H.R. 2768: Taxpayer Bill of Rights Act of 2013

H.R. 2768

Taxpayer Bill of Rights Act of 2013

Date
July 31, 2013 (113th Congress, 1st Session)

Staff Contact
Communications

Floor Situation

On Wednesday, July 31, 2013, the House will consider H.R. 2768, the Taxpayer Bill of Rights of 2013, under a suspension of the rules.  The bill was introduced on July 22, 2013 by Rep. Peter Roskam (R-IL) and referred to the Committee on Ways and Means. 

Bill Summary

H.R. 2768 amends Section 7803 of the Internal Revenue Code of 1986 to compel the Commissioner of the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer bill of rights, which include:

  • the right to be informed
  • the right to be assisted
  • the right to be heard
  • the right to pay no more than the correct amount of tax
  • the right of appeal
  • the right to certainty
  • the right to privacy
  • the right to confidentiality
  • the right to representation
  • the right to a fair and just tax system

Background

Section 7803 of the Internal Revenue Code of 1986 identifies the duties and functions of the Commissioner of the IRS.  The added language to this section is intended to clarify that the IRS Commissioner is responsible for the IRS’ execution of  the rights of taxpayers.

Cost

No CBO estimate is currently available.  The Joint Committee on Taxation (JCT) estimates that this bill has no revenue effect.

Additional Information

 For questions or further information contact the GOP Conference at 5-5107.