Summary:
Tax Return Preparer Competency Act of 2015

This bill grants the Department of the Treasury authority to regulate the practice of tax return preparers and to sanction preparers for incompetency or misconduct. The bill also imposes minimum competency standards for tax return prepares and requires Treasury to make publicly available a database identifying qualified tax return preparers.

tax return preparer competency act bill grants department_of_the_treasury authority regulate practice tax return preparers sanction preparers misconduct bill imposes minimum competency standards tax return prepares requires treasury publicly available database identifying qualified tax return preparers


Summary:
Refundable Child Tax Credit Eligibility Verification Reform Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code to require taxpayers who are claiming the refundable portion of the child tax credit to include their social security account number on their tax return.

sec bill amends internal_revenue_code require taxpayers claiming refundable portion child tax credit include social security account number tax return


Summary:
Volunteer Income Tax Assistance (VITA) Act

This bill directs the Internal Revenue Service to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations.

The bill establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. The Center shall: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide evaluation of programs and activities funded under this Act.

vita act bill directs internal_revenue_service establish community volunteer income tax assistance matching grant program vita grant program development expansion continuation volunteer tax preparation programs assist low income taxpayers members underserved populations bill establishes national_center_to_promote_quality excellence evaluation volunteer income tax assistance center shall promote adoption universally accessible volunteer training platform preparation federal income tax returns provide technical assistance tax return preparation program managers identify disseminate best practices related tax site management support outreach marketing efforts provide evaluation programs activities funded act


Summary:
(This measure has not been amended since it was reported to the House on April 18, 2016. The summary of that version is repeated here.)

IRS Oversight While Eliminating Spending (OWES) Act of 2016

(Sec. 2) This bill requires the Internal Revenue Service to deposit fees for services in the general fund of the Treasury and prohibits the expenditure of such fees unless an appropriations Act provides for such expenditure.

measure amended reported house april summary version repeated irs oversight eliminating spending owes act sec bill requires internal_revenue_service deposit fees services general fund treasury prohibits expenditure fees appropriations act provides expenditure


Summary:
(Sec. 1) This bill prohibits the Department of the Treasury from paying a bonus, award, or similar cash payment to any Internal Revenue Service (IRS) employee until Treasury develops and submits to Congress a comprehensive customer service strategy that has been reviewed and approved by the Treasury Inspector General for Tax Administration.

 The strategy must include: (1) appropriate telephone and correspondence levels of service; (2) a thorough assessment of which services the IRS can shift to self-service options; and (3) proposals to improve customer service over the short-term, the medium-term, and the long-term.

In developing the strategy, Treasury must consult with the National Taxpayer Advocate.

Treasury must submit semiannual reports to Congress on the status of its customer service strategy and actions taken to improve customer service.

(Sec. 2) No additional funds are authorized to be appropriated or otherwise made available to carry out this bill.

sec bill prohibits department_of_the_treasury paying bonus award similar cash payment internal_revenue_service irs employee treasury develops submits congress comprehensive customer service strategy reviewed approved strategy include appropriate telephone correspondence levels service thorough assessment services irs shift self service options proposals improve customer service short term medium term long term developing strategy treasury consult national_taxpayer_advocate treasury submit semiannual reports congress status customer service strategy actions taken improve customer service sec additional funds authorized appropriated available carry bill


Summary:
Taxpayer Protection Act of 2016

This bill amends the Internal Revenue Code to establish additional requirements and procedures for collecting taxes, regulating tax preparers, responding to identity theft, and assisting low-income taxpayers.

The bill repeals the authority of the Internal Revenue Service (IRS) to contract with private companies to collect federal tax debts. It also excludes from the gross income of an individual up to $10,000 of income from the discharge of a debt over the individual's lifetime.

The bill requires the statute of limitations for a taxpayer's case to continue to run during a pending application for assistance from the National Taxpayer Advocate.

The bill also:

 establishes limitations on IRS levies of retirement accounts, suspends the time limit for returning wrongfully levied property if a taxpayer is financially disabled, increases the grace period for withdrawing a frivolous return, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability. The IRS must notify victims of identity theft regarding an unauthorized use of the taxpayer's identity or the filing of criminal charges regarding the use of the identity.

The IRS must also: (1) permit its employees to refer taxpayers to low-income taxpayer clinics, and (2) notify taxpayers who are eligible for the Earned Income Tax Credit.

The IRS may regulate paid tax return preparers and disclose returns or return information necessary to publish decisions related to tax return preparer misconduct.

The bill provides additional funding to the IRS for Taxpayer Services and increases the funding that the IRS may allocate to low-income taxpayer clinics.

taxpayer protection act bill amends internal_revenue_code establish additional requirements procedures collecting taxes regulating tax preparers responding identity theft assisting low income taxpayers bill repeals authority internal_revenue_service irs contract private companies collect federal tax debts excludes gross income individual income discharge debt individual lifetime bill requires statute limitations taxpayer case continue run pending application assistance national_taxpayer_advocate bill establishes limitations irs levies retirement accounts suspends time limit returning wrongfully levied property taxpayer financially disabled increases grace period withdrawing frivolous return repeals requirement submit partial payment offer compromise settle tax liability irs notify victims identity theft unauthorized use taxpayer identity filing criminal charges use identity irs permit employees refer taxpayers low income taxpayer clinics notify taxpayers eligible irs regulate paid tax return preparers disclose returns return information necessary publish decisions related tax return preparer misconduct bill provides additional funding irs increases funding irs allocate low income taxpayer clinics


Summary:
Free File Act of 2016

This bill requires the Department of the Treasury to continue to operate the Internal Revenue Service (IRS) Free File Program.

The program must work with state government agencies to enhance and expand the use of the program, while continuing to:

 provide free commercial-type online individual income tax preparation and electronic filing services to the lowest 70% of taxpayers by income; provide all taxpayers (regardless of income) with a basic, online electronic fillable forms utility; and work with the private sector to provide the free tax preparation and electronic filing services. Treasury must work with the private sector through the program to identify and implement innovative new program features to improve and simplify the taxpayer's experience with completing and filing individual income tax returns.

The IRS and members of the tax software and electronic industry involved in the program must support and promote improvements within the program by mutually testing, piloting, and offering innovative solutions to:

 simplify the tax system, reduce compliance and reporting burdens, increase tax return accuracy through financial data authentication, strengthen the tax system against fraud through cybersecurity collaboration, avoid duplication, and maximize the use of electronic technology.

free file act bill requires department_of_the_treasury continue operate internal_revenue_service irs free file program program work state government agencies enhance expand use program continuing provide free commercial type online individual income tax preparation electronic filing services lowest taxpayers income provide taxpayers regardless income basic online electronic forms utility work private sector provide free tax preparation electronic filing services treasury work private sector program identify implement innovative new program features improve simplify taxpayer experience completing filing individual income tax returns irs members tax software electronic industry involved program support promote improvements program mutually testing offering innovative solutions simplify tax system reduce compliance reporting burdens increase tax return accuracy financial data authentication strengthen tax system fraud cybersecurity collaboration avoid duplication maximize use electronic technology


Summary:
Individual Refund Security Act

This bill amends the Internal Revenue Code to prohibit tax refunds from being issued to prepaid debit cards, unless: (1) the Department of the Treasury has verified the identity of the account holder, and (2) the refund is issued no earlier than 21 days after the date on which the tax return is filed. Treasury must conduct the verification required by this bill in the same manner that is used to verify the identity of account holders suspected of being victims of identity theft.

individual refund security act bill amends internal_revenue_code prohibit tax refunds issued prepaid debit cards department_of_the_treasury verified identity account holder refund issued earlier days date tax return filed treasury conduct verification required bill manner verify identity account holders suspected victims identity theft


Summary:
Clarify Workers Misclassification in the Construction Industry Act

This bill requires the Department of the Treasury to initiate an enforcement initiative to increase tax compliance in the construction industry.

The initiative must include:

 consultations with industry experts and leaders on its scope and priorities, targeted tax audits of major construction contractors that may not be in compliance with federal tax laws, civil and criminal tax enforcement actions under existing authorities, and educational efforts aimed at increasing voluntary tax compliance in the construction industry. Treasury must promulgate rules and issue guidance to reclassify individuals who are not currently being treated as employees consistent with the proper classification of employees under common law standards within the construction industry.

