Protecting Taxpayers Act

This bill modifies the organizational structure, management practices, and enforcement procedures of the Internal Revenue Service (IRS).

The bill modifies policies regarding:

• the IRS Oversight Board,
• employee training procedures,
• tax enforcement procedures,
• various tax requirements that affect small businesses,
• the correction of errors by retirement plan administrators,
• programs that assist low-income taxpayers,
• the IRS appeals process for taxpayers, and
• information technology.