Sec. 1. Short title; etc
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/bill/114/s/3156/pcs/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 Protection Act of 2016 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. In this Act: The term applicable Congressional committees means the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.
The term Comptroller General means the Comptroller General of the United States. The term Secretary means the Secretary of the Treasury or the Secretary's delegate. The table of contents of this Act is as follows: Sec. 1. Short title; etc. TITLE I—Protection of Taxpayer Rights Subtitle A—Reform of Assessment and Collection Procedures Sec. 101. Report on IRS authority to compromise tax matters. Sec. 102. Report on opportunity for hearing by the IRS Office of Appeals. Sec. 103.
Extending time limit for contesting IRS levy. Sec. 104. Individuals held harmless on improper levy on retirement plans. Sec. 105. Report on IRS audit criteria. Subtitle B—Assistance to Individual Taxpayers in Filing Returns Sec. 111. Return preparation programs for low-income taxpayers. Sec. 112. Limiting redisclosures and uses of consent-based disclosures of tax return information. Sec. 113. Clarification of equitable relief from joint liability. Sec. 114. Modification of user fee requirements for installment agreements.
Sec. 115. Reports on Future State and similar online initiatives. Sec. 116. Notice from IRS regarding closure of Taxpayer Assistance Centers. Sec. 117. Recovery of certain improperly withheld severance payments. Subtitle C—Whistleblower Protections Sec. 121. Reports concerning whistleblower awards. Sec. 122. Whistleblower reforms. Subtitle D—Reform of Laws Governing Internal Revenue Service Employees Sec. 131. Electronic record retention. Sec. 132. Sense of the Senate on revision of the Hatch Act.
Sec. 133. Prohibition on rehiring former IRS employees who were involuntarily separated for misconduct. Sec. 134. Authority to remove or transfer senior IRS executives who fail in their performance or engage in serious misconduct. Sec. 135. Limit participation of third-party contractors for sworn testimony taken pursuant to a summons from the IRS. Sec. 136. Notification of unauthorized inspection or disclosure of returns and return information. Subtitle E—Exempt Organizations Sec. 141.
Mandatory e-filing by exempt organizations. Sec. 142. Repeal of substantiation exception for certain charitable contributions reported by the donee organization. Sec. 143. Prohibit the use of IRS funds for political targeting. Sec. 144. Notification to exempt organizations prior to revoking exempt status for failing to file information returns. TITLE II—Protection of Taxpayers from Identity Theft and Tax Fraud Sec. 201. Single point of contact for identity theft victims. Sec. 202.
Protecting taxpayers from telephone scams. Sec. 203. Information on identity theft and tax scams. Sec. 204. Report on Federal employee wage and tax withholding reporting to State tax agencies. Sec. 205. Notification of suspected identity theft.