Taxpayer First Act
Latest action. Became public lawWhat a bill becomes when enacted, numbered by Congress and order of enactment: Public Law 119-4 is the 4th law of the 119th Congress.Read the full definition (opens a new tab) No: 116-25.
Taxpayer First Act This bill revises provisions relating to the Internal Revenue Service (IRS), its customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems. TITLE I--PUTTING TAXPAYERS FIRST Subtitle A--Independent Appeals Process (Sec, 1001) This subtitle establishes the Internal Revenue Service Independent Office of Appeals headed by a Chief of Appeals. The purpose of this office is to resolve federal tax controversies without litigation on a basis that is fair and impartial, promote consistent application of federal tax laws, and enhance public confidence in the IRS. Subtitle B--Improved Service
(Sec. 1101) This section requires the Department of the Treasury to submit to Congress a written comprehensive customer service strategy for the IRS, including a plan to update guidance and training materials for IRS customer service employees.
(Sec. 1102) This section exempts low-income taxpayers from the requirement to submit a user fee with an offer-in-compromise.
Subtitle C--Sensible Enforcement
(Sec. 1201) This section revises provisions relating the seizure of property that has been structured to avoid Bank Secrecy Act requirements. It limits the seizure authority to property derived from an illegal source and provides due process safeguards to individuals with an ownership interest in such property.
(Sec. 1202) This section excludes from gross income, for income tax purposes, interest received in an action to recover property seized by the IRS based on a structuring transaction.
(Sec. 1203) This section revises requirements relating to equitable relief from joint liability for unpaid taxes.
(Sec. 1204) This section limits the authority of Treasury to issue third-party summons.
(Sec. 1205) This section restricts referrals of tax debts to private debt collection agencies, excluding taxpayers whose income consists of disability insurance benefits or other low-income taxpayers. The maximum length of installment agreements under tax collection contracts is extended from five to seven years.
(Sec. 1206) This section revises requirements for notice to a taxpayers of contacts with third parties relating to the determination or collection of the taxpayer's tax liability.
The summary continues for 45 more paragraphs. Read it in full on Congress.gov
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Public Law" stage on July 1, 2019. It describes the bill, it is not the legal text.
Where is it in the process, and what happens next?
This bill has been enacted. It is law.
The record's latest action, on July 1, 2019: Became Public Law No: 116-25.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
JOHN LEWIS (D-GA) introduced it on June 6, 2019, and 28 members have since signed on as cosponsors.
They come from both major parties: 20 Democrats, 8 Republicans.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- HousePassed
- SenatePassed
- PresidentSigned into law