Preserving Taxpayers' Rights Act
Latest action · Jul 13, 2017 Referred to the House Committee on Ways and Means.
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.
- IntroducedJul 13, 2017
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Preserving Taxpayers' Rights Act
This bill amends the Internal Revenue Code to establish new procedures and requirements for administrative appeals of Internal Revenue Service (IRS) deficiency determinations.
If the IRS determines that there is a deficiency with respect to a tax imposed, it may send a notice of deficiency to a taxpayer after:
- the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and provides an opportunity for administrative review in the IRS Office of Appeals; and
- either: (1) the time provided in the letter for requesting administrative review in the office has expired and the taxpayer has not made such a request, or (2) the office has officially concluded the administrative review process with respect to the deficiency.
The bill includes exceptions to these requirements for frivolous tax positions and issues in cases designated for litigation.
The IRS must permit a taxpayer to appeal a deficiency prior to issuing a deficiency notice if 60 or fewer days remain on the statute of limitations and the taxpayer agrees to extend the period for 12 months.
The bill modifies appeals dispute resolution procedures. It also restricts the authority of the IRS to: (1) designate cases for litigation without permitting an appeal, or (2) offer settlement agreements that preclude an appeal.
The bill modifies the authority of the IRS to issue a summons and limits the access that people outside of the IRS have to returns and return information acquired by a summons.
Cosponsors 10
Members who signed on, in the order they did. Signatures ran from Jul 13, 2017 to Mar 21, 2018, with 5 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-FL | Carlos Curbelo | Original | Jul 13, 2017 |
| R-NC | George Holding | Original | Jul 13, 2017 |
| D-CA | Judy Chu | Original | Jul 13, 2017 |
| D-CA | Mike Thompson | Original | Jul 13, 2017 |
| D-AL | Terri A. Sewell | Original | Jul 13, 2017 |
| D-NY | Brian Higgins | Jul 17, 2017 | |
| R-KS | Lynn Jenkins | Jul 17, 2017 | |
| R-WA | David G. Reichert | Oct 3, 2017 | |
| D-WI | Ron Kind | Oct 31, 2017 | |
| R-MI | Mike Bishop | Mar 21, 2018 |
Actions 2
Everything that happened, newest first.
- Jul 13, 2017Introduced in House
- Jul 13, 2017Referred to the House Committee on Ways and Means.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jul 13, 2017Introduced in House
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.