Pub. L. 116-25
Pub. L. 116-25 - Taxpayer First Act
- Pub. L. 116-25 - Taxpayer First Act
- 116th Congress
- SECTION 1. SHORT TITLE; ETC.
- SEC. 1001. ESTABLISHMENT OF INTERNAL REVENUE SERVICE INDEPENDENT OFFICE OF APPEALS.
- SEC. 1101. COMPREHENSIVE CUSTOMER SERVICE STRATEGY.
- SEC. 1102. LOW-INCOME EXCEPTION FOR PAYMENTS OTHERWISE REQUIRED IN CONNECTION WITH A SUBMISSION OF AN OFFER-IN-COMPROMISE.
- SEC. 1201. INTERNAL REVENUE SERVICE SEIZURE REQUIREMENTS WITH RESPECT TO STRUCTURING TRANSACTIONS.
- SEC. 1202. EXCLUSION OF INTEREST RECEIVED IN ACTION TO RECOVER PROPERTY SEIZED BY THE INTERNAL REVENUE SERVICE BASED ON STRUCTURING TRANSACTION.
- SEC. 1203. CLARIFICATION OF EQUITABLE RELIEF FROM JOINT LIABILITY.
- SEC. 1204. MODIFICATION OF PROCEDURES FOR ISSUANCE OF THIRD-PARTY SUMMONS.
- SEC. 1205. PRIVATE DEBT COLLECTION AND SPECIAL COMPLIANCE PERSONNEL PROGRAM.
- SEC. 1206. REFORM OF NOTICE OF CONTACT OF THIRD PARTIES.
- SEC. 1207. MODIFICATION OF AUTHORITY TO ISSUE DESIGNATED SUMMONS.
- SEC. 1208. LIMITATION ON ACCESS OF NON-INTERNAL REVENUE SERVICE EMPLOYEES TO RETURNS AND RETURN INFORMATION.
- SEC. 1301. OFFICE OF THE NATIONAL TAXPAYER ADVOCATE.
- SEC. 1302. MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE.
- SEC. 1401. RETURN PREPARATION PROGRAMS FOR APPLICABLE TAXPAYERS.
- SEC. 1402. PROVISION OF INFORMATION REGARDING LOW-INCOME TAXPAYER CLINICS.
- SEC. 1403. NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS.
- SEC. 1404. RULES FOR SEIZURE AND SALE OF PERISHABLE GOODS RESTRICTED TO ONLY PERISHABLE GOODS.
- SEC. 1405. WHISTLEBLOWER REFORMS.
- SEC. 1406. CUSTOMER SERVICE INFORMATION.
- SEC. 1407. MISDIRECTED TAX REFUND DEPOSITS.
- SEC. 2001. PUBLIC-PRIVATE PARTNERSHIP TO ADDRESS IDENTITY THEFT REFUND FRAUD.
- SEC. 2002. RECOMMENDATIONS OF ELECTRONIC TAX ADMINISTRATION ADVISORY COMMITTEE REGARDING IDENTITY THEFT REFUND FRAUD.
- SEC. 2003. INFORMATION SHARING AND ANALYSIS CENTER.
- SEC. 2004. COMPLIANCE BY CONTRACTORS WITH CONFIDENTIALITY SAFEGUARDS.
- SEC. 2005. IDENTITY PROTECTION PERSONAL IDENTIFICATION NUMBERS.
- SEC. 2006. SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT VICTIMS.
- SEC. 2007. NOTIFICATION OF SUSPECTED IDENTITY THEFT.
- SEC. 2008. GUIDELINES FOR STOLEN IDENTITY REFUND FRAUD CASES.
- SEC. 2009. INCREASED PENALTY FOR IMPROPER DISCLOSURE OR USE OF INFORMATION BY PREPARERS OF RETURNS.
- SEC. 2101. MANAGEMENT OF INTERNAL REVENUE SERVICE INFORMATION TECHNOLOGY.
- SEC. 2102. INTERNET PLATFORM FOR FORM 1099 FILINGS.
- SEC. 2103. STREAMLINED CRITICAL PAY AUTHORITY FOR INFORMATION TECHNOLOGY POSITIONS.
- SEC. 2201. DISCLOSURE OF TAXPAYER INFORMATION FOR THIRD-PARTY INCOME VERIFICATION.
- SEC. 2202. LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF TAX RETURN INFORMATION.
- SEC. 2301. ELECTRONIC FILING OF RETURNS.
- SEC. 2302. UNIFORM STANDARDS FOR THE USE OF ELECTRONIC SIGNATURES FOR DISCLOSURE AUTHORIZATIONS TO, AND OTHER AUTHORIZATIONS OF, PRACTITIONERS.
- SEC. 2303. PAYMENT OF TAXES BY DEBIT AND CREDIT CARDS.
- SEC. 2304. AUTHENTICATION OF USERS OF ELECTRONIC SERVICES ACCOUNTS.
- SEC. 2401. REPEAL OF PROVISION REGARDING CERTAIN TAX COMPLIANCE PROCEDURES AND REPORTS.
- SEC. 2402. COMPREHENSIVE TRAINING STRATEGY.
- SEC. 3001. PROHIBITION ON REHIRING ANY EMPLOYEE OF THE INTERNAL REVENUE SERVICE WHO WAS INVOLUNTARILY SEPARATED FROM SERVICE FOR MISCONDUCT.
- SEC. 3002. NOTIFICATION OF UNAUTHORIZED INSPECTION OR DISCLOSURE OF RETURNS AND RETURN INFORMATION.
- SEC. 3101. MANDATORY E-FILING BY EXEMPT ORGANIZATIONS.
- SEC. 3102. NOTICE REQUIRED BEFORE REVOCATION OF TAX-EXEMPT STATUS FOR FAILURE TO FILE RETURN.
- SEC. 3201. INCREASE IN PENALTY FOR FAILURE TO FILE.
- SEC. 4001. DETERMINATION OF BUDGETARY EFFECTS.
- Legislative History
- LEGISLATIVE HISTORY—H.R. 3151:
- CONGRESSIONAL RECORD, Vol. 165 (2019):
- DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2019):
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