H.R. 5386House115th Congress (2017-2019)In Committee

IRS FAST Act

Introduced March 22, 2018

AI-Generated Summary

Updated April 15, 2026 at 8:59 PM UTC

The IRS FAST Act requires the Internal Revenue Service to give taxpayers access to the non‑confidential parts of their case files before a scheduled conference with the IRS Office of Appeals. The law sets a deadline of at least ten days before the conference, but lets a taxpayer choose to receive the files earlier if they wish. This change is aimed at helping taxpayers prepare for appeals meetings.

Key Provisions

  • Taxpayers with a scheduled IRS Office of Appeals conference must be provided the non‑privileged portions of the case file at least 10 days before the conference.
  • If a taxpayer prefers a faster review, they can elect to receive the file earlier, replacing the 10‑day deadline with the actual conference date.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

March 22, 2018

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HouseIntro Referral

Introduced in House

March 22, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

March 22, 2018

Floor Debate

22 members

What members said about H.R. 5386 on the floor

11 Republicans11 Democrats
Betty McCollum
Rep. Betty McCollumD-MN-4 · Jul 18, 2018

Mr. Chair, I rise in opposition to this amendment. Mr. Chair, the gentleman's amendment would block the EPA from regulating methane emissions from sources in the oil and gas sector. Methane is a…

Ken Calvert
Rep. Ken CalvertR-CA-42 · Sep 7, 2017

Mr. Chairman, pursuant to section 3 of House Resolution 504 and as the designee of the gentleman from New Jersey (Mr. Frelinghuysen), I offer amendments en bloc. A list of the included amendments…

Betty McCollum
Rep. Betty McCollumD-MN-4 · Sep 7, 2017

Mr. Chairman, I yield 3 minutes to the gentleman from Washington (Mr. Heck). Mr. Chairman, I have no opposition to this en bloc amendment moving forward, and I reserve the balance of my time. Mr.…

Raúl M. Grijalva
Rep. Raúl M. GrijalvaD-AZ-3 · Sep 7, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, my amendment will restore $12 million in cuts to the already underfunded Superfund Enforcement program, with an equivalent cut to Bureau…

Kevin Brady
Rep. Kevin BradyR-TX-8 · Apr 18, 2018

Mr. Speaker, pursuant to House Resolution 831, I call up the bill (H.R. 5444) to amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes,…

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Gwen Moore
Rep. Gwen MooreD-WI-4 · Jul 18, 2018

Mr. Chair, I have an amendment at the desk. Mr. Chairman, let me thank the committee for supporting me in my very important amendments last evening, and I have another very important amendment that…

Lynn Jenkins
Rep. Lynn JenkinsR-KS-2 · Apr 18, 2018

Mr. Speaker, I reserve the balance of my time. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, today marks a significant step forward for the American taxpayer as we take up the…

Earl Blumenauer
Rep. Earl BlumenauerD-OR-3 · Apr 18, 2018

Mr. Speaker, I appreciate the gentleman's courtesy, and I appreciate his hard work with Chair Jenkins moving this forward. This is an example of--maybe people don't think it is earthshaking-- but…

David E. Price
Rep. David E. PriceD-NC-4 · Sep 7, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, my amendment would restore the EPA's Science and Technology account to 2017 levels. I offer this amendment to underscore the importance of…

John Lewis
Rep. John LewisD-GA-5 · Apr 18, 2018

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I want to thank Chairman Brady for all of his great and good work and for all of his help. Mr. Speaker, I rise in strong support…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Sep 7, 2017

Mr. Chair, thank you for this opportunity to speak in support of my amendment to Division A of H.R. 3354, the ``Interior and Environment Appropriations Act for Fiscal Year 2018.'' Let me also thank…

Barry Loudermilk
Rep. Barry LoudermilkR-GA-11 · Jul 18, 2018

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, under the Clean Water Act, Congress gave the Environmental Protection Agency the authority to regulate any air pollutant from any class or…

