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H.R. 5386 (115th): IRS FAST Act

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The text of the bill below is as of Mar 22, 2018 (Introduced). The bill was not enacted into law.

I

115th CONGRESS

2d Session

H. R. 5386

IN THE HOUSE OF REPRESENTATIVES

March 22, 2018

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.

1.

Short title

This Act may be cited as the IRS Fair Appeals Saving Taxpayers Act or as the IRS FAST Act.

2.

Access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals

(a)

In general

In the case of any taxpayer with respect to which a conference with the Internal Revenue Service Office of Appeals has been scheduled, such taxpayer shall be provided access to the nonprivileged portions of the case file on record regarding the disputed issues not later than 10 days before the date of such conference.

(b)

Taxpayer election To expedite conference

If the taxpayer so elects, subsection (a) shall be applied by substituting the date of such conference for 10 days before the date of such conference.