Senate Bill 2689
115th Congress(2017-2018)
Small Business Taxpayer Bill of Rights Act of 2018
Introduced
Introduced in Senate on Apr 17, 2018
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
2689
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No Senate votes have been held for this bill.
Summary
Small Business Taxpayer Bill of Rights Act of 2018
This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers.
The bill modifies requirements regarding:
- awarding costs and fees to small businesses for administrative and court proceedings,
- the amounts of damages and penalties that are allowed for violating various tax laws,
- dispute resolution and appeal procedures,
- enforcing liens against principal residences,
- terminating Internal Revenue Service (IRS) employees for misconduct,
- reviews by the Department of the Treasury Inspector General for Tax Administration, and
- the release of an IRS levy due to economic hardship for business taxpayers.
The bill also:
- allows a tax deduction for a portion of a taxpayer's expenses for certain audits,
- prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before the officers,
- establishes a 10-year term for the National Taxpayer Advocate, and
- repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.
April 17, 2018
04/17/2018
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2219-2222; text of measure as introduced: CR S2219-2222)
04/17/2018
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:39:41 PM