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S 928 116th Congress Senate Taxation Administrative law and regulatory procedures Administrative remedies Advisory bodies Bank accounts, deposits, capital Business records Census and government statistics Civil actions and liability Computer security and identity theft Computers and information technology Congressional oversight Consumer credit Crime victims Criminal investigation, prosecution, interrogation Debt collection Department of the Treasury Employee hiring Employment discrimination and employee rights Executive agency funding and structure Federal officials

Taxpayer First Act of 2019

Introduced: March 28, 2019 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 28, 2019
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091)
Mar 28, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

Taxpayer First Act of 2019

This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems.

The bill includes provisions that

  • establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
  • require the IRS to develop a comprehensive customer service strategy;
  • continue the IRS Free File Program;
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
  • modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties;
  • establish requirements for responding to Taxpayer Advocate Directives;
  • permanently authorize the Volunteer Income Tax Assistance Matching Grant Program;
  • modify procedures for whistle-blowers;
  • establish requirements for cybersecurity and identify protection;
  • prohibit the rehiring of certain IRS employees who were removed for misconduct;
  • allow the IRS to require additional taxpayers to file returns electronically; and
  • increase the penalty for failing to file a return.

The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions.

The bill also requires the IRS to implement

  • an Internet platform for Form 1099 filings,
  • a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
  • uniform standards and procedures for the acceptance of electronic signatures.
What's happening now March 28, 2019

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2091)

 Related & companion bills 12
  • HR 1219 Related bill Clyde-Hirsch-Sowers RESPECT Act
  • HR 1825 Related bill Improving Assistance for Taxpayers Act
  • HR 1875 Related bill VITA Permanence Act of 2019
  • HR 1902 Related bill To amend the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide…
  • HR 1905 Related bill To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.
  • HR 2007 Related bill To require the Secretary of the Treasury to establish a program for the automated disclosure of taxpayer information fo…
  • S 240 Related bill Taxpayer Identity Protection Act of 2019
  • S 1099 Related bill Clyde-Hirsch-Sowers RESPECT Act
  • S 1100 Related bill A bill to institute a program for the disclosure of taxpayer information for third-party income verification through th…
  • S 1876 Related bill Electronic Signature Standards Act
  • HR 1957 Identical bill Great American Outdoors Act
  • HR 3151 Related bill Taxpayer First Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Collins, Susan M.
Maine · Apr 8, 2019
 D
Wyden, Ron
Oregon · Mar 28, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 928: Taxpayer First Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-S-928/
MLA
"S. 928: Taxpayer First Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-928/.
Bluebook (legal)
S. 928, 116th Cong. (2026), https://openamerica.io/bill/116-S-928/.
Markdown link
[S. 928: Taxpayer First Act of 2019](https://openamerica.io/bill/116-S-928/)
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