TAS Act

The IRS would have to digitize paper returns and correspondence, publish information about phone wait times and processing delays, and give taxpayers more specific online updates about returns and refunds. The bill would also expand online accounts so taxpayers and authorized representatives can view and respond to IRS documents.

The IRS would have to waive installment-agreement fees for taxpayers whose adjusted gross income is no more than 250 percent of the applicable poverty level, and tell taxpayers likely facing economic hardship about other collection options. It would also send delinquency notices quarterly in most cases and return amounts collected beyond the scheduled payments on an accepted offer-in-compromise, subject to exceptions.

Tax Court judges could subpoena documents and other items for discovery before a hearing, and special trial judges could hear additional cases with the parties’ consent and punish contempt within specified limits. Other sections address review of innocent-spouse relief, court refunds, refund suits, filing deadlines and disputes over certain tax credits.

People outside the United States would have 120 days, rather than 60, to request abatement of certain math errors. The bill also calls for studies of tax-compliance burdens abroad and creates advance notice and review procedures for specified foreign-information-return penalties.

The bill would change hiring and personnel authorities for the Office of the Taxpayer Advocate and the Office of Appeals, and address the Taxpayer Advocate’s access to IRS information, legal advice and meetings. It also changes the stated purposes and duties of the Independent Office of Appeals and taxpayers’ appeal rights.

The bill includes changes concerning penalties and identification numbers for tax return preparers, whistleblower awards and privacy, tax relief for hostages and people wrongfully detained abroad, and tax rules affecting small businesses. Other sections address tax reporting, disclosure penalties and related topics.