A bill to amend the Internal Revenue Code of 1986 to clarify that a duty of the Commissioner of Internal Revenue is to ensure that Internal Revenue Service employees are familiar with and act in accord with certain taxpayer rights.
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.
Received in the Senate and Read twice and referred to the Committee on Finance.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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