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SENATE · 119TH CONGRESS
AdoptedUNANIMOUS CONSENTREPLACES THE TEXT

Expand IRS taxpayer services and change tax procedures

S.Amdt. 6847 to H.R. 5349, TAS Act. Offered by Sen. Mike Crapo (R-ID).

—NO RECORDED VOTEUnanimous consentNO ONE OBJECTED
  1. FILEDSEP 30, 2026
  2. CALLED UPSEP 30, 2026
  3. DECIDEDSEP 30, 2026
YOUR TAKEDo you agree with the outcome?
WHAT IT WOULD CHANGE

In plain English

WHAT IT DOES

Replaces the bill’s text with the TAS Act, requiring electronic processing of e-filed returns, digitization of paper returns and correspondence, public IRS wait-time information, and expanded online accounts. It also changes rules for tax debts, court review, return preparers and other tax matters.

NOW THAT IT WAS ADOPTED

Taxpayers would have more digital ways to track and manage IRS matters, while tax rules and review procedures would change for groups including people abroad, return preparers, whistleblowers and small businesses.

WORTH KNOWING
  • Adopted, not yet law. This amendment was agreed to and is now part of the bill's text — but the bill itself has not become law. Real-world effect depends on whether the parent bill ultimately passes.
  • Effect depends on parent bill. Even if this amendment is adopted, it only takes real-world effect if the parent bill ultimately becomes law. Most bills don't.
  • Substitute — replaces text. A substitute amendment replaces the parent bill's entire text (or a major section) with new language. If adopted, the bill becomes the substitute — original text is gone.

