H.R. 5440

To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.

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I

115th CONGRESS

2d Session

H. R. 5440

IN THE HOUSE OF REPRESENTATIVES

April 9, 2018

Mrs. Handel (for herself and Mr. O'Halleran) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To require notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.

1.

Notice from IRS regarding closure of taxpayer assistance centers

Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury, or the Secretary’s delegate, shall—

(1)

make publicly available (including by non-electronic means) a notice which—

(A)

identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and

(B)

identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and

(2)

submit to Congress a written report that includes the information included in the notice described in paragraph (1), the reasons for such proposed closure, and such other information as the Secretary may determine appropriate.