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HR 4163 106th Congress House Taxation Administrative fees Administrative procedure Administrative remedies Churches Civil Rights and Liberties, Minority Issues Civil actions and liability Civil procedure Collection of accounts Computer networks Computers and government Congress Congressional reporting requirements Damages Department of the Treasury District courts Divorcees Economics and Public Finance Electronic funds transfers Electronic mail systems

Taxpayer Bill of Rights 2000

Introduced: April 4, 2000 See on congress.gov
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 Everywhere this bill has been 15 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 12, 2000
Received in the Senate and Read twice and referred to the Committee on Finance.
Apr 11, 2000
Motion to reconsider laid on the table Agreed to without objection.
Apr 11, 2000
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 424 - 0 (Roll no. 116). (text: CR H2057-2062)
Apr 11, 2000
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 424 - 0 (Roll no. 116).(text: CR H2057-2062)
Apr 11, 2000
Considered as unfinished business. (consideration: CR H2079)
Apr 11, 2000
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Apr 11, 2000
DEBATE - The House proceeded with forty minutes of debate on H.R. 4163.
Apr 11, 2000
Considered under suspension of the rules. (consideration: CR H2057-2069)
Apr 11, 2000
Mr. Archer moved to suspend the rules and pass the bill, as amended.
Apr 10, 2000
Placed on the Union Calendar, Calendar No. 311.
Apr 10, 2000
Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-566.
Apr 5, 2000
Ordered to be Reported (Amended) by Voice Vote.
Apr 5, 2000
Committee Consideration and Mark-up Session Held.
Apr 4, 2000
Referred to the House Committee on Ways and Means.
Apr 4, 2000
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Apr 11, 2000 House · vote #116 On Motion to Suspend the Rules and Pass, as Amended Passed 424–0 See who voted →
 Plain-English summary Congressional Research Service
Taxpayer Bill of Rights 2000 - Title I: Penalties and Interest - Amends the Internal Revenue Code (IRC) to move the failure to pay tax estimated tax penalty provisions from chapter 68 (Additions to the Tax, Additional Amounts, and Assessable Penalties) to chapter 67 (Determination of Interest Rate; Compounding of Interest) of the IRC while converting such current tax penalty provisions into interest provisions. Exempts from the interest penalty an underpayment of less than $2,000.

(Sec. 102) Excludes from gross income interest paid on any tax overpayment.

(Sec. 103) Repeals the failure-to-pay penalty. Imposes a five percent service charge for late-paying taxpayers not entering into an installment agreement.

(Sec. 104) Permits the abatement of interest if a gross injustice would otherwise result.

(Sec. 105) Permits making cash bond deposits to offset potential tax underpayments.

Title II: Confidentiality and Disclosure - Makes the IRC the exclusive law governing the disclosure of returns and return information. Requires the Secretary of the Treasury to prescribe related regulations. Sets forth related rules.

(Sec. 202) Revises provisions concerning the definition of "Chief Counsel advice."

(Sec. 203) Eliminates the requirement that a former spouse must make a written request to obtain collection information from a joint return.

(Sec. 204) Prohibits examining the return of the representative of a taxpayer solely on the basis of the representative relationship.

(Sec. 205) Limits disclosure of a nonparty's return information to that information relating to the resolution of a proceeding.

(Sec. 206) Prohibits the public disclosure of a taxpayer's address and tax identification number with respect to accepted offers-in-compromise.

(Sec. 207) Prohibits the disclosure of returns and return information to contractors unless specified requirements are met, including an annual review of a contractor to determine compliance.

(Sec. 208) Establishes additional consent-to-disclose requirements, including requiring that such a consent designate a specific recipient.

(Sec. 209) Requires a taxpayer to be notified by the Secretary if it is determined that the taxpayer's return has been disclosed without authorization.

(Sec. 210) Permits the Secretary to use any means of mass communication to notify a taxpayer of an undelivered refund.

Title III: Other Requirements - Exempts from the church-tax-inquiry provisions information disclosures related to tax exemption standards.

(Sec. 302) Expands the availability of declaratory judgment procedures to tax-exempt organizations.

(Sec. 303) Requires the Treasury Inspector General for Tax Administration's semi-annual report to list the ten most common employee misconduct complaints by category.

(Sec. 304) Doubles the threshold for reporting refunds to the Joint Committee on Taxation.

(Sec. 305) Requires reports concerning: (1) awards of costs and fees in administrative court proceedings; (2) penalty abatement; and (3) alternative means of communicating with taxpayers.

What's happening now April 12, 2000

Received in the Senate and Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1