In implementing this bill, Treasury must: (1) reassign personnel and resources from other activities to carry out this bill, and (2) report to Congress on the implementation and recommendations for further congressional action.

The Government Accountability Office must study the various forms of tax fraud (including employee misclassification) in the construction industry, efforts to combat fraud, and recommendations for further action.

clarify workers misclassification construction industry act bill requires department_of_the_treasury initiate enforcement initiative increase tax compliance construction industry initiative include consultations industry experts leaders scope priorities targeted tax audits major construction contractors compliance federal tax laws civil criminal tax enforcement actions existing authorities educational efforts aimed increasing voluntary tax compliance construction industry treasury promulgate rules issue guidance reclassify individuals currently treated employees consistent proper classification employees common law standards construction industry implementing bill treasury reassign personnel resources activities carry bill report congress implementation recommendations congressional action government_accountability_office study forms tax fraud including employee misclassification construction industry efforts combat fraud recommendations action


Summary:
CI Realignment Act

This bill establishes a Bureau of Criminal Investigation within the Department of the Treasury and transfers the functions, personnel, assets, and obligations of the Internal Revenue Service's (IRS's) Criminal Investigation Division to the new bureau.

Treasury must provide a semi-annual report to Congress on: (1) the cases the IRS referred to the bureau, and (2) the cases the bureau referred to the Department of Justice.

The bill amends the Internal Revenue Code to permit the disclosure of returns and return information to employees and officers of the bureau for tax administration purposes.

realignment_act bill establishes department_of_the_treasury transfers functions personnel assets obligations internal_revenue_service irs new bureau treasury provide semi annual report congress cases irs referred bureau cases bureau referred department_of_justice bill amends internal_revenue_code permit disclosure returns return information employees officers bureau tax administration purposes


Summary:
(This measure has not been amended since it was reported to the House on September 9, 2016. The summary of that version is repeated here.)

Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act

This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements.

(Sec. 2) The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements.

Within 30 days of seizing property, the IRS must: (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety.

If the owner of the property requests a court hearing within 30 days after the date on which notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation.

(Sec. 3) The bill amends the Internal Revenue Code to exclude from gross income any interest received from the federal government in connection with an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.

measure amended reported house september summary version repeated respect act tools act bill revises authority procedures internal_revenue_service irs uses seize property structured avoid bank secrecy act reporting requirements sec irs seize property suspects structured avoid reporting requirements property derived illegal source funds structured purpose concealing violation criminal law regulation structuring transactions evade reporting requirements days seizing property irs good faith effort find owners property notify owners post seizure hearing rights established bill irs apply court day extension notice requirement establish probable cause imminent threat national security personal safety owner property requests court hearing days date notice provided property returned court holds hearing days notice provided finds probable cause believe property derived illegal source funds structured conceal violation criminal law regulation structuring violation sec bill amends internal_revenue_code exclude gross income interest received federal government connection action recover property seized irs pursuant claimed violation structuring provisions


Summary:
IRS Data Verification Modernization Act of 2016

This bill specifies requirements for Internal Revenue Service (IRS) programs to disclose returns and return information to confirm a taxpayer's income for a legitimate business purpose.

The IRS must ensure that the disclosure process is: (1) conducted entirely through fully automated and electronic means accessible through the Internet, and (2) able to be completed in as close to real-time as is practicable. In establishing the program, the IRS must, to the extent practicable, use resources in operation or in development at the IRS.

Recipients authorized to receive returns or return information on behalf of taxpayers must maintain adequate security to protect the information being disclosed.

bill specifies requirements internal_revenue_service irs programs disclose returns return information confirm taxpayer income legitimate business purpose irs ensure disclosure process conducted entirely fully automated electronic means accessible internet able completed close real time practicable establishing program irs extent practicable use resources operation development irs recipients authorized receive returns return information behalf taxpayers maintain adequate security protect information disclosed


Summary:
Taxpayer Identity Protection and Alert Act of 2016

This bill requires the Internal Revenue Service (IRS) to submit to Congress a report including: (1) an assessment of the feasibility of notifying a taxpayer when a return (including any claim for a credit or a refund) has been filed for the taxpayer, and (2) recommendations with respect to any infrastructure or other changes that would facilitate the notification process. The assessment must include the feasibility of transmitting the notification using the contact information on file with the IRS in addition to any contact information provided in the return.

bill requires internal_revenue_service irs submit congress report including assessment feasibility notifying taxpayer return including claim credit refund filed taxpayer recommendations respect infrastructure changes facilitate notification process assessment include feasibility transmitting notification contact information file irs addition contact information provided return


Summary:
National Debt and Taxation Transparency Act of 2016

This bill directs the Department of the Treasury to provide each individual who has a valid Social Security number, who received a Form W-2 in the previous taxable year, and who has filed a tax return in any previous taxable year (eligible individual) with a taxpayer account statement.

Beginning on October 1, 2017, Treasury must provide the statement to eligible individuals upon request. For individual income tax returns after 2019, Treasury must include the statement in the instructions for the returns.

The taxpayer account statement shall include: (1) a summary of the most recent Financial Report of the U.S. government, including the Statement of Long Term Fiscal Projections; (2) a calculation by Treasury of the eligible individual's share of the total obligations of the federal government; and (3) a 30-year calculation of the proportional increase in the federal income tax rates necessary to entirely finance the current fiscal path of the federal government, assuming there are no changes in current fiscal policy and no budget deficit.

Within five years of enactment of this bill, Treasury must also provide an estimate of the marginal tax rate and the income and payroll tax liability of the individual under the assumptions stated above.

transparency act bill directs department_of_the_treasury provide individual valid social_security number received form w-2 previous taxable year filed tax return previous taxable year eligible individual taxpayer account statement beginning october treasury provide statement eligible individuals request individual income tax returns treasury include statement instructions returns taxpayer account statement shall include summary recent government including calculation treasury eligible individual share total obligations federal government year calculation proportional increase federal income tax rates necessary entirely finance current fiscal path federal government assuming changes current fiscal policy budget deficit years enactment bill treasury provide estimate marginal tax rate income payroll tax liability individual assumptions stated


Summary:
Transparent Recognition of Unjustified Tax Hoarding in Government Act of 2016 or the TRUTH in Government Act of 2016

This bill repeals provisions of the Internal Revenue Code requiring the withholding of income, Social Security, and railroad retirement taxes from wages.

transparent recognition government act truth government act bill repeals provisions internal revenue code requiring withholding income social_security railroad retirement taxes wages


Summary:
Taxpayer Protection and Preparer Proficiency Act of 2015

This bill gives the Secretary of the Treasury the authority to regulate the practice of tax return preparers and to sanction preparers for incompetency or misconduct.

bill gives secretary treasury authority regulate practice tax return preparers sanction preparers misconduct


Summary:
Taxpayer Accountability Act

Requires the Internal Revenue Service: (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.

taxpayer accountability act requires internal_revenue_service provide substantive written response merely acknowledgment letter written correspondence taxpayer later days receiving correspondence days disclosing taxpayer information federal state local governmental entity provide taxpayer written notification describing information disclosed disclosed conclude audit individual taxpayer later year audit initiated assess tax respect audit concluded


Summary: Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.

amends federal criminal code impose fine prison term years officer employee internal_revenue_service irs willfully acts intent injure threaten intimidate single subject undue scrutiny purposes harassment person organization state based solely primarily political economic social positions held expressed person organization person organization expressed particular political economic social position words writing allowed law


Summary: Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service to use the credentials or designation of "enrolled agent," "EA," or "E.A."

permits enrolled agent properly licensed represent taxpayers internal_revenue_service use credentials designation enrolled agent


Summary:
Identity Theft and Tax Fraud Prevention Act of 2015

Requires the Department of the Treasury to: (1) establish a plan to reduce the administrative time required to process and resolve cases of tax-related identity theft in connection with tax returns and refunds to no more than 90 days, on average; (2) ensure that taxpayers who have been adversely affected by identity theft have a single point of contact at the Internal Revenue Service (IRS); (3) issue a personal identification number to any individual requesting protection from identity theft-related fraud after such individual's true identity has been established and verified; (4) implement a program to prevent the processing of a tax return by an identity thief; (5) issue regulations that restrict the delivery or deposit of multiple tax refunds to the same individual in the same tax year; (6) notify a taxpayer if there has been an unauthorized use of such taxpayer's identity or if a person has been criminally charged for such unauthorized use; and (7) submit a report on options for creating a tax system that reduces burdens on taxpayers and decreases tax fraud through information matching. Imposes restrictions on the use of prepaid debit cards for tax refunds.

