Text: H.R.5440 — 115th Congress (2017-2018)All Information (Except Text)

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Introduced in House (04/09/2018)


115th CONGRESS
2d Session
H. R. 5440


To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.


IN THE HOUSE OF REPRESENTATIVES

April 9, 2018

Mrs. Handel (for herself and Mr. O'Halleran) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Notice from IRS regarding closure of taxpayer assistance centers.

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—

(1) make publicly available (including by non-electronic means) a notice which—

(A) identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and

(B) identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and

(2) 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.


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