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HR 2598 105th Congress House

IRS Customer Service Improvement Act

Official title: To amend the Internal Revenue Code of 1986 to provide for improved taxpayer access to the Internal Revenue Service, increased equity for taxpayers, and for other purposes.

Introduced: June 4, 1998 Introduced by: Moran, Jerry Republican · Kansas See on congress.gov
Taxation CommerceDepartment of the TreasuryElectronic funds transfersFederal employees
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Finance and Financial SectorGovernment Operations and PoliticsGovernment paperworkGovernment publicityIncome taxInterest ratesLawLimitation of actionsScience, Technology, CommunicationsSmall businessSocial WelfareSocial security taxesTax administrationTax assessmentTax penalties
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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
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 Latest action November 8, 1997

Sponsor introductory remarks on measure. (CR E2233)

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 3
R
Lucas, Frank D.
Oklahoma · Jun 4, 1998
 R
Aderholt, Robert B.
Alabama · Mar 26, 1998
 R
Sessions, Pete
Texas · Mar 26, 1998
FROST, MARTIN
· Oct 9, 1997
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/)
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