Amends the Public Health Service Act to require the Health Information Technology Committee to develop, incorporate, and report on a plan to provide for a reliable nationwide health information technology infrastructure that does not use a social security account number for data matching, coordination of benefits, billing, and research purposes.

Directs the Department of Health and Human Services to: (1) establish and implement procedures to eliminate the unnecessary collection, use, and display of social security account numbers of Medicare beneficiaries; (2) ensure that newly-issued Medicare identification cards meet certain security standards; and (3) establish a pilot program to evaluate the applicability of smart card technology to Medicare beneficiaries or providers and whether such cards would be effective in preventing Medicare fraud.

Amends the federal criminal code to prohibit the display, sale, or purchase of social security numbers without the consent of the account holder. Imposes criminal penalties for obtaining a social security number for purposes of locating or identifying an individual with the intent to physically injure, harm, or use the identity of an individual for any illegal purpose. Allows civil remedies to enjoin and recover losses from violations of this Act and sets forth civil penalties for such violations.

Amends the Internal Revenue Code to: (1) impose a criminal penalty for willful misappropriation of another person's taxpayer identity; (2) increase the civil and criminal penalties for unauthorized disclosure of taxpayer information by paid tax return preparers; (3) allow the use of an identifying number, instead of a social security number, for an employee on a W-2 form; and (4) impose a penalty on tax return preparers who fail to verify the identity of a taxpayer who is filing a tax return or claiming a refund.

Authorizes the IRS Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential cases of tax fraud.

Directs the Commissioner to: (1) establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies, and (2) establish a program to verify the identity of any individual opening an e-Services account.

Grants Treasury: (1) enhanced authority to regulate and sanction paid tax return preparers, and (2) access to information in the National Directory of New Hires for purposes of administering the tax code.

requires department treasury establish plan reduce administrative time required process resolve cases tax related identity theft connection tax returns refunds days average ensure taxpayers adversely affected identity theft single point contact internal_revenue_service irs issue personal identification number individual requesting protection identity theft related fraud individual true identity established verified implement program prevent processing tax return identity issue regulations restrict delivery deposit multiple tax refunds individual tax year notify taxpayer unauthorized use taxpayer identity person criminally charged unauthorized use submit report options creating tax system reduces burdens taxpayers decreases tax fraud information matching imposes restrictions use prepaid debit cards tax refunds amends public_health_service_act require develop incorporate report plan provide reliable nationwide health information technology infrastructure use social security account number data matching coordination benefits billing research purposes directs department_of_health_and_human_services establish implement procedures eliminate unnecessary collection use display social security account numbers medicare beneficiaries ensure newly issued medicare identification cards meet certain security standards establish pilot program evaluate applicability smart card technology medicare beneficiaries providers cards effective preventing medicare fraud amends federal criminal code prohibit display sale purchase social security numbers consent account holder imposes criminal penalties obtaining social security number purposes locating identifying individual intent physically injure harm use identity individual illegal purpose allows civil remedies enjoin recover losses violations act sets forth civil penalties violations amends internal revenue code impose criminal penalty willful misappropriation person taxpayer identity increase civil criminal penalties unauthorized disclosure taxpayer information paid tax return preparers allow use identifying number instead social security number employee w-2 form impose penalty tax return preparers fail verify identity taxpayer filing tax return claiming refund authorizes irs commissioner transfer appropriated funds solely prevent resolve potential cases tax fraud directs commissioner establish criminal_investigation_division_of_the_irs position local law enforcement liaison coordinate investigation tax fraud state local law enforcement agencies establish program verify identity individual opening services account enhanced authority regulate sanction paid tax return preparers access information national_directory_of_new_hires purposes administering tax code


Summary: This bill directs the Internal Revenue Service to implement security measures, including the use of security questions, in the electronic tax return filing process to prevent tax refund fraud from being perpetrated through electronic identity theft.

bill directs internal_revenue_service implement security measures including use security questions electronic tax return filing process prevent tax refund fraud perpetrated electronic identity theft


Summary:
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

This bill amends the Internal Revenue Code to modify the rules and administrative provisions governing the U.S. Tax Court, a court established under Article I of the Constitution.

TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT

(Sec. 101) This section changes the period for filing an action in the Tax Court for review of a denial by the Department of the Treasury of a request to abate interest. The action may be filed in Tax Court at any time after the earlier of the date of the mailing of Treasury's final determination not to abate such interest or the date that is 180 days after the filing of a claim for abatement, but not later that 180 days after Treasury's final determination.

(Sec. 102) This section allows the filing of an action in Tax Court for review of a denial to abate interest not exceeding $50,000 as a small tax case, thus providing for expedited review.

(Sec. 103) This section provides that: (1) venue in an innocent spouse relief petition is the legal residence of the petitioner; and (2) venue in a collection due process proceeding is the legal residence of an individual petitioner or the principal place of business or principal office or agency if the the petitioner is an entity other than an individual. An innocent spouse relief petition is a petition filed by a husband or wife claiming, in good faith, ignorance of violations of tax law by the other spouse (e.g., failure to report income or improper claims of tax credits or deductions), thus resulting in unexpected tax liability for the innocent spouse.

(Sec. 104) This section provides for a suspension of the running of the period of limitations on filing petitions for innocent spouse relief and a collection due process hearing for taxpayers in bankruptcy who are prohibited from filing such petitions.

(Sec. 105) This section makes the Federal Rules of Evidence applicable to proceedings of the Tax Court.

TITLE II--UNITED STATES TAX COURT ADMINISTRATION

(Sec. 201) This section directs the Tax Court to prescribe rules for the filing of complaints with respect to the conduct of any judge or magistrate judge of the Court and for the investigation and resolution of such complaints. In investigating and taking action on any complaint, the Court shall have the powers granted to a judicial council under the federal judicial code.

(Sec.202) This section grants the Tax Court the same management, administrative, and expenditure authority as is granted to other federal courts with general jurisdiction under Article III of the Constitution.

The Chief Judge may summon the judges and magistrate judges of the Court to an annual judicial conference to consider the business of the Court and make recommendations to improve the administration of justice with the jurisdiction of the Court. The Court may impose a reasonable registration fee on persons, other than judges and magistrate judges, who attend the judicial conference to defray costs of the conference.

All fees received by the Tax Court shall be deposited into a special fund of the Treasury and made available to offset funds appropriated for the operation and maintenance of the Court.

TITLE III--CLARIFICATION RELATING TO UNITED STATES TAX COURT

(Sec. 301) This section declares that the Tax Court is not an agency of, and shall be independent of, the executive branch.

measure amended introduced summary expanded action occurred measure bill amends internal_revenue_code modify rules administrative provisions governing court established article constitution title taxpayer access united states tax court sec section changes period filing action tax_court review denial department_of_the_treasury request abate interest action filed tax_court time earlier date mailing treasury final determination abate interest date days filing claim abatement later days treasury final determination sec section allows filing action tax_court review denial abate interest exceeding small tax case providing expedited review sec section provides venue innocent spouse relief petition legal residence petitioner venue collection process proceeding legal residence individual petitioner principal place business principal office agency petitioner entity individual innocent spouse relief petition petition filed husband wife claiming good faith violations tax law spouse failure report income improper claims tax credits deductions resulting unexpected tax liability innocent spouse sec section provides suspension running period limitations filing petitions innocent spouse relief collection process hearing taxpayers bankruptcy prohibited filing petitions sec section makes federal_rules_of_evidence applicable proceedings tax_court title united states tax court administration sec section directs tax_court prescribe rules filing complaints respect conduct judge magistrate judge court investigation resolution complaints investigating taking action complaint court shall powers granted judicial council federal judicial code section grants tax_court management administrative expenditure authority granted federal courts general jurisdiction article iii constitution chief judge judges magistrate judges court annual judicial conference consider business court recommendations improve administration justice jurisdiction court court impose reasonable registration fee persons judges magistrate judges attend judicial conference defray costs conference fees received tax_court shall deposited special fund treasury available offset funds appropriated operation maintenance court title iii clarification relating united states tax court sec section declares tax_court agency shall independent executive branch


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service to use the credentials or designation of "enrolled agent," "EA," or "E.A."

measure amended introduced summary version repeated permits enrolled agent properly licensed represent taxpayers internal_revenue_service use credentials designation enrolled agent


Summary:
Tax Refund Protection Act of 2015

This bill amends the Internal Revenue Code to direct the Department of the Treasury to establish a program to license or certify and regulate tax return preparers. The program must: (1) require that the tax return preparer demonstrate good character, good reputation, necessary qualifications to enable the preparer to provide valuable service as a tax return preparer, and competency; (2) require preparers to make certain disclosures relating to fees charged for tax preparation and the average amount of time expected to receive a tax refund; and (3) authorize Treasury to take enforcement action against a tax return preparer for incompetency or wrongdoing.

