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Bill115th CongressFiled Apr 10, 2018Taxation
H.R. 5444

Taxpayer First Act

Bill journey · stage 2 of 5

Under committee review

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What it doesSummary reported to house amended, part i (Apr 13, 2018)

Taxpayer First Act

This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).

The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.

With respect to the services provided to taxpayers, the bill requires the IRS to:

  • submit to Congress a customer service strategy,
  • continue to operate the IRS Free File Program, and
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise.

The bill revises enforcement procedures relating to:

  • the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements,
  • equitable relief from joint liability,
  • the issuance of a summons,
  • referrals for private debt collection,
  • contacting third parties, and
  • providing access to return and return information to individuals who are not IRS employees.

The bill addresses the organizational structure of the IRS by:

  • modifying the titles of several IRS officials,
  • establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate,
  • eliminating the IRS Oversight Board, and
  • requiring the IRS to submit a reorganization plan to Congress.

The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

What just happenedApr 19, 2018

Received in the Senate and Read twice and referred to the Committee on Finance.

Who’s behind it

Rep. Jenkins, Lynn [R-KS-2](R-KS)Sponsor
4 cosponsors2 D2 R
Read on Congress.gov
4cosponsors3committees23actions1amendments20related bills12subjects
  1. Apr 19, 2018IntroReferral

    Received in the Senate and Read twice and referred to the Committee on Finance.

    Finance Committee
  2. Apr 18, 2018FloorH8D000

    Pursuant to the provisions of H. Res. 831, the text of H.R. 2901, H.R. 5437, H.R. 5438, H.R. 5439, H.R. 5440, H.R. 5443, H.R. 5445, and H.R. 5446, all as passed by the House, were appended to the end of the engrossment of H.R. 5444 as new matter.

  3. Apr 18, 2018FloorH38310

    Motion to reconsider laid on the table Agreed to without objection.

  4. Apr 18, 2018FloorH37100

    On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146). (text: CR H3411-3416)

  5. Apr 18, 2018Floor8000

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 414 - 0 (Roll no. 146).(text: CR H3411-3416)

  6. Apr 18, 2018FloorH30000

    Considered as unfinished business. (consideration: CR H3429)

  7. Apr 18, 2018FloorH8D000

    POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 5444, the Chair put the question on passage of the bill, and by voice vote, announced that the ayes had prevailed. Ms. Jenkins (KS) demanded the yeas and nays and the Chair postponed further proceedings on the question of passage of H.R. 5444 until later in the legislative day.

  8. Apr 18, 2018FloorH35000

    The previous question was ordered pursuant to the rule.

  9. Apr 18, 2018FloorH8D000

    DEBATE - The House proceeded with one hour of debate on H.R. 5444.

  10. Apr 18, 2018FloorH8D000

    Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.

  11. Apr 18, 2018FloorH30000

    Considered under the provisions of rule H. Res. 831. (consideration: CR H3411-3422)

  12. Apr 16, 2018FloorH1L210

    Rules Committee Resolution H. Res. 831 Reported to House. Rule provides for consideration of H.R. 5444 and H.R. 5445. Rule provides for consideration of both H.R. 5444 and H.R. 5445 under closed rules with one hour of debate equally divided and controlled by the Chair and Ranking Member of the Committee on Ways and Means for each measure. Rule also provides for one motion to recommit with or without instructions for each measure.

  13. Apr 13, 2018CalendarsH12410

    Placed on the Union Calendar, Calendar No. 488.

  14. Apr 13, 2018DischargeH12300

    Committee on Financial Services discharged.

    Financial Services Committee
  15. Apr 13, 2018Committee5500

    Committee on Financial Services discharged.

    Financial Services Committee
  16. Apr 13, 2018CommitteeH12200

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.

    Ways and Means Committee
  17. Apr 13, 2018Committee5000

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-637, Part I.

    Ways and Means Committee
  18. Apr 11, 2018Committee

    Ordered to be Reported (Amended) by Voice Vote.

    Ways and Means Committee
  19. Apr 11, 2018Committee

    Committee Consideration and Mark-up Session Held.

    Ways and Means Committee
  20. Apr 10, 2018IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.

    Financial Services Committee
  21. Apr 10, 2018IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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.

    Ways and Means Committee
  22. Apr 10, 2018IntroReferralIntro-H

    Introduced in House

  23. Apr 10, 2018IntroReferral1000

    Introduced in House

Reported to House amended, Part IApr 13, 201818

Taxpayer First Act

This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).

The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.

With respect to the services provided to taxpayers, the bill requires the IRS to:

  • submit to Congress a customer service strategy,
  • continue to operate the IRS Free File Program, and
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise.

The bill revises enforcement procedures relating to:

  • the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements,
  • equitable relief from joint liability,
  • the issuance of a summons,
  • referrals for private debt collection,
  • contacting third parties, and
  • providing access to return and return information to individuals who are not IRS employees.

The bill addresses the organizational structure of the IRS by:

  • modifying the titles of several IRS officials,
  • establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate,
  • eliminating the IRS Oversight Board, and
  • requiring the IRS to submit a reorganization plan to Congress.

The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

Introduced in HouseApr 10, 2018

Taxpayer First Act

This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).

The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.

With respect to the services provided to taxpayers, the bill requires the IRS to:

  • submit to Congress a customer service strategy,
  • continue to operate the IRS Free File Program, and
  • exempt certain low-income taxpayers from payments required to submit an offer-in-compromise.

The bill revises enforcement procedures relating to:

  • the seizure of property that has been structured to avoid Bank Secrecy Act reporting requirements,
  • equitable relief from joint liability,
  • the issuance of a summons,
  • referrals for private debt collection,
  • contacting third parties, and
  • providing access to return and return information to individuals who are not IRS employees.

The bill addresses the organizational structure of the IRS by:

  • modifying the titles of several IRS officials,
  • establishing requirements for responding to Taxpayer Advocate Directives and providing statistical support to the National Taxpayer Advocate,
  • eliminating the IRS Oversight Board, and
  • requiring the IRS to submit a reorganization plan to Congress.

The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

Taxpayer First Act — Informed