IRS Customer Service Improvement Act

IRS Customer Service Improvement Act - Requires the Internal Revenue Service (IRS) to develop and implement a plan to ensure that: (1) each phone call to the IRS is answered personally and in a timely manner by an IRS employee; and (2) every written IRS communication sent to a taxpayer is signed by an IRS employee who can be contacted for additional information.

Requires the overpayment and the underpayment rate to be the Federal short-term rate.

Revises provisions concerning mathematical or clerical errors.

Provides for a one-year period of limitation (under the general rule, a three-year period) on certain additional assessments relating to certain returns.

Provides an exception from the electronic fund transfer system when the amount of employment taxes attributable to annual payments made is $50,000 or less.