The bill also amends the Consumer Financial Protection Act of 2010 to require the Consumer Financial Protection Bureau (CFPB) to regulate refund anticipation payment arrangements. A refund anticipation payment arrangement is defined as an arrangement under which, in exchange for tax preparation services, a taxpayer agrees to pay a fee or interest upon receipt of a tax refund to a preparer or lender either by a direct payment to a preparer or lender or by direct deposit to a designated account. The CFPB shall require tax return preparers to provide a disclosure statement to a consumer about the arrangement and shall promulgate regulations that require preparers to comply with the disclosure requirements of the Truth in Lending Act. A certified public accountant who is offering to perform customary and usual accounting activities is exempted from such regulation.

Finally, the bill allows an income tax refund requested on a tax return prepared by an income tax preparer to be split between the preparer and the taxpayer and prohibits the treatment of such a split as disreputable conduct merely because the taxpayer requested such split.

tax refund protection act bill amends internal_revenue_code direct department_of_the_treasury establish program license certify regulate tax return preparers program require tax return preparer demonstrate good character good reputation necessary qualifications enable preparer provide valuable service tax return preparer competency require preparers certain disclosures relating fees charged tax preparation average time expected receive tax refund authorize treasury enforcement action tax return preparer wrongdoing bill amends consumer_financial_protection_act require consumer_financial_protection_bureau cfpb regulate refund anticipation payment arrangements refund anticipation payment arrangement defined arrangement exchange tax preparation services taxpayer agrees pay fee interest receipt tax refund preparer lender direct payment preparer lender direct deposit designated account cfpb shall require tax return preparers provide disclosure statement consumer arrangement shall promulgate regulations require preparers comply disclosure requirements truth lending act certified public accountant offering perform customary usual accounting activities exempted regulation finally bill allows income tax refund requested tax return prepared income tax preparer split preparer taxpayer prohibits treatment split conduct merely taxpayer requested split


Summary:
Simpler Tax Filing Act of 2015

Expresses the sense of Congress that the Internal Revenue Service should begin offering pre-prepared tax returns to as many taxpayers as possible by tax year 2020.

Requires the Department of the Treasury to report to the House Ways and Means Committee and the Senate Finance Committee on actions necessary to achieve the goal of offering pre-prepared tax returns to taxpayers by tax year 2020, with an analysis of the budgetary, administrative, and legislative barriers to achieving such goal, including the amount of appropriations that would be required.

simpler tax filing act expresses sense congress internal_revenue_service begin offering pre prepared tax returns taxpayers possible tax year requires department treasury report actions necessary achieve goal offering pre prepared tax returns taxpayers tax year analysis budgetary administrative legislative barriers achieving goal including appropriations required


Summary:
Prevent Targeting at the IRS Act

Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service employee to include performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose.

prevent targeting irs act amends internal_revenue_service_restructuring reform_act expand existing grounds termination employment internal_revenue_service employee include performing delaying failing perform threatening perform delay fail perform official action including audit respect taxpayer purpose extracting personal gain benefit political purpose


Summary:
Taxpayer Bill of Rights Act of 2015

Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accord with taxpayer rights, including the right to be informed, to quality service, to pay no more than the correct amount of tax, to challenge the position of IRS and to be heard, to appeal an IRS decision to an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.

taxpayer bill rights act amends internal revenue code require internal_revenue_service irs ensure irs employees familiar act accord taxpayer rights including right informed quality service pay correct tax challenge position irs heard appeal irs decision independent forum privacy confidentiality retain representation fair tax system


Summary:
Taxpayer Bill of Rights Act of 2015

This bill amends the Internal Revenue Code to direct the Commissioner of the Internal Revenue Service (IRS) to ensure that all IRS employees are familiar with and act in accordance with taxpayer rights, including: (1) the right to be informed, including through reasonable access to tax forms and instructions and to written guidance that is accessible, consistent, written in plain language and easy to understand; (2) the right to be treated fairly, professionally, and courteously by IRS employees; (3) the right to pay no more than the correct amount of tax; (4) the right to challenge the position of the IRS and to be heard; (5) the right to appeal a decision of the IRS in an independent forum; (6) the right to finality, privacy, and confidentiality; (7) the right to retain representation; and (8) the right to a fair and just tax system that does not target individuals or organizations based upon their beliefs.

taxpayer bill rights act bill amends internal_revenue_code direct commissioner internal_revenue_service irs ensure irs employees familiar act accordance taxpayer rights including right informed including reasonable access tax forms instructions written guidance accessible consistent written plain language easy understand right treated fairly professionally irs employees right pay correct tax right challenge position irs heard right appeal decision irs independent forum right privacy confidentiality right retain representation right fair tax system target individuals organizations based beliefs


Summary: Prohibits the use of any funds by the Internal Revenue Service to target citizens for exercising any right guaranteed under the First Amendment to the Constitution.

prohibits use funds internal_revenue_service target citizens exercising right guaranteed amendment constitution


Summary:
ITIN Reform Act of 2015

 Amends the Internal Revenue Code to authorize the Department of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of Treasury at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.

Requires the Treasury Inspector General for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.

itin reform act amends internal revenue code authorize department_of_the_treasury issue individual taxpayer identification number itin individual individual submits application itin person internal_revenue_service irs taxpayer assistance center required documentation submits application person outside united_states irs employee designee treasury diplomatic mission consular post required documentation exempts requirements spouse dependents social security number taxpayer member nonresident aliens claiming tax treaty benefits requires treasury inspector general tax administration audit biennial basis irs program issuance itins pursuant act report congress audit


Summary:
Taxpayer Bill of Rights Enhancement Act of 2015

Amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to:

 direct the Internal Revenue Service (IRS) to ensure that its employees are familiar with and act in accord with enumerated taxpayer rights; increase criminal and civil penalties for unauthorized disclosure or inspection of taxpayer information and allow punitive damages for willful unauthorized inspection or disclosure; prohibit the disclosure of taxpayer information to any contractor or other agent of a governmental entity without appropriate safeguards; increase the limit on civil damages for unauthorized acts by IRS employees and allow punitive damages for IRS employees who act recklessly and intentionally; extend to two years the time limit for contesting a tax levy or for seeking a return of wrongfully-levied property; allow tax-exempt organizations to obtain a declaratory judgment with respect to their initial or continuing tax-exempt status; permit the waiver of user fees for taxpayers who agree to automated installment payments; allow the beneficiary of an individual retirement account to re-contribute to such an account amounts that have been wrongfully-levied without regard to contribution limits; grant the Department of the Treasury discretion in requiring an opinion of the General Counsel on any compromise of tax liability; require Treasury to submit any proposed or temporary regulation to the National Taxpayer Advocate for comment; raise exemption limits applicable to individual and corporate taxpayers required to make estimated tax payments; permit the disclosure of collection activities relating to a joint account upon the oral request of either spouse (currently, a written request is required); authorize Treasury to disclose taxpayer information for purposes of paying a tax refund by using any means of mass communication, including the Internet; authorize Treasury to disclose certain information about an investigation of possible violations of internal revenue laws; and require tax-exempt organizations to file their tax returns in electronic form. Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require: (1) the termination of any IRS employee for performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including an audit) for purposes of extracting personal gain or benefit or for a political purpose; and (2) at least one IRS appeals officer and one settlement officer to be located and permanently available in each state, the District of Columbia, and Puerto Rico.

Requires IRS email records to be retained: (1) in an appropriate electronic system that supports records management and litigation requirements, and (2) for a 15-year period after such email records are generated. Prohibits an IRS officer or employee from using a personal email account to conduct official business.

