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HR 5386 115th Congress House

IRS FAST Act

Official title: To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.

Introduced: March 22, 2018 See on congress.gov
Taxation Judicial review and appealsTax 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 22, 2018
Referred to the House Committee on Ways and Means.
Mar 22, 2018
Introduced in House
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 Latest action March 22, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

IRS Fair Appeals Saving Taxpayers Act or the IRS FAST Act

This bill requires the Internal Revenue Service (IRS) to provide taxpayers with access to nonprivileged portions of the case file regarding disputed issues at least 10 days before a conference with the IRS Office of Appeals. A taxpayer may elect to change the deadline to the date of the conference rather than 10 days before the conference.

 Related & companion bills 1
  • HR 5444 Related bill Taxpayer First Act
 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. 5386: IRS FAST Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5386/
MLA
"H.R. 5386: IRS FAST Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5386/.
Bluebook (legal)
H.R. 5386, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5386/.
Markdown link
[H.R. 5386: IRS FAST Act](https://openamerica.io/bill/115-HR-5386/)
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