SUMMARY WRITTEN FROM THE AMENDMENT TEXT AND ITS STATED PURPOSE · REPORT AN ERROR

THE TEXT, AS A REDLINESTRUCKINSERTED
STRUCKINSERTED
Strikeall after the enacting clauseand insert the following:SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the “Taxpayer Assistance and Service Act” or the “TAS Act”. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) References to Secretary.--For purposes of this Act, the term “Secretary” means the Secretary of the Treasury or the Secretary's delegate. (d) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; etc. TITLE I--TAX ADMINISTRATION AND CUSTOMER SERVICE Sec. 101. Digitization of tax returns and correspondence. Sec. 102. Establishment of dashboard to inform taxpayers of backlogs and wait times. Sec. 103. Expansion of electronic access to information about returns and refunds. Sec. 104. Expansion of callback technology. Sec. 105. Expansion of online accounts. Sec. 106. Automation of refund offset bypass. Sec. 107. Installment agreement fees eliminated for certain individuals. Sec. 108. Individuals facing economic hardships informed of collection alternatives. Sec. 109. Quarterly notices to certain taxpayers with delinquencies. Sec. 110. Low-income taxpayer clinic funding unlocked. Sec. 111. Chief Counsel reviews of offers-in-compromise streamlined. Sec. 112. Modification of procedural requirements for penalties and disallowance periods. Sec. 113. Return of amounts collected by IRS in excess of accepted offer-in-compromise amount. Sec. 114. Extension of period for return of amounts subject to wrongful levy. Sec. 115. Reports to Congress. TITLE II--AMERICAN CITIZENS ABROAD Sec. 201. Report on combined tax and foreign bank and financial account reporting. Sec. 202. Study and reports on simplification. Sec. 203. Extension of time for persons outside of the United States to request abatement of math error. Sec. 204. Clarification of assessment authority; pre-assessment appeals of foreign information return penalties. Sec. 205. Repeal of due date requirements for certain information returns relating to foreign gifts and trusts. TITLE III--JUDICIAL REVIEW Sec. 301. Authorization of subpoenas before hearings to facilitate settlements. Sec. 302. Clarification of Tax Court authority to order relief from a judgment or order. Sec. 303. Authorization of special trial judges to hear additional cases and address contempt. Sec. 304. Disqualification of judges and special trial judges. Sec. 305. Notice and review with respect to multi-year bans on claiming credits. Sec. 306. Authorization of de novo review of innocent spouse relief by the Tax Court and other courts. Sec. 307. Clarification of certain court filing deadlines. Sec. 308. Clarification of Tax Court jurisdiction to determine tax liability in collection due process appeals. Sec. 309. Authorization of the Tax Court to issue refunds in collection due process cases. Sec. 310. Authorization of the Tax Court to hear suits for refunds or credits. Sec. 311. Authorization to allow claims for refund in certain cases where full tax not paid. Sec. 312. Adjustment of threshold for small disputes. TITLE IV--OFFICE OF THE TAXPAYER ADVOCATE Sec. 401. NTA authorization to direct hire attorneys. Sec. 402. NTA authorization to make personnel decisions. Sec. 403. Access to Internal Revenue Service information, legal advice, and meetings. Sec. 404. Repeal of limitation period suspension for taxpayers seeking assistance from TAS. Sec. 405. Operations to assist taxpayers experiencing hardships during lapse in appropriations. TITLE V--TAX RETURN PREPARERS Sec. 501. Penalties for tax return preparers who improperly alter returns. Sec. 502. Ensuring the use of valid preparer identification numbers and electronic filing identification numbers. Sec. 503. Penalties for improper tax preparation or misappropriation of refunds. Sec. 504. Authority to deny, revoke, or suspend preparer tax identification numbers. TITLE VI--APPEALS Sec. 601. Authorization for Office of Appeals to hire attorneys. Sec. 602. Authorization for Office of Appeals to direct hire certain individuals. Sec. 603. Responses to claims for refund required; appeal of claims for refund authorized. Sec. 604. Appeals of returned offers. Sec. 605. Purposes and duties of Independent Office of Appeals; right of appeal clarified. TITLE VII--WHISTLEBLOWERS Sec. 701. Standard and scope of review of whistleblower award determinations. Sec. 702. Exemption from sequestration. Sec. 703. Whistleblower privacy protections. Sec. 704. Modification of IRS whistleblower report. Sec. 705. Interest on whistleblower awards. Sec. 706. Correction regarding deductions for attorney's fees. TITLE VIII--HOSTAGES Sec. 801. Postponement of tax deadlines for hostages and individuals wrongfully detained abroad. Sec. 802. Refund and abatement of penalties and fines paid by eligible individuals. TITLE IX--SMALL BUSINESSES Sec. 901. Implementation of voluntary withholding agreements for payments to independent contractors. Sec. 902. Extension of mailbox rule to electronic submissions and payments. Sec. 903. Specificity of third-party contact notices. Sec. 904. Modification of estimated tax rules for farmers and fishermen. Sec. 905. Business child care liaison. TITLE X--MISCELLANEOUS Sec. 1001. Authority for redisclosure of certain tax information related to education loans to the Congressional Budget Office. Sec. 1002. Authorization to require large partnerships to file on magnetic media. Sec. 1003. Limitation period not extended for victims of preparer fraud. Sec. 1004. Technical amendment related to the Disaster Related Extension of Deadlines Act. Sec. 1005. Time for filing certain information returns. Sec. 1006. Modifications to penalties for unauthorized disclosures of taxpayer information. TITLE I--TAX ADMINISTRATION AND CUSTOMER SERVICE SEC. 101. DIGITIZATION OF TAX RETURNS AND CORRESPONDENCE. (a) Returns Accepted Electronically.--Any Federal tax return which any person is required to file with the Secretary, as well as any amendments to such return-- (1) may be filed by such person electronically, and (2) if such return or amendment is filed electronically, shall be processed electronically by the Secretary. (b) Digitization of Returns and Correspondence.--The Internal Revenue Service shall use optical character recognition technology (or any functionally similar technology) to transcribe-- (1) any return which is received by the Internal Revenue Service only in a paper form, or (2) any correspondence which is received by the Internal Revenue Service only in a paper form. (c) Exceptions.-- (1) In general.--Subsection (b) shall not apply to any technology to the extent that the Secretary determines such technology is slower or less reliable than-- (A) the process of manually transcribing returns or correspondence received in a paper form, or (B) any other process that the Internal Revenue Service is using or would otherwise use. (2) Report to congress.--Any exception to the application of a technology described in subsection (b) pursuant to paragraph (1) shall not take effect unless the Secretary provides a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding the determination made by the Secretary under such paragraph within 30 days of such determination. (d) Effective Date.--This section shall apply to-- (1) any individual income tax return (as defined in section 6011(e)(3)(C) of the Internal Revenue Code of 1986) received on or after January 1 of the first calendar year beginning more than 180 days after the date of enactment of this Act, (2) any estate tax return (as described in section 6018 of such Code) or gift tax return (as described in section 6019 of such Code) received on or after January 1 of the first calendar year beginning more than 24 months after the date of enactment of this Act, and (3) any other return or correspondence received on or after January 1 of the first calendar year beginning more than 18 months after the date of enactment of this Act. SEC. 102. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND WAIT TIMES. (a) In General.--The Secretary shall require the Internal Revenue Service to provide in real time on its public website, to the extent practical, the following: (1) Separately with respect to each applicable phone number extension-- (A) the number of callers connected to speak directly with a representative of the Internal Revenue Service, (B) the number of callers connected to speak with an automated system, (C) the number of callers who are waiting to be connected to speak directly with a representative of the Internal Revenue Service or an automated system, (D) the longest amount of time that any caller has been waiting to be connected to speak directly with a representative of the Internal Revenue Service, and (E) whether callback service is currently available, and if not, when such service is scheduled to be available. (2) An application or tool embedded on the website which-- (A) displays all of the information described in paragraph (1), and (B) estimates the approximate wait time to speak directly with a representative of the Internal Revenue Service. (3) An application programming interface which allows any person to access the information described in subsection (a)(1) using automation and to create an application or tool embedded on a website to display such information. (4) For each applicable phone number extension, a summary of the information described in paragraph (1) with respect to the prior month, including-- (A) the average and median length of calls, (B) the average and median amount of time that callers were speaking directly with a representative of the Internal Revenue Service, (C) the number and percent of calls that were directed to an automated system, (D) the number and percent of calls that were disconnected or terminated by the Internal Revenue Service, (E) the number of callers who were transferred to another applicable phone number extension after the call was initially answered by a representative of the Internal Revenue Service, (F) the average and median amount of time that callers described in subparagraph (E) were on hold following the transfer, and (G) the number and percent of callers who indicated that they received the answers or service for which they were contacting the Internal Revenue Service. (b) Detection of Automated Calls.--The Secretary shall require the Internal Revenue Service to use technology to detect and screen out automated calls. (c) Information Regarding Delays.--For any week in which there was a significant delay with respect to any applicable item (referred to in this subsection as an “applicable week”), the Secretary shall require the Internal Revenue Service to provide on its public website, during the week subsequent to the applicable week, information with respect to each such applicable item regarding the earliest date on which any such applicable items that were processed during the applicable week were received by the Internal Revenue Service. (d) Definitions.-- For purposes of this section-- (1) Applicable item.--The term “applicable item” means each category of tax return, claim, statement, or other document filed with the Internal Revenue Service. (2) Applicable phone number extension.--The term “applicable phone number extension” means any extension or application which may be reached by calling a phone number which is listed by the Internal Revenue Service on any website, publication, form, or instruction which is available to the public and-- (A) operated by the Internal Revenue Service accounts management function, (B) operated by the Internal Revenue Service automated collection function,… (text continues; see the full text)
Full text on Congress.gov ↗
WHERE IT SITS IN THE BILL