Provides that the 10% penalty for failure to make a timely deposit of taxes shall not apply to taxpayers who have made a timely deposit but not in the manner required by law.

Directs the IRS to maintain a program that provides free tax and electronic filing services to low-income and elderly taxpayers.

amends internal revenue code respect provisions affecting taxpayer rights direct internal_revenue_service irs ensure employees familiar act accord enumerated taxpayer rights increase criminal civil penalties unauthorized disclosure inspection taxpayer information allow punitive damages willful unauthorized inspection disclosure prohibit disclosure taxpayer information contractor agent governmental entity appropriate safeguards increase limit civil damages unauthorized acts irs employees allow punitive damages irs employees act recklessly intentionally extend years time limit contesting tax levy seeking return wrongfully levied property allow tax exempt organizations obtain declaratory judgment respect initial continuing tax exempt status permit waiver user fees taxpayers agree automated installment payments allow beneficiary individual retirement account contribute account amounts wrongfully levied regard contribution limits grant department_of_the_treasury discretion requiring opinion compromise tax liability require treasury submit proposed temporary regulation national_taxpayer_advocate comment raise exemption limits applicable individual corporate taxpayers required estimated tax payments permit disclosure collection activities relating joint account oral request spouse currently written request required authorize treasury disclose taxpayer information purposes paying tax refund means mass communication including internet authorize treasury disclose certain information investigation possible violations internal revenue laws require tax exempt organizations file tax returns electronic form amends internal_revenue_service_restructuring reform_act require termination irs employee performing delaying failing perform threatening perform delay fail perform official action including audit purposes extracting personal gain benefit political purpose irs appeals officer settlement officer located permanently available state district_of_columbia puerto_rico requires irs email records retained appropriate electronic system supports records management litigation requirements year period email records generated prohibits irs officer employee personal email account conduct official business provides penalty failure timely deposit taxes shall apply taxpayers timely deposit manner required law directs irs maintain program provides free tax electronic filing services low income elderly taxpayers


Summary:
Motorsports Fairness and Permanency Act

Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.

motorsports fairness permanency_act amends internal revenue code permanent classification depreciation purposes motorsports entertainment complex seven year property


Summary:
Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2015

Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.

access court challenges exempt status seekers access act amends internal revenue code expand availability declaratory judgment legal remedy organizations currently classified tax exempt currently limited charitable religious educational organizations religious organizations purposes determining initial continuing qualification organizations tax exemption


Summary:
SBIC Advisers Relief Act of 2015

Amends the Investment Advisers Act of 1940 to exempt specified advisers of small business investment companies (SBICs) from certain: (1) Securities and Exchange Commission (SEC) registration requirements with respect to the provision of investment advice relating to venture capital funds, and (2) SEC registration and reporting requirements with respect to assets under management of private funds.

Provides the same exemption with respect to any state or local law requiring the registration, licensing, or qualifications of investment advisers.

sbic advisers relief act amends investment advisers act exempt specified advisers small business investment companies sbics certain securities_and_exchange_commission sec registration requirements respect provision investment advice relating venture capital funds sec registration reporting requirements respect assets management private funds provides exemption respect state local law requiring registration licensing qualifications investment advisers


Summary:
No Bonuses for Tax Cheats Act

This bill prohibits the Department of the Treasury from providing any discretionary performance award to any employee of the Internal Revenue Service (IRS) with respect to whom there is substantial evidence of misconduct or a seriously delinquent tax debt. Treasury shall consider such a denial or withholding of a discretionary performance award as an action necessary to protect the integrity of the IRS, for purposes of any collective bargaining agreement.

bonuses tax act bill prohibits department_of_the_treasury providing discretionary performance award employee internal_revenue_service irs respect substantial evidence misconduct seriously delinquent tax debt treasury shall consider denial withholding discretionary performance award action necessary protect integrity irs purposes collective bargaining agreement


Summary:
Preventing Unionization of Revenue Service Employees Act or the PURSE Act

This bill excludes employees of the Internal Revenue Service from provisions of federal personnel law allowing federal employees to organize, bargain collectively, and participate in labor organizations.

preventing revenue service employees act purse act bill excludes employees internal_revenue_service provisions federal personnel law allowing federal employees organize bargain collectively participate labor organizations


Summary:
End the Partisan IRS Culture Act or the EPIC Act

This bill excludes employees of the Internal Revenue Service from provisions of federal personnel law allowing federal employees to organize, bargain collectively, and participate in labor organizations.

end culture act act bill excludes employees internal_revenue_service provisions federal personnel law allowing federal employees organize bargain collectively participate labor organizations


Summary:
Taxpayer Rights Act of 2015

TITLE I--TAXPAYER RIGHTS

This title amends the Internal Revenue Code to: (1) require the Department of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of primary taxpayer rights; and (2) in consultation with the Internal Revenue Service (IRS), ensure that IRS employees are familiar with and act in accordance with such rights. Taxpayer rights include the right to be informed, the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the position of the IRS and to be heard, the right to appeal an IRS decision in an independent forum, the right to finality, the right to privacy, the right to confidentiality, the right to retain representation, and the right to a fair and just tax system, including access to the National Taxpayer Advocate.

TITLE II--PREPARATION OF TAX RETURNS

The IRS must establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of qualified return preparation programs assisting low-income taxpayers and members of underserved populations.

The National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance is established to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide for the evaluation of programs and activities funded under this title.

This title: (1) grants Treasury the authority to regulate paid tax return preparers and to sanction them for incompetence or misconduct; (2) imposes or increases penalties on tax return preparers for understating taxpayer liability, gross misconduct, and other violations; (3) permits enrolled agents who represent taxpayers before the IRS to use the designation "enrolled agent," "EA," or "E.A."; and (4) limits the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent.

TITLE III--IMPROVING IRS PROCEDURES

This title revises IRS procedures for filing a notice of lien to: (1) require the IRS to consider the compliance history of the taxpayer and the economic impact of a tax lien on the taxpayer, and (2) limit IRS authority to attach retirement accounts.

This title amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.

This title provides for de novo review by the Tax Court of IRS innocent spouse relief determinations.

The IRS must: (1) develop annual training for all IRS officers and employees regarding taxpayer rights, the Office of the Taxpayer Advocate's case criteria and mission, and Taxpayer Assistance Order procedures; (2) provide taxpayers with notice and an opportunity to be heard if the IRS Office of Appeals issues a notice of deficiency; and (3) assign one appeals officer and one settlement agent from the Office of Appeals to each state.

TITLE IV--NATIONAL TAXPAYER ADVOCATE

This title grants the National Taxpayer Advocate the authority to: (1) appeal a modification or rescission of a Taxpayer Assistance Order by an IRS Deputy Commissioner to the IRS Commissioner for a final determination; (2) inspect taxpayer administrative files in the performance of its duties; (3) issue a Taxpayer Advocate Directive to improve IRS operations and to protect the rights of groups of taxpayers (or all taxpayers); and (4) designate essential employees to assist taxpayers during any lapse in appropriations for the IRS.

taxpayer rights act title taxpayer rights title amends internal_revenue_code require department_of_the_treasury consultation national_taxpayer_advocate publish summary statement primary taxpayer rights consultation internal_revenue_service irs ensure irs employees familiar act accordance rights taxpayer rights include right informed right quality service right pay correct tax right challenge position irs heard right appeal irs decision independent forum right right privacy right confidentiality right retain representation right fair tax system including access national_taxpayer_advocate title preparation tax returns irs establish community volunteer income tax assistance matching grant program vita grant program development expansion continuation qualified return preparation programs assisting low income taxpayers members underserved populations national_center_to_promote_quality excellence evaluation volunteer income tax assistance established promote adoption universally accessible volunteer training platform preparation federal income tax returns provide technical assistance tax return preparation program managers identify disseminate best practices related tax site management support outreach marketing efforts provide evaluation programs activities funded title title grants treasury authority regulate paid tax return preparers sanction misconduct imposes increases penalties tax return preparers taxpayer liability gross misconduct violations permits enrolled agents represent taxpayers irs use designation enrolled agent limits disclosure taxpayer information express purpose taxpayer granted consent title iii title revises irs procedures filing notice lien require irs consider compliance history taxpayer economic impact tax lien taxpayer limit irs authority attach retirement accounts title amends fair credit reporting act reduce seven years years period tax lien appear taxpayer credit report title provides novo review tax_court irs innocent spouse relief determinations irs develop annual training irs officers employees taxpayer rights case criteria mission procedures provide taxpayers notice opportunity heard irs_office_of_appeals issues notice deficiency assign appeals officer settlement agent state title national taxpayer advocate title grants national_taxpayer_advocate authority appeal modification rescission taxpayer assistance order irs deputy commissioner irs commissioner final determination inspect taxpayer administrative files performance duties issue improve irs operations protect rights groups taxpayers taxpayers designate essential employees assist taxpayers lapse appropriations irs


