TAS Act

Taxpayer Assistance and Service Act or the TAS Act

This bill makes various changes to federal tax administration, services, and dispute resolution. The bill also expands the U.S. Tax Court’s authority and establishes standards for certain paid tax return preparers.

The bill expands electronic tax return filing and requires the Internal Revenue Service (IRS) to digitize paper tax returns and correspondence. The bill also requires the IRS to

• establish a dashboard of call wait times,
• expand access to tax returns and other tax information,
• send quarterly tax delinquency reminders, and
• meet certain additional notice requirements.

The bill expands the use of Tax Court small case procedures, expands the Tax Court's subpoena authority, and allows the Tax Court to adjudicate claims for a tax refund.

The bill establishes a framework for who may obtain, use, and retain a tax return preparer identification number, including (1) qualification standards; and (2) authorities and requirements for denial, suspension, revocation, penalties for misconduct, and reinstatement.

Finally, the bill

• extends certain tax deadlines for U.S. nationals unlawfully or wrongfully detained or held hostage abroad,
• increases various penalties for the unauthorized disclosure of tax return information,
• expands the authority of the National Taxpayer Advocate and IRS Office of Appeals,
• makes changes to the IRS Whistleblower Program,
• requires a study and report on requirements applicable to foreign financial accounts,
• establishes within the IRS the role and responsibilities of Business Child Care Liaison, and
• imposes on the IRS certain requirements applicable to taxpayers experiencing economic hardship.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov