TAS Act

This bill changes how the Internal Revenue Service (IRS) serves taxpayers and handles disputes. It would require the IRS to accept and process all returns electronically, scan paper returns and letters with text-recognition technology, post real-time phone wait data online, and offer online accounts where taxpayers can view and answer IRS notices. It would drop installment agreement fees for some lower-income taxpayers, send quarterly notices to people with overdue tax debts, and change rules for offers-in-compromise, penalties, and wrongful levies. It also changes tax rules for U.S. citizens living abroad and expands the powers of the U.S. Tax Court, including review of multi-year bans on claiming certain tax credits.

Full text and official record on Congress.gov

Sponsors

• Mike Crapo Republican sponsor
• 1 cosponsors