The measures, part of a broader IRS reform package, address penalty approvals, Tax Court authority and relief for innocent spouses.
WASHINGTON — The U.S. Senate unanimously passed three bills authored by Sen. Tim Scott, R-S.C., as part of the Taxpayer Assistance and Service Act, according to Scott’s office.
The legislation is intended to update Internal Revenue Service technology, improve customer service standards and protect taxpayers involved in disputes with the agency, the office said.
Scott’s three measures included in the package are the IRS Accountability and Taxpayer Protection Act, the Tax Court Parity Act and the Tax Relief for Innocent Spouses Act.
“Hardworking Americans deserve a tax system that works for them, not against them. My three bills strengthen taxpayer protections and fix inconsistencies in our tax system so Americans are treated fairly,” Scott said. “By unanimously passing these commonsense reforms, the Senate is making it clear that the American people should not have to pay the price for flaws in our tax system. I’ll continue standing up for American taxpayers and fighting to help them keep more of their hard-earned money where it belongs – in their pockets, not the government’s.”
The IRS Accountability and Taxpayer Protection Act would require IRS employees to obtain supervisor approval before issuing or denying penalties, shielding taxpayers from improper or automated fines, according to Scott’s office.
The Tax Court Parity Act would give the U.S. Tax Court authority to revisit and correct prior rulings in limited situations, including clerical errors, newly discovered evidence, fraud, misconduct concerns or defective judgments.
The Tax Relief for Innocent Spouses Act would let the Tax Court consider the full body of evidence in appeals involving spouses seeking relief from tax debts caused by a partner’s hidden income or errors. Scott’s office said the provision is meant to help spouses facing domestic abuse or without access to financial records.
Based on a release from U.S. Sen. Tim Scott.
Source: U.S. Sen. Tim Scott original release.
