H.R. 5047 (111th): Taxpayer Bill of Rights Act of 2010

Introduced:
Apr 15, 2010 (111th Congress, 2009–2010)
Status:
Died (Referred to Committee)
Sponsor
Xavier Becerra
Representative for California's 31st congressional district
Party
Democrat
Text
Read Text »
Last Updated
Apr 15, 2010
Length
46 pages
Related Bills
H.R. 5716 (110th) was a previous version of this bill.

Referred to Committee
Last Action: Apr 08, 2008

H.R. 6050 (112th) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Jun 28, 2012

 
Status

This bill was introduced on April 15, 2010, in a previous session of Congress, but was not enacted.

Progress
Introduced Apr 15, 2010
Referred to Committee Apr 15, 2010
 
Full Title

To amend the Internal Revenue Code of 1986 to provide taxpayer protection and assistance, and for other purposes.

Summary

No summaries available.

Cosponsors
none
Committees

House Financial Services

House Ways and Means

The committee chair determines whether a bill will move past the committee stage.

 
Primary Source

THOMAS.gov (The Library of Congress)

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Citation

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Notes

H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


4/15/2010--Introduced.
Taxpayer Bill of Rights Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of taxpayer rights and obligations.
Authorizes the Secretary to make grants to develop, expand, or continue volunteer income tax assistance programs to assist low-income taxpayers.
Increases the grant funding for low-income taxpayer clinics.
Requires the Secretary to: (1) prescribe regulations for the regulation of tax return preparers; (2) require the annual registration of refund delivery product facilitators; and (3) furnish to the public the identity of any person who is an enrolled agent, attorney, or certified public accountant on file with the Internal Revenue Service (IRS), who is a tax return preparer, or who is registered as a refund delivery product facilitator.
Applies the penalty for understatements of taxpayer liability by tax return preparers to tax submissions other than tax returns or claims for refunds.
Requires the Secretary to make an individualized lien determination before filing a notice of lien and to consider specified factors in making such determination, including the amount due, the value of the taxpayer's equity in property, the taxpayer's compliance history, and extenuating circumstances, if any, that explain the tax delinquency.
Prohibits persons licensed to practice before the Department of the Treasury from directly or indirectly offering or providing audit insurance.
Authorizes the National Taxpayer Advocate to issue Taxpayer Advocate directives for granting relief to taxpayers.
Expresses the sense of Congress that the IRS should take specified steps within two years to improve service to taxpayers.
Authorizes the Secretary to award demonstration project grants to provide access to accounts at financial institutions for taxpayers who do not currently have such access.
Requires studies to: (1) enable the IRS to receive and process information reporting documents before it processes tax returns; and (2) assess the effectiveness of collection alternatives, especially offers in compromise, on long-term tax compliance.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.


No summary available.

House Democratic Caucus Summary

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