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BILL SPONSOR
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Debra Fischer
Republican - NE
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TRACK BILL
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Bill Progress
BILL INTRODUCED 2/26/2014
SENATE PASSED
HOUSE PASSED
PRESIDENT TO PRESIDENT
PRESIDENT SIGNS
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S.2044 : A bill to improve transparency and efficiency with respect to audits and communications between taxpayers and the Internal Revenue Service.
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Taxpayer Accountability Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.