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<dc:title>115 HR 5440 IH: To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2018-04-09</dc:date>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<distribution-code display="yes">I</distribution-code><congress display="yes">115th CONGRESS</congress><session display="yes">2d Session</session><legis-num display="yes">H. R. 5440</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20180409">April 9, 2018</action-date><action-desc><sponsor name-id="H001078">Mrs. Handel</sponsor> (for herself and <cosponsor name-id="O000171">Mr. O'Halleran</cosponsor>) introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer
			 Assistance Center.</official-title></form>
	<legis-body id="H8174DE59E6FE43D99BE08222B1DD14E4" style="OLC">
 <section id="H386FC88F8BEB4D02AA087CC9E74A15C9" section-type="section-one"><enum>1.</enum><header>Notice from IRS regarding closure of taxpayer assistance centers</header><text display-inline="no-display-inline">Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury, or the Secretary’s delegate, shall—</text>
 <paragraph id="H727E6FF7CD3740E5902EF5EA0B596E79"><enum>(1)</enum><text>make publicly available (including by non-electronic means) a notice which—</text> <subparagraph id="H15986E340AC242A9B707F8C2591B2005"><enum>(A)</enum><text>identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and</text>
 </subparagraph><subparagraph id="HD643B3F8B0CA4115BE4254564E0ED89C"><enum>(B)</enum><text>identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and</text>
 </subparagraph></paragraph><paragraph id="HFF8C44E33B204B25BB440B0BE203AE2A"><enum>(2)</enum><text display-inline="yes-display-inline">submit to Congress a written report that includes the information included in the notice described in paragraph (1), the reasons for such proposed closure, and such other information as the Secretary may determine appropriate.</text>
			</paragraph></section></legis-body></bill>


