To amend the Internal Revenue Code of 1986 to require an investigation of Internal Revenue Service abuse of taxpayers' rights, to safeguard taxpayer rights, to monitor the effectiveness of the Internal Revenue Service's program for the prevention of taxpayer abuse, and for other purposes.
Sponsor introductory remarks on measure. (CR H7710)
Congressional Research Service
Official summary
Version 00 · Introduced in House · Feb 16, 1993
Requires the Secretary of the Treasury to report to specified committees annually on the program to prevent abuses of taxpayers' rights by the Internal Revenue Service (IRS). Requires the Comptroller General to report to specified congressional committees on: (1) an investigation of past instances in which the Service has abused taxpayers' rights or has engaged in other significant misconduct; and (2) an assessment and evaluation of the implementation and effectiveness of the program to prevent such abuses. Provides access to returns and return information by the Comptroller General to carry out the purposes of this Act. Amends the Internal Revenue Code to establish in the IRS the Office of Taxpayers' Advocate, headed by the Taxpayers' Advocate. Requires the Office to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Taxpayers' Advocate to annually report to specified congressional committees on Office activities. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayers' Advocate. Requires the Secretary of the Treasury to report to specified congressional committees on the effectiveness of the taxpayer-rights education program for its officers and employees. Requires the Secretary to report biennially to specified congressional committees on all cases involving complaints about misconduct of IRS employees and the disposition of the complaints.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.
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