[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 5280 Introduced in Senate (IS)]
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118th CONGRESS
2d Session
S. 5280
To improve services provided to taxpayers by the Internal Revenue
Service.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
September 25, 2024
Mr. Warner (for himself and Mr. Cassidy) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To improve services provided to taxpayers by the Internal Revenue
Service.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; ETC.
(a) Short Title.--This Act may be cited as the ``Improving IRS
Customer Service Act''.
(b) References to Secretary.--For purposes of this Act, the term
``Secretary'' means the Secretary of the Treasury or the Secretary's
delegate.
SEC. 2. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND
WAIT TIMES.
(a) In General.--If, for any week beginning on or after the date
which is 180 days after the date of enactment of this Act, there is a
significant delay with respect to any applicable item or applicable
phone number, the Secretary shall require the Internal Revenue Service
to provide on its public website, during the following week, the
following information:
(1) Separately for each such applicable item, the average
date on which any such applicable items processed during the
preceding week were received by the Internal Revenue Service.
(2) Separately with respect to each such applicable phone
number--
(A) the percentage of callers during such period
who were able to speak directly with an Internal
Revenue Service employee,
(B) the total number of callers described in
subparagraph (A), and
(C) with respect to each such phone number--
(i) the current estimated wait time to
speak directly with an Internal Revenue Service
employee,
(ii) the median wait time to speak directly
with an Internal Revenue Service employee,
(iii) the time of day with the shortest
wait time to speak directly with an Internal
Revenue Service employee, and
(iv) whether such number employs callback
service for any calls made by taxpayers to such
number which are not answered, and the average
time for such callbacks to be made.
(b) Definitions.--For purposes of this section--
(1) Applicable item.--The term ``applicable item'' means
each category of tax return, claim, statement, or other
document filed with the Internal Revenue Service.
(2) Applicable phone number.--The term ``applicable phone
number'' means any toll-free phone number which is listed by
the Internal Revenue Service on any website, publication, form,
or instruction which is available to the public and--
(A) operated by the Internal Revenue Service
accounts management function,
(B) operated by the Internal Revenue Service
automated collection function,
(C) managed by the Internal Revenue Service Joint
Operations Center, or
(D) received not less than 200,000 calls during the
preceding calendar year.
(3) Significant delay.--
(A) In general.--The term ``significant delay''
means--
(i) in the case of any applicable item for
any week, the failure to process all of such
applicable items which were received by the
Internal Revenue Service at least 21 days
before the first day of the week, and
(ii) in the case of an applicable phone
number for any week, the failure to answer 30
percent or more of the calls to such number
during such week.
(B) Answered calls.--For purposes of subparagraph
(A)(ii)--
(i) a phone call shall be deemed to have
been answered if the caller is--
(I) connected to an individual or
an automated system, and
(II) provided information relevant
to their specific inquiry, and
(ii) a phone call shall be deemed to have
not been answered if--
(I) the caller receives an
automated response which is provided to
all callers and is not specific to
their inquiry, or
(II) the call is disconnected or
terminated prior to the information
described in clause (i)(II) being fully
provided to the caller.
SEC. 3. EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT RETURNS AND
REFUNDS.
Not later than January 1 of the first calendar year beginning more
than 12 months after the date of enactment of this Act, through a
website or mobile application, the Secretary shall provide
individualized, specific, and up-to-date information to taxpayers
regarding their tax returns and amended returns, including information
with respect to whether the Internal Revenue Service has--
(1) received such return and entered such return into their
systems,
(2) completed processing such return, including--
(A) the date on which the Internal Revenue Service
issued any refund of any overpayment of tax, or
(B) the estimated date on which the taxpayer can
expect to receive such refund, or
(3) suspended processing such return, including--
(A) the reason for the suspension, and
(B) in the case of any information which was
requested by the Internal Revenue Service--
(i) the information requested,
(ii) the form and manner for submission of
such information, and
(iii) the date on which such information is
due to be submitted to the Internal Revenue
Service.
SEC. 4. EXPANSION OF CALLBACK TECHNOLOGY AND ONLINE ACCOUNTS.
