About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


H. Rept. 115-637,Part 1 1 (2018-04-13)

handle is hein.congrecreports/crptxairf0001 and id is 1 raw text is: AUTHENTICATED r U.S. GOVERNMENT INFORMATION 4 115TH CONGRESS REPT.115-637 2d Session J HOUSE OF REPRESENTATIVES Part 1 TAXPAYER FIRST ACT APRIL 13, 2018.-Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr. BRADY of Texas, from the Committee on Ways and Means, submitted the following REPORT [To accompany H.R. 5444] The Committee on Ways and Means, to whom was referred the bill (H.R. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes, having considered the same, report favorably thereon with an amendment and recommend that the bill as amended do pass. CONTENTS Page I. SUMMARY AND BACKGROUND ................................................................ 14 A. Purpose and Sum m ary ........................................................................ 14 B. Background and Need for Legislation ................................................ 14 C. Legislative H istory ............................................................................. 15 II. EXPLANATION OF THE BILL ...................................................................... 16 A. Independent Appeals Process .............................................................. 16 1. Establishment of Internal Revenue Service Independent Office of Appeals (sec. 101 of the bill and new sec. 7803(e) of th e C ode) ...................................................................................... 16 B . Im proved Service .................................................................................. 19 1. Comprehensive customer service strategy (sec. 201 of the bill) 19 2. IRS Free File Program (sec. 202 of the bill) ............................... 21 3. Low-income exception for payments otherwise required in con- nection with a submission of an offer-in-compromise (sec. 203 of the bill and sec. 7122 of the Code) ................................. 22 C. Sensible Enforcem ent ......................................................................... 23 1. Internal Revenue Service seizure requirements with respect to structuring transactions (sec. 301 of the bill) ............ 23 2. Exclusion of interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction (sec. 302 of the bill and new sec. 139G of the C ode) ............................................................................................ 25 3. Clarification of equitable relief from joint liability (sec. 303 of the bill and sec. 6105 of the Code) ................... 26 79-006