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HR 5342 115th Congress House

Improving Assistance for Taxpayers Act

Official title: To amend the Internal Revenue Code of 1986 to ensure that the Internal Revenue Service responds promptly to Taxpayer Advocate Directives, and for other purposes.

Introduced: March 20, 2018 Introduced by: LaHood, Darin Republican · Illinois See on congress.gov
Taxation Congressional oversightTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Mar 20, 2018
Referred to the House Committee on Ways and Means.
Mar 20, 2018
Introduced in House
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 Latest action March 20, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Improving Assistance for Taxpayers Act

This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames.

In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days.

If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal.

The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

 Related & companion bills 3
  • HR 5444 Related bill Taxpayer First Act
  • HR 88 Related bill Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act
  • HR 7227 Related bill Taxpayer First Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5342: Improving Assistance for Taxpayers Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5342/
MLA
"H.R. 5342: Improving Assistance for Taxpayers Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5342/.
Bluebook (legal)
H.R. 5342, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5342/.
Markdown link
[H.R. 5342: Improving Assistance for Taxpayers Act](https://openamerica.io/bill/115-HR-5342/)
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