US SB2809 | 2015-2016 | 114th Congress
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on April 18 2016 - 25% progression, died in committee
Action: 2016-04-18 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on April 18 2016 - 25% progression, died in committee
Action: 2016-04-18 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes. This bill amends the Internal Revenue Code to establish new procedures and requirements for administrative appeals of Internal Revenue Service (IRS) deficiency determinations. If the IRS determines that there is a deficiency with respect to a tax imposed, it may send a notice of deficiency to a taxpayer after: the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and provides an opportunity for administrative review in the IRS Office of Appeals; and either: (1) the time provided in the letter for contacting the office has expired and the taxpayer has not contacted the office, or (2) the office has issued a decision with respect to the deficiency. The bill includes exceptions to these requirements for frivolous tax positions and issues in cases designated for litigation. The IRS must permit a taxpayer to appeal a deficiency prior to issuing a deficiency notice if 60 or fewer days remain on the statute of limitations and the taxpayer agrees to extend the period for 12 months. The bill modifies appeals dispute resolution procedures. It also restricts the authority of the IRS to: (1) designate cases for litigation without permitting an appeal, or (2) offer settlement agreements that preclude an appeal. The bill modifies the authority of the IRS to issue a summons and limits the access that people outside of the IRS have to returns and return information acquired by a summons.
Title
A bill to amend the Internal Revenue Code of 1986 to preserve taxpayers' rights to administrative appeal of deficiency determinations, and for other purposes.
Sponsors
Sen. Rob Portman [R-OH] |
History
Date | Chamber | Action |
---|---|---|
2016-04-18 | Senate | Read twice and referred to the Committee on Finance. |
Subjects
Administrative law and regulatory procedures
Administrative remedies
Civil actions and liability
Corporate finance and management
Department of the Treasury
Evidence and witnesses
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers
Taxation
Administrative remedies
Civil actions and liability
Corporate finance and management
Department of the Treasury
Evidence and witnesses
Internal Revenue Service (IRS)
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/114th-congress/senate-bill/2809/all-info |
Text | https://www.congress.gov/114/bills/s2809/BILLS-114s2809is.pdf |