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S. 5072Senate119th Congress (2025-2027)In Committee

Taxpayer Transparency and Notice Act

Sponsored by Ben Ray LujánSen. Ben Ray Luján (D-NM)
Introduced July 22, 2026

AI-Generated Summary

Updated July 29, 2026 at 3:52 AM UTC

The Taxpayer Transparency and Notice Act would change the Internal Revenue Code so the IRS must send taxpayers with unpaid tax balances a notice at least every three months. The notice would show how much extra penalties and interest could add up and point the taxpayer to assistance programs. The rule skips taxpayers who are already under a payment agreement, an offer‑in‑compromise, or whose tax is deemed non‑collectible. The new requirements would start two years after the law takes effect.

Key Provisions

  • Amends the notice requirement so the IRS must send notices at least quarterly (instead of annually) to taxpayers who owe taxes.
  • Each notice must include an estimate of any penalties and interest that could accrue if the debt isn’t paid within the remaining collection period.
  • The notice must also list programs and services that can help the taxpayer resolve the debt.
  • The quarterly notice rule does not apply while a payment agreement or offer‑in‑compromise is in effect, or when the IRS has determined the tax is not collectible.
  • The changes become effective 24 months after the law is enacted.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

July 22, 2026

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SenateIntro Referral

Introduced in Senate

July 22, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

July 22, 2026

Bill Text

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Introduced in SenateIssued July 22, 2026

II

119th CONGRESS

2d Session

S. 5072

IN THE SENATE OF THE UNITED STATES

July 22, 2026

Mr. Luján (for himself and Mr. Cornyn) 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 the Internal Revenue Service to send quarterly notices to taxpayers with unpaid balances.

1.

Short title

This Act may be cited as the Taxpayer Transparency and Notice Act.

2.

Quarterly notices to certain taxpayers with delinquencies

(a)

In general

Section 7524 of the Internal Revenue Code of 1986 is amended—

(1)

in the heading, by striking Annual notice and inserting Notice,

(2)

by striking Not less often than annually and inserting the following:

(a)

In general

Except as provided in subsection (b), not less often than quarterly

, and

(3)

by adding at the end the following:

(b)

Information on penalties and interest

The notice described in subsection (a) shall include—

(1)

an estimate of the amount of penalties and interest that may accrue if the delinquent tax debt is not fully paid within the period remaining under section 6502(a), and

(2)

programs and services that can provide assistance to the taxpayer.

(c)

Exception

The requirement under subsection (a) shall not apply—

(1)

during any period in which an agreement described in section 6159(a) or an accepted offer-in-compromise (as described in section 7122) is in effect, or

(2)

in the case of a taxpayer for which the Secretary has determined that the tax is not collectible (within the meaning of section 6343(e)).

.

(b)

Conforming amendment

The table of sections for chapter 77 of such Code is amended by striking the item relating to section 7524 and inserting the following new item:

Sec. 7524. Notice of tax delinquency.

.

(c)

Effective date

The amendments made by this section shall take effect on the date which is 24 months after the date of enactment of this Act.