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I
116TH CONGRESS
1ST SESSION H. R. 1825
To amend the Internal Revenue Code of 1986 to modernize the Office of
the National Taxpayer Advocate.
IN THE HOUSE OF REPRESENTATIVES
MARCH 18, 2019
Mr. LAHOOD (for himself and Mr. SUOZZI) introduced the following bill;
which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to modernize
the Office of the National Taxpayer Advocate.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Improving Assistance
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for Taxpayers Act’’.
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SEC. 2. MODERNIZING THE OFFICE OF THE NATIONAL TAX-
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PAYER ADVOCATE.
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(a) IN GENERAL.—Section 7803(c) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new paragraph:
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‘‘(5) TAXPAYER
ADVOCATE
DIRECTIVES.—In
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the case of any Taxpayer Advocate Directive issued
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by the National Taxpayer Advocate pursuant to a
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delegation of authority from the Commissioner of
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the Internal Revenue Service—
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‘‘(A) the Commissioner or a Deputy Com-
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missioner shall modify, rescind, or ensure com-
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pliance with such directive not later than 90
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days after the issuance of such directive, and
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‘‘(B) in the case of any directive which is
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modified or rescinded by a Deputy Commis-
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sioner, the National Taxpayer Advocate may
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(not later than 90 days after such modification
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or rescission) appeal to the Commissioner and
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the Commissioner shall (not later than 90 days
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after such appeal is made) ensure compliance
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with such directive as issued by the National
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Taxpayer Advocate or provide the National
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Taxpayer Advocate with a detailed description
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of the reasons for any modification or rescission
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made or upheld by the Commissioner pursuant
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to such appeal.’’.
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(b) REPORT TO CERTAIN COMMITTEES OF CONGRESS
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REGARDING DIRECTIVES.—Section 7803(c)(2)(B)(ii) of
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the Internal Revenue Code of 1986 is amended by redesig-
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nating subclauses (VIII) through (XI) as subclauses (IX)
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through (XII), respectively, and by inserting after sub-
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clause (VII) the following new subclause:
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‘‘(VIII) identify any Taxpayer
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Advocate Directive which was not
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honored by the Internal Revenue
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Service in a timely manner, as speci-
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fied under paragraph (5);’’.
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Æ
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