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H.R. 1058 (114th): Taxpayer Bill of Rights Act of 2015

The text of the bill below is as of Apr 16, 2015 (Referred to Senate Committee).


IIB

114th CONGRESS

1st Session

H. R. 1058

IN THE SENATE OF THE UNITED STATES

April 16, 2015

Received; read twice and referred to the Committee on Finance

AN ACT

To amend the Internal Revenue Code of 1986 to clarify that a duty of the Commissioner of Internal Revenue is to ensure that Internal Revenue Service employees are familiar with and act in accord with certain taxpayer rights.

1.

Short title

This Act may be cited as the Taxpayer Bill of Rights Act of 2015.

2.

Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights

(a)

In general

Section 7803(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:

(3)

Execution of duties in accord with taxpayer rights

In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including—

(A)

the right to be informed,

(B)

the right to quality service,

(C)

the right to pay no more than the correct amount of tax,

(D)

the right to challenge the position of the Internal Revenue Service and be heard,

(E)

the right to appeal a decision of the Internal Revenue Service in an independent forum,

(F)

the right to finality,

(G)

the right to privacy,

(H)

the right to confidentiality,

(I)

the right to retain representation, and

(J)

the right to a fair and just tax system.

.

(b)

Effective date

The amendments made by this section shall take effect on the date of the enactment of this Act.

Passed the House of Representatives April 15, 2015.

Karen L. Haas,

Clerk