Home > 108th Congressional Bills > H.R. 1528 (eh) To amend the Internal Revenue Code of 1986 to protect taxpayers and ensure accountability of the Internal Revenue Service. [Engrossed in House] ...H.R. 1528 (eh) To amend the Internal Revenue Code of 1986 to protect taxpayers and ensure accountability of the Internal Revenue Service. [Engrossed in House] ...
In the Senate of the United States,
May 19, 2004.
Resolved, That the bill from the House of Representatives (H.R.
1528) entitled ``An Act to amend the Internal Revenue Code of 1986 to
protect taxpayers and ensure accountability of the Internal Revenue
Service.'', do pass with the following
AMENDMENT:
Strike out all after the enacting clause and insert:
SECTION 1. SHORT TITLE; ETC.
(a) Short Title.--This Act may be cited as the ``Tax Administration
Good Government Act''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; etc.
TITLE I--IMPROVEMENTS IN TAX ADMINISTRATION AND TAXPAYER SAFEGUARDS
Subtitle A--Improvements in Efficiency and Safeguards in Internal
Revenue Service Collection
Sec. 101. Waiver of user fee for installment agreements using automated
withdrawals.
Sec. 102. Authorization for IRS to enter into installment agreements
that provide for partial payment.
Sec. 103. Termination of installment agreements.
Sec. 104. Office of Chief Counsel review of offers-in-compromise.
Sec. 105. Authorization for IRS to require increased electronic filing
of returns prepared by paid return
preparers.
Sec. 106. Threshold on tolling of statute of limitations during review
by Taxpayer Advocate Service.
Sec. 107. Increase in penalty for bad checks and money orders.
Sec. 108. Extension of time limit for contesting IRS levy.
Sec. 109. Individuals held harmless on improper levy on individual
retirement plan.
Sec. 110. Authorization for Financial Management Service retention of
transaction fees from levied amounts.
Sec. 111. Elimination of restriction on offsetting refunds from former
residents.
Subtitle B--Processing and Personnel
Sec. 121. Information regarding statute of limitations.
Sec. 122. Annual report on IRS performance measures.
Sec. 123. Disclosure of tax information to facilitate combined
employment tax reporting.
Sec. 124. Extension of declaratory judgment procedures to non-501(c)(3)
tax-exempt organizations.
Sec. 125. Amendment to Treasury auction reforms.
Sec. 126. Revisions relating to termination of employment of IRS
employees for misconduct.
Sec. 127. Expansion of IRS Oversight Board Authority.
Sec. 128. IRS Oversight Board approval of use of critical pay
authority.
Sec. 129. Low-income taxpayer clinics.
Sec. 130. Taxpayer access to financial institutions.
Sec. 131. Enrolled agents.
Sec. 132. Establishment of disaster response team.
Sec. 133. Study of accelerated tax refunds.
Sec. 134. Study on clarifying recordkeeping responsibilities.
Sec. 135. Streamline reporting process for National Taxpayer Advocate.
Sec. 136. IRS Free File program.
Sec. 137. Modification of TIGTA reporting requirements.
Sec. 138. Study of IRS accounts receivable.
Sec. 139. Electronic Commerce Advisory Group.
Sec. 140. Study on modifications to schedules L and M-1.
Sec. 141. Regulation of Federal income tax return preparers and refund
anticipation loan providers.
Sec. 142. Joint task force on offers-in-compromise.
Subtitle C--Other Provisions
Sec. 151. Penalty for failure to report interests in foreign financial
accounts.
Sec. 152. Repeal of application of below-market loan rules to amounts
paid to certain continuing care facilities.
Sec. 153. Public support by Indian tribal governments.
Sec. 154. Payroll agents subject to penalty for failure to collect and
pay over tax, or attempt to evade or defeat
tax.
TITLE II--REFORM OF PENALTY AND INTEREST
Sec. 201. Individual estimated tax.
Sec. 202. Corporate estimated tax.
Sec. 203. Increase in large corporation threshold for estimated tax
payments.
Sec. 204. Abatement of interest.
Sec. 205. Deposits made to suspend running of interest on potential
underpayments.
Sec. 206. Freeze of provisions regarding suspension of interest where
Secretary fails to contact taxpayer.
Sec. 207. Clarification of application of Federal tax deposit penalty.
Sec. 208. Frivolous tax returns and submissions.
Sec. 209. Extension of notice requirements with respect to interest and
penalty calculations.
Sec. 210. Expansion of interest netting.
TITLE III--UNITED STATES TAX COURT MODERNIZATION
Subtitle A--Tax Court Procedure
Sec. 301. Jurisdiction of Tax Court over collection due process cases.
Sec. 302. Authority for special trial judges to hear and decide certain
employment status cases.
Sec. 303. Confirmation of authority of Tax Court to apply doctrine of
equitable recoupment.
Sec. 304. Tax Court filing fee in all cases commenced by filing
petition.
Sec. 305. Amendments to appoint employees.
Sec. 306. Expanded use of Tax Court practice fee for pro se taxpayers.
Subtitle B--Tax Court Pension and Compensation
Sec. 311. Annuities for survivors of Tax Court judges who are
assassinated.
Sec. 312. Cost-of-living adjustments for Tax Court judicial survivor
annuities.
Sec. 313. Life insurance coverage for Tax Court judges.
Sec. 314. Cost of life insurance coverage for Tax Court judges age 65
or over.
Sec. 315. Modification of timing of lump-sum payment of judges' accrued
annual leave.
Sec. 316. Participation of Tax Court judges in the Thrift Savings Plan.
