Improving Assistance for Taxpayers Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

Improving Assistance for Taxpayers Act

Rep. Darin LaHood [R-IL]

Date	Chamber	Action
2018-03-20	House	Referred to the House Committee on Ways and Means.
2018-03-20	House	Introduced in House

HB5444 (Related) 2018-04-19 - Received in the Senate and Read twice and referred to the Committee on Finance.
HR831 (Similar To) 2018-04-18 - Motion to reconsider laid on the table Agreed to without objection.
HB88 (Related) 2018-12-21 - Message on House action received in Senate and at desk: House amendment to Senate amendment.
HB7227 (Related) 2018-12-20 - Received in the Senate.

Type	Source
Summary	https://www.congress.gov/bill/115th-congress/house-bill/5342/all-info
Text	https://www.congress.gov/115/bills/hr5342/BILLS-115hr5342ih.pdf