H. Morgan Griffith
Rep. H. Morgan GriffithR-VA-9 · Sep 7, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I ask unanimous consent that the amendment be modified in the form I have placed at the desk. Mr. Chairman, I appreciate the consideration…

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Darin LaHood
Rep. Darin LaHoodR-IL-18 · Apr 18, 2018

Mr. Speaker, I want to thank Chairwoman Jenkins for yielding the time. Mr. Speaker, I rise today in support of H.R. 5444, the Taxpayer First Act. As I travel around my district, one of the common…

Doug Lamborn
Rep. Doug LambornR-CO-5 · Jul 18, 2018

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I yield myself such time as I may consume. Mr. Chairman, the Preble's meadow jumping mouse is a tiny rodent with a body approximately 3…

Glenn Thompson
Rep. Glenn ThompsonR-PA-5 · Sep 7, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I thank the chairman of the subcommittee for the opportunity to offer this amendment. Mr. Chairman, prior to the enactment of the Surface…

James R. Langevin
Rep. James R. LangevinD-RI-2 · Sep 7, 2017

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, before I actually get to my amendment, I just want to say in reference to the previous discussion about properly funding the National…

Scott Perry
Rep. Scott PerryR-PA-4 · Jul 18, 2018

Mr. Chairman, the EPA has imposed these substantial competitive barriers, despite the industry's significant reduction in methane emissions through their own initiatives and innovation. What is not…

Louise McIntosh Slaughter
Rep. Louise McIntosh SlaughterD-NY-25 · Sep 7, 2017

Mr. Chairman, I thank Chairman Calvert and Chairman Frelinghuysen for their commitment to the arts. I greatly appreciate the subcommittee's efforts to fund the National Endowment for the Arts and the…

Terri A. Sewell
Rep. Terri A. SewellD-AL-7 · Apr 18, 2018

Mr. Speaker, I rise today in support of H.R. 5444, the Taxpayer First Act. I want to take a point of personal privilege and congratulate the gentlewoman from Kansas and the gentleman from Georgia for…

Ken Calvert
Rep. Ken CalvertR-CA-42 · Jul 18, 2018

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days to revise and extend their remarks and to include extraneous material on H.R. 6147, and that I may include tabular…

Anna G. Eshoo
Rep. Anna G. EshooD-CA-18 · Apr 18, 2018

Mr. Speaker, I thank our beloved John Lewis for yielding time to me. Mr. Speaker, I rise today in strong support of H.R. 5444, the Taxpayer First Act. This is bipartisan legislation, and it was…

Markwayne Mullin
Rep. Markwayne MullinR-OK-2 · Jul 18, 2018

Mr. Chair, I have an amendment at the desk. Mr. Chairman, this amendment would prohibit funds from enforcing the Obama administration EPA methane rule. This rule is currently facing litigation…

Leonard Lance
Rep. Leonard LanceR-NJ-7 · Sep 7, 2017

Mr. Chairman, I thank both Chairman Calvert and Chairman Frelinghuysen for their work on this legislation. I greatly appreciate the committee's efforts to fund the National Endowment for the Arts and…

Bill Text

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Introduced in HouseIssued March 22, 2018

I

115th CONGRESS

2d Session

H. R. 5386

IN THE HOUSE OF REPRESENTATIVES

March 22, 2018

Mr. Young of Iowa introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.

1.

Short title

This Act may be cited as the IRS Fair Appeals Saving Taxpayers Act or as the IRS FAST Act.

2.

Access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals

(a)

In general

In the case of any taxpayer with respect to which a conference with the Internal Revenue Service Office of Appeals has been scheduled, such taxpayer shall be provided access to the nonprivileged portions of the case file on record regarding the disputed issues not later than 10 days before the date of such conference.

(b)

Taxpayer election To expedite conference

If the taxpayer so elects, subsection (a) shall be applied by substituting the date of such conference for 10 days before the date of such conference.