PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in House · Dec 10, 2018
Taxpayer First Act of 2018
This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems.
The bill includes provisions that
Showing the opening paragraphs of the official summary.
establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
require the IRS to develop customer service and training strategies;
continue the IRS Free File Program;
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
modify certain tax enforcement procedures and requirements;
establish requirements for responding to Taxpayer Advocate Directives;
permanently authorize the Volunteer Income Tax Assistance Matching Grant Program;
modify procedures for whistle-blowers;
establish requirements for cybersecurity and identify protection;
allow the IRS to require additional taxpayers to file returns electronically;
require the IRS Commissioner to appoint a Chief Information Officer;
modify requirements for managing information technology;
specify requirements for retaining electronic records;
prohibit the rehiring of certain IRS employees who were removed for misconduct;
make Tax Court judges subject to the same grounds for disqualification as other federal judges; and
authorize streamlined critical pay authority for certain IRS information technology positions.
The bill requires the IRS to implement
online accounts for taxpayers and return preparers,
an Internet platform for Form 1099 filings,
a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
uniform standards and procedures for accepting electronic signatures.
People & committees
Rep. Jenkins, Lynn [R-KS-2] · R–KS
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455). (text: CR H10402-10413)
House roll call 455 · Individual votesPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 378 - 11 (Roll no. 455).(text: CR H10402-10413)
House roll call 455 · Individual votesConsidered as unfinished business. (consideration: CR H10435)
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
DEBATE - The House proceeded with forty minutes of debate on H.R. 7227.
Considered under suspension of the rules. (consideration: CR H10402-10414)
Mr. Rice (SC) moved to suspend the rules and pass the bill, as amended.
Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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 Financial Services, 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: Apr 7, 2025. Consult Congress.gov for the current record.
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Analyze H.R.7227 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.7227 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.
Examine H.R.7227 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.7227 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.