Sec. 2102. Development of online accounts and portals
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The Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the Secretary ) shall— develop secure individualized online accounts to provide services to taxpayers and their designated return preparers, including obtaining taxpayer information, making payment of taxes, sharing documentation, and (to the extent feasible) addressing and correcting issues, and develop a process for the acceptance of tax forms, and supporting documentation, in digital or other electronic format.
The Secretary shall ensure that the processes described in subsection (a)— are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers, including face-to-face taxpayer assistance and services provided by phone, and comply with applicable security standards and guidelines. Not later than 1 year after the date of the enactment of this Act, the Secretary shall submit to Congress a written report describing the Secretary’s plan for developing the secure individualized online accounts described in subsection (a)(1).
Such plan shall address the feasibility of taxpayers addressing and correcting issues through such accounts and whether access to such accounts should be restricted and in what manner. The Secretary shall make every reasonable effort to make the secure individualized online accounts described in subsection (a)(1) available to taxpayers by December 31, 2023.