H.R. 5419, To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations

H.R. 5419

To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations

Committee
Ways and Means

Date
September 16, 2014 (113th Congress, 2nd Session)

Staff Contact
Communications

Floor Situation

On Tuesday, September 16, 2014, the House will consider H.R. 5419, a bill to amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax exempt status of certain organizations, under suspension of the rules.  H.R. 5418 was introduced on September 9, 2014 by Representative Charles Boustany (R-LA).

Bill Summary

H.R.5419 amends the Internal Revenue Code to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations. This legislation is ensures that the IRS safeguards the statutory appeal rights afforded to applicants for exempt status.

Background

Since early 2011, the Committees on Oversight and Government Reform and Ways and Means have been investigating evidence of possible criminal wrong doing by IRS employees, including former employee Lois Lerner, as it relates to the targeting of individuals and conservative organizations. On April 9, 2014, the Committee on Ways and Means sent a criminal referral letter to the Department of Justice outlining possible criminal conduct by Lois Lerner. Included in the letter is evidence that Lois Lerner sought to influence the IRS’ independent appeals process.  Separately the Committee on Ways and Means discovered that the IRS was denying appeal rights to groups that had been selected for extra review by Washington, D.C.

Cost

According to the Joint Committee on Taxation, H.R. 5419 would have a negligible effect on revenue.

Additional Information

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