Summary:
IRS Accountability Act of 2015

This bill amends the Internal Revenue Service Restructuring and Reform Act of 1998 to allow the removal or transfer of an Internal Revenue Service (IRS) senior executive employee based on performance or misconduct. The IRS must submit written notice to certain congressional committees of the removal or transfer of an employee and the reason for such removal or transfer. The bill provides for an expedited appeal of a removal or transfer to the Merit Systems Protection Board.

irs accountability act bill amends internal_revenue_service_restructuring reform_act allow removal transfer internal_revenue_service irs senior executive employee based performance misconduct irs submit written notice certain congressional committees removal transfer employee reason removal transfer bill provides expedited appeal removal transfer merit_systems_protection_board


Summary:
Ensuring Integrity in the IRS Workforce Act of 2016

This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from rehiring any individual who was previously employed by the IRS but was removed for misconduct or whose employment was terminated for cause.

ensuring integrity irs workforce act bill amends internal_revenue_code prohibit internal_revenue_service irs rehiring individual previously employed irs removed misconduct employment terminated cause


Summary:
Biased IRS Audit Systems Prevention Act

This bill directs the Internal Revenue Service (IRS) to: (1)  provide a taxpayer who is selected for an audit sufficient information regarding the reason the taxpayer's return was selected for an audit and to preserve such information for review; (2) document and record how many returns are selected for audit based on randomized selection, scoring under the Discriminant Index Function System, a determination by an IRS examiner, and other methodologies; and (3) repurpose resources for the National Research Program (taxpayer data collection program) to combat tax refund fraud and identity theft.

The bill prohibits the IRS from conducting any audit, investigation, or examination of a taxpayer that is primarily for research purposes.

bill directs internal_revenue_service irs provide taxpayer selected audit sufficient information reason taxpayer return selected audit preserve information review document record returns selected audit based randomized selection scoring index function system determination irs examiner methodologies resources taxpayer data collection program combat tax refund fraud identity theft bill prohibits irs conducting audit investigation examination taxpayer primarily research purposes


Summary:
Tax Return Identity Theft Protection Act of 2016

This bill amends the federal criminal code to establish enhanced penalties for tax return identity theft crimes and other related fraud, including those committed against members of certain vulnerable and targeted groups.

Additionally, the bill modifies the state of mind requirement in identity theft prosecutions to eliminate the need to prove that a defendant knew that the means of identification belonged to another person.

tax return identity theft protection act bill amends federal criminal code establish enhanced penalties tax return identity theft crimes related fraud including committed members certain vulnerable targeted groups additionally bill modifies state mind requirement identity theft prosecutions eliminate need prove defendant knew means identification person


Summary:
Tax Filing Simplification Act of 2016

This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to establish and operate the following programs free of charge:

 online tax preparation and filing software, a program for taxpayers to download third-party provided return information relating to individual income tax returns, and a program to permit individuals with simplified tax situations to elect to have the IRS prepare their returns. The IRS may not enter into any agreement which restricts its legal right to provide tax return preparation services, software, or tax return filing services. An individual participating in the programs established by this bill must verify their identity to the satisfaction of the IRS.

tax filing simplification act bill amends internal_revenue_code require internal_revenue_service irs establish operate following programs free charge online tax preparation filing software program taxpayers download party provided return information relating individual income tax returns program permit individuals simplified tax situations elect irs prepare returns irs enter agreement restricts legal right provide tax return preparation services software tax return filing services individual participating programs established bill verify identity satisfaction irs


Summary:
Refund to Rainy Day Savings Act

This bill requires the Department of the Treasury to establish and implement a Refund to Rainy Day Savings Program to permit a taxpayer to defer payment on 20% of a tax refund to be deposited into a Treasury account, accumulate interest, and disbursed to the taxpayer in six months.

The bill also amends the Assets for Independence Act to reauthorize the Assets for Independence (AFI) federal matched savings program through FY2021 and require appropriations for the program to be reserved for:

 general research and evaluation, grants for AFI innovation projects to expand the availability of matched savings accounts to low-income individuals, and a three-year pilot program to evaluate savings matches for low-income taxpayers. The Department of Health and Human Services (HHS) must establish a three-year matched savings account pilot program to encourage savings by low-income taxpayers. Under the program, HHS may provide grants to qualified entities to match funds saved by low-income taxpayers under the Refund to Rainy Day Savings Program.

Qualified entities for the pilot program include:

 nonprofit organizations, state or local government agencies or tribal governments applying with a nonprofit organization, sites that offer free tax assistance under certain Internal Revenue Service programs, and low-income credit unions and community development financial institutions that work with a local community-based organization to address poverty and the needs of community members for economic independence and stability. HHS must: (1) contract with an independent research organization to evaluate the pilot program, and (2) report annually to Congress on the progress and outcomes of the pilot program.

refund day savings act bill requires department_of_the_treasury establish implement refund day savings program permit taxpayer defer payment tax refund deposited treasury account accumulate interest disbursed taxpayer months bill amends assets independence act reauthorize assets independence federal matched savings program fy2021 require appropriations program reserved general research evaluation grants innovation projects expand availability matched savings accounts low income individuals year pilot program evaluate savings matches low income taxpayers department_of_health_and_human_services hhs establish year matched savings account pilot program encourage savings low income taxpayers program hhs provide grants qualified entities match funds saved low income taxpayers refund day savings program qualified entities pilot program include nonprofit organizations state local government agencies tribal governments applying nonprofit organization sites offer free tax assistance certain internal_revenue_service programs low income credit unions community development financial institutions work local community based organization address poverty needs community members economic independence stability hhs contract independent research organization evaluate pilot program report annually congress progress outcomes pilot program


Summary:
This bill amends the Internal Revenue Code to establish new procedures and requirements for administrative appeals of Internal Revenue Service (IRS) deficiency determinations.

If the IRS determines that there is a deficiency with respect to a tax imposed, it may send a notice of deficiency to a taxpayer after:

 the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and provides an opportunity for administrative review in the IRS Office of Appeals; and either: (1) the time provided in the letter for contacting the office has expired and the taxpayer has not contacted the office, or (2) the office has issued a decision with respect to the deficiency. The bill includes exceptions to these requirements for frivolous tax positions and issues in cases designated for litigation.

The IRS must permit a taxpayer to appeal a deficiency prior to issuing a deficiency notice if 60 or fewer days remain on the statute of limitations and the taxpayer agrees to extend the period for 12 months.

The bill modifies appeals dispute resolution procedures. It also restricts the authority of the IRS to: (1) designate cases for litigation without permitting an appeal, or (2) offer settlement agreements that preclude an appeal.

The bill modifies the authority of the IRS to issue a summons and limits the access that people outside of the IRS have to returns and return information acquired by a summons.

bill amends internal_revenue_code establish new procedures requirements administrative appeals internal_revenue_service irs deficiency determinations irs determines deficiency respect tax imposed send notice deficiency taxpayer taxpayer issued letter proposed deficiency explains basis determination deficiency provides opportunity administrative review irs_office_of_appeals time provided letter contacting office expired taxpayer contacted office office issued decision respect deficiency bill includes exceptions requirements frivolous tax positions issues cases designated litigation irs permit taxpayer appeal deficiency prior issuing deficiency notice fewer days remain statute limitations taxpayer agrees extend period months bill modifies appeals dispute resolution procedures restricts authority irs designate cases litigation permitting appeal offer settlement agreements preclude appeal bill modifies authority irs issue summons limits access people outside irs returns return information acquired summons


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Taxpayer Protection Act of 2016

This bill amends the Internal Revenue Code to modify requirements regarding tax assessment and collection procedures, assistance provided to individuals in filing tax returns, whistle-blower protections, Internal Revenue Service (IRS) employment policies, tax-exempt organizations, and protecting taxpayers from identity theft and tax fraud.

