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S 186 114th Congress Senate Taxation Accounting and auditing Government information and archives Tax administration and collection, taxpayers

Taxpayer Accountability Act

Introduced: January 16, 2015 Introduced by: Fischer, Deb Republican · Nebraska See on congress.gov
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 16, 2015
Introduced in Senate
Jan 16, 2015
Read twice and referred to the Committee on Finance.
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 Plain-English summary Congressional Research Service

Taxpayer Accountability Act

Requires the Internal Revenue Service: (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.


    What's happening now January 16, 2015

    Read twice and referred to the Committee on Finance.

     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). S. 186: Taxpayer Accountability Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-186/
    MLA
    "S. 186: Taxpayer Accountability Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-186/.
    Bluebook (legal)
    S. 186, 114th Cong. (2026), https://openamerica.io/bill/114-S-186/.
    Markdown link
    [S. 186: Taxpayer Accountability Act](https://openamerica.io/bill/114-S-186/)
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