,,ii  #aadth ,,congress  #ast ,session  
,s4 #iea  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #ae1         
#bjae,ms4 ,ayotte introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf 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 rights4  #a4 ,short title ,this
 ,act may be cited as the ,taxpayer     
,bill of ,rights ,act of #bjae4  #b4    
,duty to ensure that ,,irs employees are
 familiar with and act in accord with   
certain taxpayer rights  7a7 ,in general
 ,section #ghjc7;a7 of the ,internal    
,revenue ,code of #aihf is amended by   
redesignating paragraph 7#c7 as         
paragraph 7#d7 and by inserting after   
paragraph 7#b7 the following new        
paragraph3  7#c7 ,execution of duties in
 accord with taxpayer rights ,in        

discharging his duties1 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 title1      
including--  7,a7 the right to be       
informed1 as described in sections      
#fbab1 #fbac7;b71 #fdjb7l71 #fgea7;a71  
#geba7;b77#a71 and #gebb of the         
,internal ,revenue ,code of #aihf1 and  
sections #ceja through #cejd and #cejf  
of the ,internal ,revenue ,service      
,restructuring and ,reform ,act of      
#aiih1 including--  7i7 reasonable      
access to tax forms and instruction     
booklets1 and  7ii7 written guidance and
 correspondence from the ,internal      
,revenue ,service that is accessible1   
consistent1 written in plain language   
and easy to understand1  7,b7 the right 
to be treated fairly1 professionally1   
and courteously by the employees of the 
,internal ,revenue ,service1 as         
described in sections #fbab7;a71 #fcjd1 

and #gebf of the ,internal ,revenue     
,code of #aihf and sections #cgje7;a7   
and #cgji of the ,internal ,revenue     
,service ,restructuring and ,reform ,act
 of #aiih1  7,c7 the right to pay no    
more than the correct amount of tax1 as 
described in sections #fbab1 #fbac7;b71 
#fdjb1 #fdjd7;a71 #fdjd7;e71 #fejb1     
#gabb1 #gebd1 and #gebf of the ,internal
 ,revenue ,code of #aihf and section    
#cejf of the ,internal ,revenue ,service
 ,restructuring and ,reform ,act of     
#aiih1 including the right of the       
taxpayer to pay only the amount of tax  
legally due and to have all tax payments
 applied properly by the ,internal      
,revenue ,service1  7,d7 the right to   
challenge the position of the ,internal 
,revenue ,service and be heard1 as      
described in sections #fbab1 #fbac7;b71 
#fcbj1 #fccj1 and #gebf of the ,internal
 ,revenue ,code of #aihf1  7,e7 the     
right to appeal a decision of the       
,internal ,revenue ,service in an       
independent forum1 as described in      

sections #faei7;e71 #fbab1 #fbac1 #fccj1
 #gabb7;e71 #gabc1 #gdbb1 #gdbh1 #gdbi1 
and #gdgf through #gdgi of the ,internal
 ,revenue ,code of #aihf and section    
#ajja7;a77#d7 of the ,internal ,revenue 
,service ,restructuring and ,reform ,act
 of #aiih1  7,f7 the right to finality1 
as described in sections #fbac7;a71     
#fdjb1 #feja1 #fejb1 #feaa1 #gdha1 and  
#gfje7;b7 of the ,internal ,revenue     
,code of #aihf1  7,g7 the right to      
privacy1 as described in sections #fcbj1
 #fccj1 #fcca1 #fccd1 #fcce1 #fccg1     
#fcdj1 #gfjb7;e71 and #gabb7;d77#c77;,b7
 of such ,code1  7,h7 the right to      
confidentiality1 as described in        
sections #fajc1 #fgab1 #gbaf1 #gebe1    
#gfjb7;c71 and #ghjc7;c77#d77;,a77iv7 of
 such ,code1  7,i7 the right to retain  
representation1 as described in sections
 #gdcj1 #geba1 and #gebf of such ,code1 
and  7,j7 the right to a fair and just  
tax system that does not target         
individual taxpayers or organizations   
based on their beliefs1 as described in 

sections #faei1 #fccd1 #fdjd1 #fejb1    
#feaa1 #ffea1 #ffef1 #fffb1 #ffgf1      
#ffid1 #gabb1 #gebf1 #ghjc7;c71 and     
#ghaa of such ,code4  4  7b7 ,effective 
date ,the amendments made by this       
section shall take effect on the date of
 the enactment of this ,act4