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Congressional Research Service
Version 00 · Introduced in House · Apr 1, 2003
Taxpayer Protection and IRS Accountability Act of 2003 - Amends the Internal Revenue Code (IRC) provisions concerning penalties and interest to provide for, among other things: (1) converting the penalty for failure to pay estimated tax into an interest provision; (2) the exclusion from gross income for interest on overpayments of income tax by individuals; (3) the abatement of interest on all erroneous refunds (currently, abated only in specified instances); and (4) revising and increasing the penalty for filing a frivolous tax return.Revises collection procedures provisions to, among other things: (1) require the review of installment agreements for partial collection at least once every two years; (2) extend from nine months to two years the time allowed to return property wrongfully levied; and (3) provide for a study of liens and levies.Revises tax administration provisions to, among other things: (1) provide disciplinary guidelines governing the misconduct of IRS employees; and (2) consolidate all judicial review of collection due process hearings to the United States Tax Court.Provides for the suspension of the tax exempt status of terrorist organizations.Revises confidentiality provisions to, among other things: (1) permit an individual no longer married to the individual with whom a joint return was filed to ask orally, as opposed to in writing, whether collection activities were attempted on the nonrequesting individual; (2) require compliance by contractors with confidentiality standards; and (3) notify a taxpayer if the Treasury Inspector General for Tax Administration determines a return was unlawfully inspected.Makes additional miscellaneous amendments to the IRC, including authorizing regulations regulating the conduct of enrolled agents.Increases the annual allocation for low-income taxpayer clinics.Amends the Job Creation and Worker Assistance Act of 2002 to provide for uniform applicability among states.
People & committees
Rep. Portman, Rob [R-OH-2] · R–OH
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Message on Senate action sent to the House.
See also S.882.
Passed Senate in lieu of S.882 with an amendment by Unanimous Consent. (text as passed Senate: CR 5/20/2004 S6018-6044)
Passed/agreed to in Senate: Passed Senate in lieu of S.882 with an amendment by Unanimous Consent.(text as passed Senate: CR 5/20/2004 S6018-6044)
Senate struck all after the Enacting Clause and substituted the language of S.882 amended.
Measure laid before Senate by unanimous consent. (consideration: CR S5848-5891; text of measure as reported in Senate: CR S5848-5890)
Senate Committee on Finance discharged by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent.
Received in the Senate and Read twice and referred to the Committee on Finance.
Motion to reconsider laid on the table Agreed to without objection.
On passage Passed by recorded vote: 252 - 170 (Roll no. 293). (text: CR 6/18/2003 H5514-5530)
House roll call 293 · Individual votesPassed/agreed to in House: On passage Passed by recorded vote: 252 - 170 (Roll no. 293).(text: CR 6/18/2003 H5514-5530)
House roll call 293 · Individual votesOn motion to recommit with instructions Failed by recorded vote: 199 - 226 (Roll no. 292).
House roll call 292 · Individual votesThe previous question on the motion to recommit with instructions was ordered without objection.
Mr. Visclosky moved to recommit with instructions to Ways and Means. (consideration: CR H5595-5597; text: CR H5595)
DEBATE - Pursuant to the provsions of H. Res. 282, the House proceeded with one hour of debate on the McDermott amendment in the nature of a substitute.
CONTINUATION OF PROCEEDINGS - At the conclusion of consideration on Wednesday, June 18, 2003, all time for general debate had expired.
Considered as unfinished business. (consideration: CR H5562-5597)
POSTPONED PROCEEDINGS - At the conclusion of General Debate, the Chair postponed further proceedings on H.R. 1528 until Thursday, June 19, 2003.
GENERAL DEBATE - Pursuant to the provisions of H. Res. 282, the House proceeded with one hour of general debate on H.R. 1528.
Rule provides for consideration of H.R. 1528 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order.
Considered under the provisions of rule H. Res. 282. (consideration: CR H5514-5535)
Rule H. Res. 282 passed House.
Rules Committee Resolution H. Res. 282 Reported to House. Rule provides for consideration of H.R. 1528 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. A specified amendment is in order.
Placed on the Union Calendar, Calendar No. 39.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 108-61.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 108-61.
Ordered to be Reported (Amended) by Voice Vote.
Committee Consideration and Mark-up Session Held.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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Analyze H.R.1528 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.1528 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
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