Summary: S.3246 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for S.3246. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (07/19/2018)

Taxpayer First Act of 2018

This bill modifies several administrative procedures and policies of the Internal Revenue Service (IRS).

The bill includes provisions regarding

  • programs that assist taxpayers in filing returns;
  • relief from joint and several liability for a joint tax return;
  • whistle-blower protections;
  • the retention of electronic records;
  • rehiring, removing, or transferring IRS employees;
  • limitations on the access of non-IRS employees to tax returns and return information;
  • the filing requirements for tax-exempt organizations;
  • IRS audit criteria;
  • protections against identity theft and tax refund fraud;
  • penalties for the improper disclosure or use of information by preparers of tax returns;
  • transferring appropriations between IRS accounts to combat tax fraud;
  • streamlined critical pay authority for certain IRS information technology positions;
  • an Internet platform for Form 1099 filings; and
  • the electronic filing of tax returns.