Sec. 317. Exemption of teaching compensation of retired judges from
limitation on outside earned income.
Sec. 318. General provisions relating to magistrate judges of the Tax
Court.
Sec. 319. Annuities to surviving spouses and dependent children of
magistrate judges of the Tax Court.
Sec. 320. Retirement and annuity program.
Sec. 321. Incumbent magistrate judges of the Tax Court.
Sec. 322. Provisions for recall.
Sec. 323. Effective date.
TITLE IV--CONFIDENTIALITY AND DISCLOSURE
Sec. 401. Clarification of definition of church tax inquiry.
Sec. 402. Collection activities with respect to joint return
disclosable to either spouse based on oral
request.
Sec. 403. Taxpayer representatives not subject to examination on sole
basis of representation of taxpayers.
Sec. 404. Prohibition of disclosure of taxpayer identification
information with respect to disclosure of
accepted offers-in-compromise.
Sec. 405. Compliance by contractors with confidentiality safeguards.
Sec. 406. Higher standards for requests for and consents to disclosure.
Sec. 407. Civil damages for unauthorized disclosure or inspection.
Sec. 408. Expansion of disclosure in emergency circumstances.
Sec. 409. Disclosure of taxpayer identity for tax refund purposes.
Sec. 410. Disclosure to State officials of proposed actions related to
section 501(c) organizations.
Sec. 411. Treatment of public records.
Sec. 412. Employee identity disclosures.
Sec. 413. Taxpayer identification number matching.
Sec. 414. Form 8300 disclosures.
Sec. 415. Disclosure to law enforcement agencies regarding terrorist
activities.
TITLE V--SIMPLIFICATION
Subtitle A--Uniform Definition of Child
Sec. 501. Uniform definition of child, etc.
Sec. 502. Modifications of definition of head of household.
Sec. 503. Modifications of dependent care credit.
Sec. 504. Modifications of child tax credit.
Sec. 505. Modifications of earned income credit.
Sec. 506. Modifications of deduction for personal exemption for
dependents.
Sec. 507. Technical and conforming amendments.
Sec. 508. Effective date.
Subtitle B--Simplification Through Elimination of Inoperative
Provisions
Sec. 511. Simplification through elimination of inoperative provisions.
TITLE VI--REVENUE PROVISIONS
Subtitle A--Provisions Designed to Curtail Tax Shelters
Sec. 601. Penalty for failing to disclose reportable transaction.
Sec. 602. Accuracy-related penalty for listed transactions and other
reportable transactions having a
significant tax avoidance purpose.
Sec. 603. Modifications of substantial understatement penalty for
nonreportable transactions.
Sec. 604. Tax shelter exception to confidentiality privileges relating
to taxpayer communications.
Sec. 605. Disclosure of reportable transactions.
Sec. 606. Modifications to penalty for failure to register tax
shelters.
Sec. 607. Modification of penalty for failure to maintain lists of
investors.
Sec. 608. Modification of actions to enjoin certain conduct related to
tax shelters and reportable transactions.
Sec. 609. Understatement of taxpayer's liability by income tax return
preparer.
Sec. 610. Regulation of individuals practicing before the Department of
Treasury.
Sec. 611. Penalty on promoters of tax shelters.
Sec. 612. Statute of limitations for taxable years for which required
listed transactions not reported.
Sec. 613. Denial of deduction for interest on underpayments
attributable to tax-motivated transactions.
Sec. 614. Authorization of appropriations for tax law enforcement.
Part II--Other Corporate Governance Provisions
Sec. 621. Affirmation of consolidated return regulation authority.
Sec. 622. Declaration by chief executive officer relating to Federal
annual income tax return of a corporation.
Sec. 623. Denial of deduction for certain fines, penalties, and other
amounts.
Sec. 624. Disallowance of deduction for punitive damages.
Sec. 625. Increase in criminal monetary penalty for individuals to the
amount of the tax at issue.
Sec. 626. Doubling of certain penalties, fines, and interest on
underpayments related to certain offshore
financial arrangements.
Part III--Extension of IRS User Fees
Sec. 631. Extension of IRS user fees.
PART IV--OTHER REVENUE PROVISIONS
Sec. 641. Reporting of taxable mergers and acquisitions.
Sec. 642. Modification of definition of controlled group of
corporations.
TITLE I--IMPROVEMENTS IN TAX ADMINISTRATION AND TAXPAYER SAFEGUARDS
Subtitle A--Improvements in Efficiency and Safeguards in Internal
Revenue Service Collection
SEC. 101. WAIVER OF USER FEE FOR INSTALLMENT AGREEMENTS USING AUTOMATED
WITHDRAWALS.
(a) In General.--Section 6159 (relating to agreements for payment
of tax liability in installments) is amended by redesignating
subsection (e) as subsection (f) and by inserting after subsection (d)
the following:
``(e) Waiver of User Fees for Installment Agreements Using
Automated Withdrawals.--In the case of a taxpayer who enters into an
installment agreement in which automated installment payments are
agreed to, the Secretary shall waive the fee (if any) for entering into
the installment agreement.''.
(b) Effective Date.--The amendments made by this section shall
apply to agreements entered into on or after the date which is 180 days
after the date of the enactment of this Act.
SEC. 102. AUTHORIZATION FOR IRS TO ENTER INTO INSTALLMENT AGREEMENTS
THAT PROVIDE FOR PARTIAL PAYMENT.
(a) In General.--
(1) Section 6159(a) (relating to authorization of
agreements) is amended--
(A) by striking ``satisfy liability for payment
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