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Internal Revenue Service Improvement Act of 1997

Introduced: September 8, 1997 See on congress.gov
 Everywhere this bill has been 9 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 26, 1997
Subcommittee Hearings Held.
Sep 16, 1997
Subcommittee Hearings Held.
Sep 9, 1997
Referred to the Subcommittee on Civil Service.
Sep 9, 1997
Referred to the Subcommittee on Oversight.
Sep 8, 1997
Referred to House Government Reform
Sep 8, 1997
Referred to the Committee on Ways and Means, and in addition to the Committee on Government Reform and Oversight, 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.
Sep 8, 1997
Referred to House Ways and Means
Sep 8, 1997
Sponsor introductory remarks on measure. (CR H6999-7000)
Sep 8, 1997
Introduced in House
 Plain-English summary Congressional Research Service

TABLE OF CONTENTS:

Title I: Improvements in IRS Management and Oversight

Title II: Improving the Efficiency of Tax Administration

Title III: Providing Flexibility for IRS Management

Internal Revenue Service Improvement Act of 1997 - Title I: Improvements in IRS Management and Oversight - Amends the Internal Revenue Code to set a term of five years for the Commissioner of Internal Revenue.

(Sec. 102) Establishes within the Department of the Treasury an Internal Revenue Service Management Board (with an Executive Committee) consisting of career and non-career employees. Directs such Board to support directly the Secretary of the Treasury in the oversight of the management and operation of the IRS.

Directs the Secretary to establish the Internal Revenue Service Advisory Board, which shall be composed of individuals from the private sector, to advise the Secretary on the management and operation of the IRS.

Sets forth reporting requirements.

(Sec. 103) Establishes an Office for Customer Service, which shall be under the direction of an Assistant Commissioner of Internal Revenue, to be responsible for all taxpayer assistance and education.

(Sec. 104) Establishes an Office of the Taxpayer Advocate which shall, among other things, assist taxpayers in resolving problems with the IRS. Sets forth reporting requirements.

Title II: Improving the Efficiency of Tax Administration - Authorizes the Secretary to promote and encourage the use of electronic tax administration programs.

(Sec. 202) Authorizes the Secretary to enter into tax administration agreements with State tax authorities.

Title III: Providing Flexibility for IRS Management - Amends Federal law concerning Government organization and employees to add a new chapter entitled Personnel Flexibilities Relating to the Internal Revenue Service. Sets forth provisions under such chapter concerning: (1) pay authority; (2) recruitment, retention, and relocation incentives; (3) performance awards; (4) career reserved positions; (5) demonstration project authority; (6) the establishment of an IRS performance management system; (7) the establishment of one or more broad-banned pay and classification systems covering all or any portion of the IRS workforce; and (8) general workforce staffing.

(Sec. 302) Authorizes appropriations.

(Sec. 303) Expresses the sense of the Congress that: (1) IRS century date computer issues should be fully funded so as to resolve such issues; (2) IRS enforcement, tax processing, taxpayer assistance and management should be funded at no less than current levels for the next three years; and (3) multi-year budgets should be adopted for IRS technology and capital investment programs so as to ensure stability in the implementation of those programs.

What's happening now September 26, 1997

Subcommittee Hearings Held.

 Committees of jurisdiction 4