S. 3215 (111th): Taxpayer Bill of Rights Act of 2010

Apr 15, 2010 (111th Congress, 2009–2010)
Died (Referred to Committee)
Jeff Bingaman
Senator from New Mexico
Read Text »
Last Updated
Apr 15, 2010
46 pages
Related Bills
S. 3355 (112th) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Jun 28, 2012

H.R. 5047 (identical)

Referred to Committee
Last Action: Apr 15, 2010


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

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

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


No summaries available.

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


Get a bill status widget for your website »


Click a format for a citation suggestion:


S. stands for Senate 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.

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

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

Use the comment space below for discussion of the merits of S. 3215 (111th) with other GovTrack users.
Your comments are not read by Congressional staff.

comments powered by Disqus