H.R. 5370 – Eliminate Failed IRS Oversight Board Act

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Updated April 15, 2026 at 8:58 PM UTC

The Eliminate Failed IRS Oversight Board Act would remove the Internal Revenue Service Oversight Board from the tax code. It deletes the board’s authorizing section and cleans up other statutes that refer to the board, effectively ending the board’s existence and any related oversight functions.

Key Provisions

Repeals section 7802 of the Internal Revenue Code, which created the IRS Oversight Board.
Deletes all references to the Oversight Board in other tax code sections (e.g., §4946(c), §6103(h), §7803).
Amends the Inspector General Act to remove mentions of the IRS Oversight Board.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 21, 2018

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HouseIntro Referral

Introduced in House

March 21, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 21, 2018

Bill Text

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Introduced in HouseIssued March 21, 2018

I

115th CONGRESS

2d Session

H. R. 5370

IN THE HOUSE OF REPRESENTATIVES

March 21, 2018

Mr. Sam Johnson of Texas introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to eliminate the IRS Oversight Board.

1.

Short title

This Act may be cited as the Eliminate Failed IRS Oversight Board Act.

2.

Elimination of IRS Oversight Board

(a)

In general

Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by striking section 7802 (and by striking the item relating to such section in the table of sections of such subchapter).

(b)

Conforming amendments

(1)

Section 4946(c) of such Code is amended by adding or at the end of paragraph (5), by striking , or at the end of paragraph (6) and inserting a period, and by striking paragraph (7).

(2)

Section 6103(h) of such Code is amended by striking paragraph (6).

(3)

Section 7803(a) of such Code is amended by striking paragraph (4).

(4)

Section 7803(c)(1)(B)(ii) of such Code is amended by striking and the Oversight Board.

(5)

Section 7803(c)(2)(B)(iii) of such Code is amended by striking the Oversight Board,.

(6)

Section 8D of the Inspector General Act of 1978 is amended—

(A)

in subsections (g)(2) and (h), by striking the Internal Revenue Service Oversight Board and,

(B)

in subsection (l)(1), by striking or the Internal Revenue Service Oversight Board, and

(C)

in subsection (l)(2), by striking and the Internal Revenue Service Oversight Board.