PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091)
Congressional Research Service
Version 00 · Introduced in Senate · Mar 28, 2019
Taxpayer First Act of 2019
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 a comprehensive customer service strategy;
continue the IRS Free File Program;
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties;
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;
prohibit the rehiring of certain IRS employees who were removed for misconduct;
allow the IRS to require additional taxpayers to file returns electronically; and
increase the penalty for failing to file a return.
The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions.
The bill also requires the IRS to implement
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 the acceptance of electronic signatures.
People & committees
Sen. Grassley, Chuck [R-IA] · R–IA
Legislative record
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Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091)
Introduced in Senate
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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