H. R. 5386
IN THE HOUSE OF REPRESENTATIVES
March 22, 2018
Mr. Young of Iowa introduced the following bill; which was referred to the Committee on Ways and Means
To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.
This Act may be cited as the
IRS Fair Appeals Saving Taxpayers Act or as the
IRS FAST Act.
Access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals
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.
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.