Biased IRS Audit Systems Prevention Act

This bill directs the Internal Revenue Service (IRS) to: (1)  provide a taxpayer who is selected for an audit sufficient information regarding the reason the taxpayer's return was selected for an audit and to preserve such information for review; (2) document and record how many returns are selected for audit based on randomized selection, scoring under the Discriminant Index Function System, a determination by an IRS examiner, and other methodologies; and (3) repurpose resources for the National Research Program (taxpayer data collection program) to combat tax refund fraud and identity theft.

The bill prohibits the IRS from conducting any audit, investigation, or examination of a taxpayer that is primarily for research purposes.