On June 13th, the Senate passed the Taxpayer First Act. The goal of the Taxpayer First Act is to restructure the IRS to better meet taxpayers’ needs. Although the bill is still awaiting presidential signature, its enactment is expected. The Act will require the IRS to make the following changes:

  • Establish an independent Office of Appeals within the IRS
  • Develop a comprehensive customer service strategy, including improving efficiency, modernizing technology and enhancing cyber security
  • Exempt certain low-income taxpayers from payments required to submit an offer-in-compromise
  • Modify tax enforcement procedures for seizure of property, issuing a summons, relief from joint liability, referral for private debt collection and IRS third party contacts
  • Establish requirements for Congress to respond to Taxpayer Advocate Directives
  • Permanently authorize the Volunteer Low Income Tax Assistance Matching Grant Program
  • Modify procedures for whistleblowers
  • Establish requirements for cybersecurity and identity protection
  • Prohibit the rehiring of certain IRS employees who were removed for misconduct
  • Allow the IRS to require additional taxpayers to file returns electronically
  • Increase the penalty for failing to file a return
  • Appoint a Chief Information Officer
  • Create an Internet platform for Form 1099 filings
  • Fully automate a program for disclosing taxpayer information for third-party income verification using the internet
  • Establish uniform standards and procedures for the acceptance of electronic signatures

To read the full article from RSM, click here.


Patti Burquest – Principal

Alina Solodchikova – Senior Manager

Whitney Brady – Senior Associate

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