Voice your opinion on congressional bill HR2681-118 and let lawmakers know your stance with UnPac!

Small Business Taxpayer Bill of Rights Act of 2023

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 Independent 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.

House floor actions Actions

IntroReferral

Apr. 18
2023

Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Accountability, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

IntroReferral
Apr. 18 2023	Introduced in House Introduced in House