The bill extends the time limit for contesting an IRS levy and holds individuals harmless for making certain contributions to retirement plans after an improper levy on a retirement plan.

The bill establishes several requirements to assist taxpayers in filing returns, including:

 establishing a permanent Community Volunteer Income Tax Assistance Matching Grant Program, limiting redisclosures and uses of consent-based disclosures of tax return information, modifying rules regarding equitable relief from joint liability, limiting user fees for installment agreements, requiring the IRS to notify Congress prior to closing a Taxpayer Assistance Center, and requiring the Department of Defense to take certain actions to identify and recover severance payments that were improperly withheld from veterans with combat-related injuries. The bill requires the Government Accountability Office (GAO) and the Treasury Inspector General for Tax Administration to report on whistle-blower awards. It also modifies requirements regarding: disclosures to whistle-blowers, updates on whistle-blower investigations, and anti-retaliation whistle-blower protections for employees.

The bill revises IRS employment policies to:

 establish electronic record retention requirements; prohibit the rehiring of former IRS employees who were removed for misconduct; provide the IRS with additional authorities to remove or transfer senior executives based on performance or misconduct; bar the IRS from delegating to third-party contractors the authority to examine books and records, summon persons, or take sworn testimony related to a tax matter; and require the Department of the Treasury to notify taxpayers regarding certain unauthorized inspections or disclosures of returns and return information. The bill modifies policies for tax-exempt organizations to:

 expand electronic filing requirements, repeal the substantiation exception for charitable contributions reported by donee organizations, prohibit the IRS from targeting U.S. citizens for exercising any right guaranteed under the First Amendment to the U.S. Constitution, and require the IRS to notify a tax-exempt organization prior to revoking its tax-exempt status for failing to file information returns. The bill also requires the IRS to take several actions to protect taxpayers from identity theft and tax fraud, including: establishing a single point of contact for identity theft victims, providing taxpayers who call the IRS with information on identity theft and tax scams, and providing specified notifications and information to suspected victims of identity theft.

The GAO must submit reports to Congress regarding:

 IRS authority to compromise tax matters; opportunities for hearings by the IRS Office of Appeals; phones and in-person services provided by the IRS to taxpayers residing in certain areas with populations of less than 50,000; and federal employee wage and tax withholding reporting to state tax agencies. The IRS must report to Congress on the status of efforts to expand online taxpayer services.

The Treasury Inspector General for Tax Administration must submit reports to Congress regarding: (1) IRS audit criteria, and (2) technological solutions to help protect taxpayers from telephone calls from individuals who are falsely claiming to be calling from or on behalf of the IRS.

measure amended introduced summary version repeated taxpayer protection act bill amends internal_revenue_code modify requirements tax assessment collection procedures assistance provided individuals filing tax returns whistle blower protections internal_revenue_service irs employment policies tax exempt organizations protecting taxpayers identity theft tax fraud bill extends time limit contesting irs levy holds individuals harmless making certain contributions retirement plans improper levy retirement plan bill establishes requirements assist taxpayers filing returns including establishing permanent community volunteer income tax assistance matching grant program limiting uses consent based disclosures tax return information modifying rules equitable relief joint liability limiting user fees installment agreements requiring irs notify congress prior closing taxpayer assistance center requiring department_of_defense certain actions identify recover severance payments improperly withheld veterans combat related injuries bill requires government_accountability_office gao treasury inspector general tax administration report whistle blower awards modifies requirements disclosures whistle blowers updates whistle blower investigations anti retaliation whistle blower protections employees bill revises irs employment policies establish electronic record retention requirements prohibit rehiring irs employees removed misconduct provide irs additional authorities remove transfer senior executives based performance misconduct bar irs delegating party contractors authority examine books records persons sworn testimony related tax matter require department_of_the_treasury notify taxpayers certain unauthorized inspections disclosures returns return information bill modifies policies tax exempt organizations expand electronic filing requirements repeal substantiation exception charitable contributions reported donee organizations prohibit irs targeting citizens exercising right guaranteed amendment require irs notify tax exempt organization prior revoking tax exempt status failing file information returns bill requires irs actions protect taxpayers identity theft tax fraud including establishing single point contact identity theft victims providing taxpayers irs information identity theft tax scams providing specified notifications information suspected victims identity theft gao submit reports congress irs authority compromise tax matters opportunities hearings irs_office_of_appeals phones person services provided irs taxpayers residing certain areas populations federal employee wage tax withholding reporting state tax agencies irs report congress status efforts expand online taxpayer services treasury inspector general tax administration submit reports congress irs audit criteria technological solutions help protect taxpayers telephone calls individuals falsely claiming calling behalf irs


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Stolen Identity Refund Fraud Prevention Act

This bill amends the Internal Revenue Code to establish requirements and authorities for the Internal Revenue Service (IRS) related to: (1) preventing identify theft and tax refund fraud, and (2) the electronic filing of tax returns.

With respect to identity theft and tax refund fraud, the IRS must:

 develop and implement guidelines for stolen identity refund fraud cases, provide specified notifications and materials to suspected victims of identity theft, examine certain statements and returns for evidence of employment-related identity theft, and establish procedures to ensure that taxpayers are not penalized for the underreporting of income due to identity theft. The bill also increases civil and criminal penalties associated with identify theft, permits the IRS to transfer funds between accounts to combat tax fraud, and reinstates streamlined critical pay authority for certain IRS information technology positions.

The bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) require the Social Security Administration to annually request certain information from the IRS to ensure the accuracy of records regarding wages and self-employment income, and (2) permit the IRS to access the Department of Health and Human Service's National Directory of New Hires for the purpose of identifying and preventing fraudulent tax return filings and claims for refunds.

The IRS and the Government Accountability Office must submit to Congress specified reports regarding identify theft and tax refund fraud.

With respect to the electronic filing of returns, the IRS must:

 establish a program to issue identity protection personal identification numbers to any individual after the individual's identity has been verified, establish an Internet platform for Form 1099 filings, require electronically prepared paper returns to include a scannable code for converting the form to an electronic format, and verify the identity of individuals opening an e-Services account. The bill also expands the authority of the IRS to require certain taxpayers to file electronic returns.

measure amended introduced summary version repeated stolen identity refund fraud prevention act bill amends internal_revenue_code establish requirements authorities internal_revenue_service irs related preventing identify theft tax refund fraud electronic filing tax returns respect identity theft tax refund fraud irs develop implement guidelines stolen identity refund fraud cases provide specified notifications materials suspected victims identity theft examine certain statements returns evidence employment related identity theft establish procedures ensure taxpayers penalized income identity theft bill increases civil criminal penalties associated identify theft permits irs transfer funds accounts combat tax fraud reinstates streamlined critical pay authority certain irs information technology positions bill amends title old age survivors disability insurance social security act require social_security_administration annually request certain information irs ensure accuracy records wages self employment income permit irs access department_of_health_and_human_service national_directory_of_new_hires purpose identifying preventing fraudulent tax return filings claims refunds irs government_accountability_office submit congress specified reports identify theft tax refund fraud respect electronic filing returns irs establish program issue identity protection personal identification numbers individual individual identity verified establish internet platform form filings require electronically prepared paper returns include code converting form electronic format verify identity individuals opening services account bill expands authority irs require certain taxpayers file electronic returns


Summary:
Closing Loopholes Against Money-Laundering Practices Act or the CLAMP Act

This bill amends the Internal Revenue Code to require U.S. entities to obtain and have an employer identification number (EIN) assigned by the Internal Revenue Service (IRS).

The bill defines a "U.S. entity" as any business entity created or organized in the United States or under the laws of the United States or of a U.S. state, possession, or territory. The term excludes tax-exempt organizations.

The bill establishes: (1) civil penalties for the failure to have an EIN or provide required information, and (2) a criminal penalty for the willful failure to obtain an EIN.

The IRS may disclose to federal law enforcement officials taxpayer identify information, including an EIN and information from an application for an EIN, for use in investigations and prosecutions of specified offenses related to money laundering and supporting or financing terrorism.