(a) In General.--Not later than January 1 of the first calendar
year beginning more than 12 months after the date of enactment of this
Act, the Secretary shall--
(1) with respect to any applicable phone number (as defined
in section 2(b)(2)), employ callback service for any calls made
by taxpayers to such number which are not answered within 10
minutes, and
(2) make available a website or mobile application which
allows any taxpayer the ability to--
(A) in a manner consistent with any applicable
limitations under section 6103 of the Internal Revenue
Code of 1986, view any return (as defined in section
6103(b)(1) of the Internal Revenue Code of 1986),
document, notice, or letter (with the exception of any
educational item which has no legal effect) which,
during the preceding 6-year period, has been--
(i) sent by the Internal Revenue Service to
such taxpayer, or
(ii) filed with (or, in the case of any
document not required to be filed, sent to) the
Internal Revenue Service--
(I) by such taxpayer,
(II) by a person described in
subsection (c) of section 6103 of the
Internal Revenue Code of 1986 with
respect to such taxpayer, or
(III) with respect to such taxpayer
in a manner described in subsection (e)
of such section,
(B) with respect to any document, notice, or letter
sent to such taxpayer by the Internal Revenue Service,
respond to such document, notice, or letter by
uploading or otherwise transmitting the taxpayer's
response through the website or mobile application, and
(C) in the case of--
(i) any representative of such taxpayer who
is authorized to practice before the Department
of the Treasury pursuant to section 330 of
title 31, United States Code, or
(ii) any tax return preparer (as defined in
section 7701(a)(36) of the Internal Revenue
Code of 1986) with an identifying number (as
described in section 6109(a)(4) of such Code),
permit such representative or preparer, to the extent
authorized by the taxpayer, to access the information
described in subparagraph (A) or transmit any
information described in subparagraph (B).
(b) Availability for Viewing.--With respect to any return,
document, notice, or letter described in subparagraph (A) of subsection
(a)(2), such return, document, notice, or letter shall be made
available for viewing by the taxpayer (or, pursuant to subparagraph (C)
of such subsection, any representative or tax return preparer
authorized by the taxpayer) as soon as is practicable and within such
periods as are established pursuant to regulations prescribed by the
Secretary.
(c) Access to Multiple Accounts by Representative or Preparer.--For
purposes of subsection (a)(2)(B), the website or mobile application
shall allow a representative or tax return preparer to be able to
access information for multiple taxpayers who have provided permission
under such subsection without any requirement to individually and
separately access the account of each such taxpayer.
SEC. 5. INDIVIDUALS FACING ECONOMIC HARDSHIPS INFORMED OF COLLECTION
ALTERNATIVES.
(a) In General.--Not later than 12 months after the date of
enactment of this Act, the Secretary shall--
(1) establish a program to identify taxpayers who--
(A) are reasonably likely to be experiencing an
economic hardship, and
(B) have an unpaid tax liability, and
(2) in the case of any taxpayer described in paragraph (1)
who requests to enter into an agreement described in section
6159(a) of the Internal Revenue Code of 1986, provide such
taxpayer with information regarding other options which the
Internal Revenue Service makes available to taxpayers who have
an unpaid tax liability and are experiencing an economic
hardship.
(b) Exception.--Subsection (a)(2) shall not apply in the case of a
taxpayer who requests to enter into an agreement described in section
6159(a) of the Internal Revenue Code of 1986 for partial collection of
a tax liability.
(c) Economic Hardship.--For purposes of this section, in
determining whether a taxpayer is reasonably likely to be experiencing
an economic hardship, such determination shall be made in the same
manner as determined under section 6343(a)(1)(D) of the Internal
Revenue Code of 1986 based on--
(1) the most recent income data which the Secretary has
received from a return or a report from, or with respect to,
such taxpayer, and
(2) the schedules described in section 7122(d)(2)(A) of
such Code.
(d) Report.--Not later than 2 years after the date of enactment of
this Act, the Secretary, in consultation with the National Taxpayer
Advocate, shall submit a report to the Committee on Ways and Means of
the House of Representatives and the Committee on Finance of the Senate
regarding--
(1) the accuracy of the Internal Revenue Service with
respect to identifying taxpayers who are reasonably likely to
be experiencing an economic hardship under subsection (a)(1),
and
(2) whether such identification procedures may be
appropriately applied for other purposes.
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