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HR 2681 118th Congress House Taxation Accounting and auditing Administrative remedies Alternative dispute resolution, mediation, arbitration Civil actions and liability Department of the Treasury Economic performance and conditions Government employee pay, benefits, personnel management Government ethics and transparency, public corruption Government studies and investigations Housing finance and home ownership Income tax deductions Inflation and prices Internal Revenue Service (IRS) Legal fees and court costs Small business Tax administration and collection, taxpayers Tax-exempt organizations User charges and fees

Small Business Taxpayer Bill of Rights Act of 2023

Introduced: April 18, 2023 Introduced by: Kustoff, David Republican · Tennessee See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 18, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Apr 18, 2023
Introduced in House
 Plain-English summary Congressional Research Service

Small Business Taxpayer Bill of Rights Act of 2023

This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.

The bill modifies requirements regarding

  • awarding costs and fees to small businesses for administrative and court proceedings,
  • the amounts of damages and penalties that are allowed for violating various tax laws,
  • dispute resolution and appeal procedures,
  • enforcing liens against principal residences,
  • terminating Internal Revenue Service (IRS) employees for misconduct,
  • reviews by the Department of the Treasury Inspector General for Tax Administration, and
  • the release of an IRS levy due to economic hardship for business taxpayers.

The bill also

  • allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
  • prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers,
  • establishes a 10-year term for the National Taxpayer Advocate, and
  • repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
What's happening now April 18, 2023

Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Committees of jurisdiction 2