S. 3246 — Taxpayer First Act of 2018

Summary

Taxpayer First Act of 2018

This bill modifies several administrative procedures and policies of the Internal Revenue Service (IRS).

The bill includes provisions regarding

programs that assist taxpayers in filing returns;
relief from joint and several liability for a joint tax return;
whistle-blower protections;
the retention of electronic records;
rehiring, removing, or transferring IRS employees;
limitations on the access of non-IRS employees to tax returns and return information;
the filing requirements for tax-exempt organizations;
IRS audit criteria;
protections against identity theft and tax refund fraud;
penalties for the improper disclosure or use of information by preparers of tax returns;
transferring appropriations between IRS accounts to combat tax fraud;
streamlined critical pay authority for certain IRS information technology positions;
an Internet platform for Form 1099 filings; and
the electronic filing of tax returns.

Full Text

Related Legislation

H.R. 7227Taxpayer First Act of 2018
2018-12-20Received in the Senate.
Related
H.R. 88Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
2018-12-21Message on House action received in Senate and at desk: House amendment to Senate amendment.
Related
H.R. 2901Volunteer Income Tax Assistance Permanence Act of 2017
2018-04-18Pursuant to the provisions of H. Res. 831, H.R. 2901 is laid on the table.
Related
H.R. 5361To require that the Secretary of the Treasury establish a program for the issuance of identity protection personal identification numbers.
2018-03-21Referred to the House Committee on Ways and Means.
Related
H.R. 5377Creating An Online Platform For Instant 1099 Submissions Act
2018-03-21Referred to the House Committee on Ways and Means.
Related
H.R. 5437To require the Secretary of the Treasury to establish a program for the issuance of identity protection personal identification numbers.
2018-04-18Pursuant to the provisions of H. Res. 831, H.R. 5437 is laid on the table.
Related
H.R. 5439To provide for a single point of contact at the Internal Revenue Service for the taxpayers who are victims of tax-related identity theft.
2018-04-18Pursuant to the provisions of H. Res. 831, H.R. 5439 is laid on the table.
Related
H.R. 5440To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.
2018-04-18Pursuant to the provisions of H. Res. 831, H.R. 5440 is laid on the table.
Related
H.R. 5443To amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection.
2018-04-18Pursuant to the provisions of H. Res. 831, H.R. 5443 is laid on the table.
Related
S. 762IRS Whistleblower Improvements Act of 2017
2017-03-29Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2101)
Related
S. 3199IRS Accountability Act of 2018
2018-07-12Read twice and referred to the Committee on Finance.
Related

Legislative Actions

2018-07-19
Introduced in Senate
2018-07-19
Read twice and referred to the Committee on Finance.

Taxpayer First Act of 2018

Sponsors

Subjects

Summary

Full Text

Related Legislation

Legislative Actions

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