Small Business Taxpayer Bill of Rights Act of 2012
Latest action · Apr 17, 2012 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2396-2398)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedApr 17, 2012
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Small Business Taxpayer Bill of Rights Act of 2012 - Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings; (2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages; (3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and (4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court.
Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees.
Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS.
Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy.
Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments.
Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim.
Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief.
Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.
Cosponsors 3
Members who signed on, in the order they did. All signed on Apr 17, 2012.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-NV | Dean Heller | Original | Apr 17, 2012 |
| R-TX | Kay Bailey Hutchison | Original | Apr 17, 2012 |
| R-ME | Olympia J. Snowe | Original | Apr 17, 2012 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Apr 17, 2012 |
Actions 3
Everything that happened, newest first.
- Apr 17, 2012Introduced in Senate
- Apr 17, 2012Sponsor introductory remarks on measure. (CR S2395-2396)
- Apr 17, 2012Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2396-2398)
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S2395Text printed S2396–S2398 | John Cornyn R-TX (text) | Apr 17, 2012 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 4375 | Small Business Taxpayer Bill of Rights Act of 2012 | Identical bill | Apr 17, 2012 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to provide a taxpayer bill of rights for small businesses.
- Short Titles as Introduced
- Small Business Taxpayer Bill of Rights Act of 2012
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative remedies
- Alternative dispute resolution, mediation, arbitration
- Bankruptcy
- Civil actions and liability
- Department of the Treasury
- Federal appellate courts
- Government employee pay, benefits, personnel management
- Government ethics and transparency, public corruption
- Government liability
- Internal Revenue Service (IRS)
- Jurisdiction and venue
- Legal fees and court costs
- Right of privacy
- Small business
- Specialized courts
- Tax administration and collection, taxpayers
- Taxation
- User charges and fees
Text 1
Each version as it was printed, newest first.
- Apr 17, 2012Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
