PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Congressional Research Service
Version 00 · Introduced in House · Mar 9, 2022
Small Business Taxpayer Bill of Rights Act of 2022
This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.
The bill modifies requirements regarding
awarding costs and fees to small businesses for administrative and court proceedings,
the amounts of damages and penalties that are allowed for violating various tax laws,
dispute resolution and appeal procedures,
enforcing liens against principal residences,
terminating Internal Revenue Service (IRS) employees for misconduct,
reviews by the Department of the Treasury Inspector General for Tax Administration, and
the release of an IRS levy due to economic hardship for business taxpayers.
The bill also
allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers,
establishes a 10-year term for the National Taxpayer Advocate, and
repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
People & committees
Rep. Kustoff, David [R-TN-8] · R–TN
Legislative record
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Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Jan 10, 2026. Consult Congress.gov for the current record.
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Analyze H.R.7033 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.7033 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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