Library / Laws / 113th / hr / H.R. 2768 / Introduced in House
I
113th CONGRESS
1st Session
H. R. 2768
IN THE HOUSE OF REPRESENTATIVES
July 22, 2013
Mr. Roskam 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 clarify
that a duty of the Commissioner of Internal Revenue is to ensure that Internal
Revenue Service employees are familiar with and act in accord with certain
taxpayer rights.
1.
Short title
This Act may be cited as the
Taxpayer Bill of Rights Act of
2013.
2.
Duty to ensure
that IRS employees are familiar with and act in accord with certain taxpayer
rights
Section 7803 of the
Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as
paragraph (4) and by inserting after paragraph (2) the following new
paragraph:
(3)
Execution of
Duties in Accord with Taxpayer Rights
In discharging his duties, the Commissioner
shall ensure that employees of the Internal Revenue Service are familiar with
and act in accord with taxpayer rights as afforded by other provisions of this
title, including—
(A) the right to be
informed,
(B) the right to be
assisted,
(C) the right to be
heard,
(D) the right to pay
no more than the correct amount of tax,
(E) the right of
appeal,
(F) the right to
certainty,
(G) the right to
privacy,
(H) the right to
confidentiality,
(I) the right to
representation, and
(J) the right to a
fair and just tax
system.
.