Skip to main content
HR 2598 105th Congress House Taxation Commerce Department of the Treasury Electronic funds transfers Federal employees Finance and Financial Sector Government Operations and Politics Government paperwork Government publicity Income tax Interest rates Law Limitation of actions Science, Technology, Communications Small business Social Welfare Social security taxes Tax administration Tax assessment Tax penalties

IRS Customer Service Improvement Act

Introduced: October 1, 1997 Introduced by: Moran, Jerry Republican · Kansas See on congress.gov
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 8, 1997
Sponsor introductory remarks on measure. (CR E2233)
Oct 1, 1997
Referred to the House Committee on Ways and Means.
Oct 1, 1997
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

IRS Customer Service Improvement Act - Requires the Internal Revenue Service (IRS) to develop and implement a plan to ensure that: (1) each phone call to the IRS is answered personally and in a timely manner by an IRS employee; and (2) every written IRS communication sent to a taxpayer is signed by an IRS employee who can be contacted for additional information.

Requires the overpayment and the underpayment rate to be the Federal short-term rate.

Revises provisions concerning mathematical or clerical errors.

Provides for a one-year period of limitation (under the general rule, a three-year period) on certain additional assessments relating to certain returns.

Provides an exception from the electronic fund transfer system when the amount of employment taxes attributable to annual payments made is $50,000 or less.

What's happening now November 8, 1997

Sponsor introductory remarks on measure. (CR E2233)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2598: IRS Customer Service Improvement Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2598/
MLA
"H.R. 2598: IRS Customer Service Improvement Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2598/.
Bluebook (legal)
H.R. 2598, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2598/.
Markdown link
[H.R. 2598: IRS Customer Service Improvement Act](https://openamerica.io/bill/105-HR-2598/)
Report a problem