S. 2081Senate113th Congress (2013-2015)In Committee

Taxpayer Protection Act of 2014

Introduced March 5, 2014

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

March 5, 2014

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SenateIntro Referral

Introduced in Senate

March 5, 2014

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S1322)

March 5, 2014

SenateIntro Referral

Read twice and referred to the Committee on Finance.

March 5, 2014

Floor Debate

4 members

What members said about S. 2081 on the floor

1 Republican3 Democrats
Tom Harkin
Sen. Tom HarkinD-IA · Mar 5, 2014

Earlier today a vote was taken in the Senate that, to this Senator, marked about the lowest point that I think this Senate has descended in my 30 years here. I don't say that lightly. I was in…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Mar 5, 2014

Mr. President, I rise today to speak about a bill I am introducing with the Senior Senator from Idaho, that will help improve the long term health and abundance of United States' fish populations.…

Barbara Boxer
Sen. Barbara BoxerD-CA · Mar 5, 2014

Mr. President, I was very interested in listening to both my colleagues, Tom Harkin, who I thought was very passionate about the need to understand that when people do pro bono work, as Justice…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Mar 5, 2014

Mr. President, I thank my colleague from California for allowing me to precede her in speaking on the Senate floor this evening. I very much appreciate her courtesy. (The remarks of Senator Collins…

Bill Text

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Introduced in SenateIssued March 5, 2014

II

113th CONGRESS

2d Session

S. 2081

IN THE SENATE OF THE UNITED STATES

March 5, 2014

Ms. Collins introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to require notification of Congress by the Internal Revenue Service Oversight Board regarding any violation of the Constitutional rights of taxpayers.

1.

Short title

This Act may be cited as the Taxpayer Protection Act of 2014.

2.

Notification of Congress regarding violations of taxpayers' constitutional rights

(a)

In general

Section 7802(f)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(C)

Constitutional rights of taxpayers

For purposes of the annual report required under subparagraph (A), the Oversight Board shall include the following information:

(i)

Any claim filed during the preceding year by a taxpayer alleging, with respect to such taxpayer, a violation of any right under the Constitution of the United States by an employee of the Internal Revenue Service.

(ii)

For purposes of each claim described in clause (i)—

(I)

whether a final administrative or judicial determination on such claim has been reached, and

(II)

subject to section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998, whether the employment of any employee of the Internal Revenue Service determined to be liable for such violation has been terminated or, for any personnel action other than termination of such employee, the reasons provided by the Commissioner of Internal Revenue for such determination.

(iii)

The effectiveness of any procedures and measures established by the Internal Revenue Service to prevent discrimination by any employee of the Internal Revenue Service against any taxpayer on the basis of the political affiliation, beliefs, or activities of such taxpayer.

.

(b)

Effective date

The amendments made by this section shall take effect on the date of the enactment of this Act.