S. 2044Senate113th Congress (2013-2015)In Committee

Taxpayer Accountability Act

Introduced February 26, 2014

Legislative Activity

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

February 26, 2014

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SenateIntro Referral

Introduced in Senate

February 26, 2014

SenateIntro Referral

Read twice and referred to the Committee on Finance.

February 26, 2014

Floor Debate

14 members

What members said about S. 2044 on the floor

6 Republicans8 Democrats
Robert Menendez
Sen. Robert MenendezD-NJ · Mar 24, 2014

Madam President, first let me thank my two colleagues, both distinguished members of the Senate Foreign Relations Committee, Senator McCain and Senator Durbin. Their work and their leadership on this…

Daniel Coats
Sen. Daniel CoatsR-IN · Mar 24, 2014

I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, when the Senate last met, I introduced, together with Senator Durbin, a resolution regarding our response to…

Debbie Stabenow
Sen. Debbie StabenowD-MI · Mar 24, 2014

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, one of the true bright spots in our economy right now has been, and continues to be,…

Christopher Murphy
Sen. Christopher MurphyD-CT · Mar 24, 2014

Madam President, I rise today to support the Ukraine assistance package, which will be on the floor for a vote later this evening. I want to thank the leadership of Senator Menendez and all the great…

Lisa Murkowski
Sen. Lisa MurkowskiR-AK · Mar 24, 2014

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Thank you, Mr. President. In Alaska there is a great deal of attention focused this week on the Great Alaska…

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John McCain
Sen. John McCainR-AZ · Mar 24, 2014

Madam President, I have a parliamentary inquiry: What is the business before the Senate? I thank the Presiding Officer. I urge my colleagues to not only vote for this particular measure but also to…

Robert P. Casey Jr.
Sen. Robert P. Casey Jr.D-PA · Mar 24, 2014

Mr. President, I would like to commend and salute the work done by Senator Toomey and his staff, working with ours, as well as the leaders he mentioned, beginning with Majority Leader Reid and…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Mar 24, 2014

Mr. President, I ask unanimous consent to proceed as if in morning business. Mr. President, in Vermont we have been fortunate that for almost two decades Judge William Sessions has served with…

Patrick J. Toomey
Sen. Patrick J. ToomeyR-PA · Mar 24, 2014

Mr. President, I rise this evening to speak in support of two nominees for Federal judgeships from Pennsylvania. I believe my colleague Senator Casey is going to have a message he will share with us…

Deb Fischer
Sen. Deb FischerR-NE · Mar 24, 2014

Madam President, while I realize Members of this body are very concerned about the situation in the Ukraine today and we are focused on the crisis happening there, I wish to take a few minutes to…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 24, 2014

Will the Senator yield for a question? Madam President, I wish to say through the Chair it was an honor to join my colleague Senator McCain in a whirlwind trip to Ukraine: 48 hours, maybe 6 extra to…

Patty Murray
Sen. Patty MurrayD-WA · Mar 24, 2014

Mr. President, I am sure all our colleagues have seen the news over the past few days from my home State of Washington where we are suffering from a devastating natural disaster. For those who…

John Cornyn
Sen. John CornynR-TX · Mar 24, 2014

The following Senators are necessarily absent: the Senator from Georgia (Mr. Chambliss) and the Senator from Illinois (Mr. Kirk).

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Harry Reid
Sen. Harry ReidD-NV · Mar 24, 2014

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded.

Bill Text

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Introduced in SenateIssued February 26, 2014

II

113th CONGRESS

2d Session

S. 2044

IN THE SENATE OF THE UNITED STATES

February 26, 2014

Mrs. Fischer (for herself, Mr. Inhofe, and Mr. Johanns) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To improve transparency and efficiency with respect to audits and communications between taxpayers and the Internal Revenue Service.

1.

Short title

This Act may be cited as the Taxpayer Accountability Act.

2.

Deadline for responses to taxpayer correspondence

Not later than 30 days after receiving any written correspondence from a taxpayer, the Internal Revenue Service shall provide a substantive written response. For purposes of the preceding sentence, an acknowledgment letter shall not be treated as a substantive response.

3.

Taxpayer notification of disclosures by IRS of taxpayer information

(a)

In general

Not later than 30 days after disclosing any taxpayer information to any agency or instrumentality of Federal, State, or local government, the Internal Revenue Service shall provide a written notification to the taxpayer describing—

(1)

the information disclosed,

(2)

to whom it was disclosed, and

(3)

the date of disclosure.

(b)

Exception

Subsection (a) shall not apply if the Secretary of the Treasury, or the Secretary’s designee, determines that such notification would be detrimental to an ongoing criminal investigation or pose a risk to national security.

4.

Deadline for conclusion of audits of individual taxpayers

Any audit of a tax return of an individual by the Internal Revenue Service shall be concluded not later than 1 year after the date of the initiation of such audit and the Internal Revenue Service shall not assess any tax with respect to which such audit relates after the conclusion of such audit.