H.R. 3340 · 115th Congress
Strengthening Taxpayer Rights Act of 2017
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
DoggettSponsor8 cosponsors · 8 D
6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill modifies requirements for the preparation of tax returns and Internal Revenue Service (IRS) procedures for the collection of taxes.
What it does: CRS summary · Introduced in House · Jul 20, 2017
Strengthening Taxpayer Rights Act of 2017
This bill modifies requirements for the preparation of tax returns and Internal Revenue Service (IRS) procedures for the collection of taxes.
The bill amends the Internal Revenue Code to:
- apply tax preparer penalties for the understatement of a taxpayer's liability and other violations to other submissions to the IRS, in addition to tax returns or refund claims;
- increase tax preparer penalties for gross misconduct and other violations;
- require identifying numbers to be included for all submissions to the IRS by tax return preparers (limited to tax returns or refund claims under current law);
- limit the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent;
- provide for de novo review by the Tax Court of IRS innocent spouse relief determinations;
- specify that the determination of whether or not a debt has been discharged may not be based solely on a nonpayment period; and
- restrict the authority of the IRS to use a levy after the collection period has expired.
The bill amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Strengthening Taxpayer Rights Act of 2017
Latest action (Jul 20, 2017): Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Policy area: Taxation · Origin: House · Introduced: Jul 20, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.