Prior to disclosing the information, the IRS must determine that the disclosure would not seriously impair federal tax administration and consider whether the information requested: (1) is being sought exclusively for use in a federal criminal investigation or proceeding pertaining to the specified offense, (2) is or may be relevant to a matter relating to the offense, and (3) cannot be reasonably obtained from any other source.

closing loopholes money laundering practices act act bill amends internal_revenue_code require entities obtain employer identification number assigned internal_revenue_service irs bill defines entity business entity created organized united_states laws united_states state possession territory term excludes tax exempt organizations bill establishes civil penalties failure provide required information criminal penalty willful failure obtain irs disclose federal law enforcement officials taxpayer identify information including information application use investigations prosecutions specified offenses related money laundering supporting financing terrorism prior disclosing information irs determine disclosure seriously impair federal tax administration consider information requested sought exclusively use federal criminal investigation proceeding pertaining specified offense relevant matter relating offense reasonably obtained source


Summary:
Electronic Signature Standards Act of 2016

This bill amends the Internal Revenue Code to require the Internal Revenue Service to publish guidance to establish uniform standards and procedures for the acceptance of signatures in digital or other electronic form for the purposes of: (1) disclosures of tax returns and return information to a designee of the taxpayer, and (2) any power of attorney executed by the taxpayer.

electronic signature standards act bill amends internal_revenue_code require internal_revenue_service publish guidance establish uniform standards procedures acceptance signatures digital electronic form purposes disclosures tax returns return information designee taxpayer power attorney executed taxpayer


Summary: Arts Education Advancement Act of 2007 - Amends the National Foundation on the Arts and the Humanities Act of 1965 to require, when appropriations for the National Endowment for the Arts (NEA) exceed a certain level, that all of the excess funds be used for the arts education program. (Current law requires the use of only half such excess NEA funds for arts education, and allows the NEA to use a greater amount for other purposes before such set-aside for arts education is triggered.) Requires half the funds for the arts education program in any fiscal year to be used in formal systems of elementary and secondary education.

advancement act amends arts humanities act require appropriations national_endowment_for_the_arts exceed certain level excess funds arts education program current law requires use half excess funds arts education allows use greater purposes set aside arts education triggered requires half funds arts education program fiscal year formal systems elementary secondary education


Summary: Artist-Museum Partnership Act - Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no sooner than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined by this Act.

internal revenue code allow taxpayers create literary musical artistic scholarly compositions similar property fair market value determined time contribution tax deduction contributions properties copyrights thereon certain tax exempt organizations properties properly appraised donated sooner months creation limits deduction based donor artistic adjusted gross income defined act


Summary: Authorizes the Secretary of Education to make grants to one or more nonprofit educational organizations established to research, display, interpret, and collect artifacts relating to the history of the Underground Railroad. Requires each grant agreement to require the organization to: (1) establish a facility to house, display, and interpret the artifacts related to the history of the Underground Railroad; (2) demonstrate substantial private support for the facility through the implementation of a public-private partnership between a state or local public entity and a private entity providing certain matching funds; (3) create an endowment to fund shortfalls in the costs of ongoing facility operations; (4) establish a network of satellite centers throughout the United States to help disseminate information regarding the Underground Railroad; and (5) establish the capability to link the facility electronically with other local and regional facilities with interpretive Underground Railroad collections and programs.

authorizes secretary education grants nonprofit educational organizations established research display interpret collect artifacts relating history requires grant agreement require organization establish facility house display interpret artifacts related history demonstrate substantial private support facility implementation public private partnership state local public entity private entity providing certain matching funds create endowment fund shortfalls costs ongoing facility operations establish network satellite centers united_states help disseminate information establish capability link facility electronically local regional facilities interpretive collections programs


Summary: Biofuels Pipeline Act of 2008 - Amends the Internal Revenue Code to modify the definition of qualifying income for publicly traded partnerships to include income and gains from the transportation, storage, or marketing of any fuel which meets certain registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under the Clean Air Act.

biofuels pipeline act amends internal revenue code modify definition qualifying income publicly traded partnerships include income gains transportation storage marketing fuel meets certain registration requirements fuels fuel additives established environmental_protection_agency epa clean air act


Summary: Honoring Female Congressional Pioneers Act of 2009 - Directs the Postal Service to provide for the issuance and sale of a semipostal in order to afford the public a convenient means to contribute towards the acquisition (for public display) of works of art honoring Jeanette Rankin, Mary Teresa Norton, Patsy Mink, Shirley Anita St. Hill Chisholm, and other female pioneers in government service.

honoring female congressional pioneers act directs postal_service provide issuance sale semipostal order afford public convenient means contribute acquisition public display works art honoring female pioneers government service


Summary: Improving the Teaching and Learning of American History and Civics Act of 2009 - Creates a new part E (American History and Civics Education) under title II of the Elementary and Secondary Education Act of 1965 (ESEA), under which are placed the existing Teaching of Traditional American History, Civic Education (containing the We the People and Cooperative Civic Education and Economic Education Exchange programs), and Close Up Fellowship programs. Establishes, under part E of title II of the ESEA, programs requiring the Secretary to award competitive matching grants to IHEs, museums, libraries, research centers, or certain other educational institutions to establish Presidential Academies for Teaching of American History and Civics and Congressional Academies for Students of American History and Civics which offer seminars or institutes for teachers and outstanding students of such subjects, respectively. Creates, under part E, a program authorizing the Secretary to provide grants or contracts to National History Day, Inc. for specified activities promoting and improving the study of history. Repeals the American History and Civics Education Act of 2004, which contained a version of the Presidential Academies, Congressional Academies, and National History Day programs. Reauthorizes part E programs through FY2015. Amends the ESEA to require states to: (1) establish challenging academic content and student achievement standards in U.S. history, beginning in the 2011-2012 school year; and (2) measure the achievement of students against such standards at least one time during grades 3 through 5, grades 6 through 9, and grades 10 through 12, beginning in the 2012-2013 school year. Improving the Teaching and Learning of American History and Civics Act of 2009 - Amends the National Assessment of Educational Progress Authorization Act to direct the Commissioner for Education Statistics to: (1) give priority to conducting national assessments of student achievement in history at least once every four years in grades 4, 8, and 12; and (2) conduct trial state academic assessments of student achievement in U.S. history and civics in grades 8 and 12.

improving teaching learning american history civics act creates new title elementary secondary education act esea placed existing teaching traditional american history containing people cooperative civic education programs close fellowship programs establishes title esea programs requiring secretary award competitive matching grants ihes museums libraries research centers certain educational institutions establish presidential academies teaching american history civics congressional academies students american history civics offer seminars institutes teachers outstanding students subjects respectively creates program authorizing secretary provide grants contracts specified activities promoting improving study history repeals contained version presidential academies congressional academies programs reauthorizes programs fy2015 amends esea require states establish challenging academic content student achievement standards history beginning school year measure achievement students standards time grades grades grades beginning school year improving civics act amends direct commissioner education statistics priority conducting national assessments student achievement history years grades conduct trial state academic assessments student achievement history civics grades


Summary: International Documentary Exchange Act of 2010 - Authorizes the Secretary of State to make grants to U.S. nongovernmental organizations that use independently produced documentary films to promote a better understanding of the United States among individuals in other countries and a better understanding of global perspectives and other countries among individuals in the United States.

authorizes secretary state grants nongovernmental organizations use independently produced documentary films promote better understanding united_states individuals countries better understanding global perspectives countries individuals united_states


Summary: National Jazz Preservation and Education Act of 2011 - Establishes a National Jazz Preservation Program, to be carried out by the Secretary of the Smithsonian Institution through the National Museum of American History and in collaboration with other Smithsonian museums, to preserve knowledge and promote education about jazz. Requires the Secretary to: (1) record audio and video interviews with leading jazz artists; (2) acquire, preserve, and interpret jazz artifacts; (3) continue to recognize Jazz Appreciation Month; and (4) establish collaborative agreements with specified entities for the sharing of such artifacts. Amends the Elementary and Secondary Education Act of 1965 to allow certain funds to be made available under the Act for programs to promote jazz education, which may include: (1) a Jazz Artists in the Schools program; (2) a program for the development of lesson plans and other educational materials about jazz, the distribution of such materials, and teacher training on jazz education; and (3) an Ambassadors of Jazz program.

establishes carried secretary smithsonian_institution collaboration smithsonian museums preserve knowledge promote education requires secretary record audio video interviews leading artists acquire preserve interpret artifacts continue recognize appreciation month establish collaborative agreements specified entities sharing artifacts amends elementary secondary education act allow certain funds available act programs promote education include artists schools program program development plans educational materials distribution materials teacher training education program