S. 951 · 114th Congress
Taxpayer Bill of Rights Act of 2015
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
AyotteSponsorNo cosponsors.
This bill amends the Internal Revenue Code to direct the Commissioner of the Internal Revenue Service (IRS) to ensure that all IRS employees are familiar with and act in accordance with taxpayer rights, including: (1) the right to be informed, including through reasonable access to tax forms and instructions and to written guidance that is accessible,…
What it does: CRS summary · Introduced in Senate · Apr 15, 2015
Taxpayer Bill of Rights Act of 2015
This bill amends the Internal Revenue Code to direct the Commissioner of the Internal Revenue Service (IRS) to ensure that all IRS employees are familiar with and act in accordance with taxpayer rights, including: (1) the right to be informed, including through reasonable access to tax forms and instructions and to written guidance that is accessible, consistent, written in plain language and easy to understand; (2) the right to be treated fairly, professionally, and courteously by IRS employees; (3) the right to pay no more than the correct amount of tax; (4) the right to challenge the position of the IRS and to be heard; (5) the right to appeal a decision of the IRS in an independent forum; (6) the right to finality, privacy, and confidentiality; (7) the right to retain representation; and (8) the right to a fair and just tax system that does not target individuals or organizations based upon their beliefs.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Taxpayer Bill of Rights Act of 2015
Latest action (Apr 15, 2015): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Apr 15, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.