,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #becj  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bg1 #bjac ,mr4
 ,roskam introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to improve
 transparency and efficiency with       
respect to audits and communications    
between taxpayers and the ,internal     
,revenue ,service4  #a4 ,short title    
,this ,act may be cited as the ,taxpayer
 ,transparency and ,efficient ,audit    
,act4  #b4 ,deadline for responses to   
taxpayer correspondence ,not later than 
#cj days after receiving any written    
correspondence from a taxpayer1 the     
,internal ,revenue ,service shall       
provide a substantive written response4 
,for purposes of the preceding sentence1
 an acknowledgment letter shall not be  
treated as a substantive response4  #c4 
,taxpayer notification of disclosures by
 ,,irs of taxpayer information  7a7 ,in 
general ,not later than #cj days after  
disclosing any taxpayer information to  

any agency or instrumentality of        
,federal1 ,state1 or local government1  
the ,internal ,revenue ,service shall   
provide a written notification to the   
taxpayer describing--  7#a7 the         
information disclosed1  7#b7 to whom it 
was disclosed1 and  7#c7 the date of    
disclosure4  7b7 ,exception ,subsection 
7a7 shall not apply if the ,secretary of
 the ,treasury1 or the ,secretary's     
designee1 determines that such          
notification would be detrimental to an 
ongoing criminal investigation or pose a
 risk to national security4  #d4        
,deadline for conclusion of audits of   
individual taxpayers ,any audit of a tax
 return of an individual by the         
,internal ,revenue ,service shall be    
concluded not later than #a year after  
the date of the initiation of such audit
 and the ,internal ,revenue ,service    
shall not assess any tax with respect to
 which such audit relates after the     
conclusion of such audit4