Taxpayer Transparency and Notice Act

This bill would change federal tax law so the Internal Revenue Service must send notices to taxpayers with unpaid tax debts at least every three months, instead of at least once a year. Each notice would include an estimate of the penalties and interest that may build up if the debt is not fully paid within the time the IRS has left to collect it. The notice would also list programs and services that can help the taxpayer. The quarterly notices would not be required while a taxpayer has an installment payment agreement or an accepted offer-in-compromise, or if the IRS has decided the tax cannot be collected. The changes would take effect 24 months after the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Ben Ray Luján Democrat sponsor
• 1 cosponsors