{"@context":"https://schema.org","@type":"Legislation","name":"Taxpayer First Act of 2018","description":"

Taxpayer First Act of 2018

This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems.

The bill includes provisions that

establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation;
require the IRS to develop customer service and training strategies;
continue the IRS Free File Program;
exempt certain low-income taxpayers from payments required to submit an offer-in-compromise;
modify certain tax enforcement procedures and requirements;
establish requirements for responding to Taxpayer Advocate Directives;
permanently authorize the Volunteer Income Tax Assistance Matching Grant Program;
modify procedures for whistle-blowers;
establish requirements for cybersecurity and identify protection;
allow the IRS to require additional taxpayers to file returns electronically;
require the IRS Commissioner to appoint a Chief Information Officer;
modify requirements for managing information technology;
specify requirements for retaining electronic records;
prohibit the rehiring of certain IRS employees who were removed for misconduct;
make Tax Court judges subject to the same grounds for disqualification as other federal judges; and
authorize streamlined critical pay authority for certain IRS information technology positions.

The bill requires the IRS to implement

online accounts for taxpayers and return preparers,
an Internet platform for Form 1099 filings,
a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and
uniform standards and procedures for accepting electronic signatures.

","legislationIdentifier":"HR 7227","legislationType":"Bill","legislationLegalForce":"NotInForce","legislationJurisdiction":"USA","author":[{"@type":"Person","name":"Lynn Jenkins","url":"https://legisdaily.com/mp/lynn-jenkins-us"}],"about":{"@type":"Thing","name":"Taxation"},"keywords":"Administrative law and regulatory procedures, Administrative remedies, Advisory bodies, Bank accounts, deposits, capital, Business records, Census and government statistics, Civil actions and liability, Computers and information technology, Computer security and identity theft, Congressional oversight, Consumer credit, Crime victims, Criminal investigation, prosecution, interrogation, Debt collection, Department of the Treasury, Employee hiring, Employment discrimination and employee rights, Executive agency funding and structure, Federal officials, Fraud offenses and financial crimes, Government buildings, facilities, and property, Government employee pay, benefits, personnel management, Government ethics and transparency, public corruption, Government information and archives, Government studies and investigations, Income tax exclusion, Interest, dividends, interest rates, Internal Revenue Service (IRS), Internet and video services, Internet, web applications, social media, Performance measurement, Poverty and welfare assistance, Public contracts and procurement, Public-private cooperation, Right of privacy, Social work, volunteer service, charitable organizations, Tax administration and collection, taxpayers, Tax-exempt organizations, User charges and fees","dateModified":"2025-04-07T00:00:00.000Z","url":"https://legisdaily.com/bill/USA-115-HR-7227"}

Lynn Jenkins

Ways and Means Committee, Financial Services Committee

Lynn Jenkins

Ways and Means Committee, Financial Services Committee