One of 2 Senate amendments filed to H.R. 5349

AMENDMENT TREE
  1. H.R. 5349 · BILLTAS Act
  2. S.Amdt. 6847 · SUBSTITUTEExpand IRS taxpayer services and change tax procedures

An amendment can amend the bill or another amendment. A substitute replaces the whole bill text; amendments to it are “first degree”, and amendments to those are “second degree”.

AMENDMENTS TO H.R. 5349FILED2ROLL CALL0ADOPTED2All amendments to H.R. 5349 →
THE BILL · H.R. 5349

Passed both chambers; not yet sent to the President. Latest action Sep 30, 2026.

THE VOTE

Why there’s no roll call

Adopted by unanimous consent

A senator asked to adopt it and no one objected. That’s a common way to settle uncontroversial amendments, but it leaves no member-by-member record.

FROM THE RECORD “Amendment SA 6847 agreed to in Senate by Unanimous Consent.”

YOUR TAKEDo you agree with the outcome?
WHO’S BEHIND IT

Sponsor and cosponsors

SPONSORSen. Mike CrapoREPUBLICAN · ID
14
FILED THIS CONGRESSFILED
0
GOT A ROLL CALLGOT A VOTE
4
ADOPTEDADOPTED

Senate median this Congress: 39 filed, 1 adopted.

COSPONSORS1All Democrats
WHERE IT SITS IN THE BILL

One of 2 Senate amendments filed to H.R. 5349

AMENDMENT TREE
  1. H.R. 5349 · BILLTAS Act
  2. S.Amdt. 6847 · SUBSTITUTEExpand IRS taxpayer services and change tax procedures
How to read the tree

An amendment can amend the bill or another amendment. A substitute replaces the whole bill text; amendments to it are “first degree”, and amendments to those are “second degree”.

AMENDMENTS TO H.R. 5349FILED2ROLL CALL0ADOPTED2
THE BILL · H.R. 5349STAGE 4 OF 5 · BOTH AGREED

Passed both chambers; not yet sent to the President. Latest action Sep 30, 2026.

OTHER AMENDMENTS TO H.R. 5349

All 2 amendments to H.R. 5349← All amendments

SOURCE: CONGRESS.GOV AMENDMENT ACTIONS AND TEXT; SENATE.GOV ROLL CALLS · S.Amdt. 6847 on Congress.gov ↗

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