Sec. 1. Short title; etc

293 words·~1 min read·/bill/114/hr/4128/ih/section-1

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

This Act may be cited as the . Taxpayer Rights Act of 2015 Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986, as amended. The table of contents of this Act is as follows: Sec. 1. Short title; etc. Title I—Taxpayer Rights Sec. 101. Statement of taxpayer rights.

Title II—Preparation of Tax Returns Sec. 201. Programs for the benefit of low-income taxpayers. Sec. 202. Regulation of tax return preparers. Sec. 203. Preparer penalties with respect to preparation of returns and other submissions. Sec. 204. Clarification of enrolled agent credentials. Sec. 205. Limit redisclosures and uses of consent-based disclosures of tax return information. Title III—Improving IRS Procedures Sec. 301. Modifications to lien notice filing procedures. Sec. 302.

Modification of requirements relating to tax lien information contained in consumer credit reports. Sec. 303. De novo tax court review of innocent spouse relief determinations. Sec. 304. Release of Federal tax levies which cause business hardship. Sec. 305. Removal of nonpayment period from list of triggering events for returns relating to cancellation of indebtedness. Sec. 306. Special rules for levies that attach to a fixed and determinable right. Sec. 307. Rules related to levies on qualified retirement plans.

Sec. 308. Taxpayer rights training. Sec. 309. Notice and opportunity for hearing by the Office of Appeals. Title IV—National Taxpayer Advocate Sec. 401. Modifications relating to taxpayer assistance orders. Sec. 402. Taxpayer advocate directives. Sec. 403. Office of the Taxpayer Advocate Access to Administrative Files. Sec. 404. Office of the Taxpayer Advocate operations during a lapse in appropriations.