,,ii #aaith ,,congress #b;d ,session ,s4 #dcjb ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,april #ae 7legislative day1 ,april #ad71 #bjbf,mr4 ,warner 7for himself and ,mr4 ,cassidy7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to improve services provided to taxpayers by the ,internal ,revenue ,service4 #a4 ,short title2 etc 7a7 ,short title ,this ,act may be cited as the ,improving ,,irs ,customer ,service ,act4 7b7 ,references to ,secretary ,for purposes of this ,act1 the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 #b4 ,establishment of dashboard to inform taxpayers of backlogs and wait times 7a7 ,in general ,the ,secretary shall require the ,internal ,revenue ,service to provide in real time on its public website1 to the extent practical1 the following3 7#a7 ,separately with respect to each applicable phone number extension-- 7,a7 the number of callers connected to speak directly with a representative of the ,internal ,revenue ,service1 7,b7 the number of callers connected to speak with an automated system1 7,c7 the number of callers who are waiting to be connected to speak directly with a representative of the ,internal ,revenue ,service or an automated system1 7,d7 the longest amount of time that any caller has been waiting to be connected to speak directly with a representative of the ,internal ,revenue ,service1 and 7,e7 whether callback service is currently available1 and if not1 when such service is scheduled to be available4 7#b7 ,an application or tool embedded on the website which-- 7,a7 displays all of the information described in paragraph 7#a71 and 7,b7 estimates the approximate wait time to speak directly with a representative of the ,internal ,revenue ,service4 7#c7 ,an application programming interface which allows any person to access the information described in paragraph 7#a7 using automation and to create an application or tool embedded on a website to display such information4 7#d7 ,for each applicable phone number extension1 a summary of the information described in paragraph 7#a7 with respect to the prior month1 including-- 7,a7 the average and median length of calls1 7,b7 the average and median amount of time that callers were speaking directly with a representative of the ,internal ,revenue ,service1 7,c7 the number and percent of calls that were directed to an automated system1 7,d7 the number and percent of calls that were disconnected or terminated by the ,internal ,revenue ,service1 7,e7 the number of callers who were transferred to another applicable phone number extension after the call was initially answered by a representative of the ,internal ,revenue ,service1 7,f7 the average and median amount of time that callers described in subparagraph 7,e7 were on hold following the transfer1 and 7,g7 the number and percent of callers who indicated that they received the answers or service for which they were contacting the ,internal ,revenue ,service4 7b7 ,detection of automated calls ,the ,secretary shall require the ,internal ,revenue ,service to use technology to detect and screen out automated calls4 7c7 ,information regarding delays ,for any week in which there was a significant delay with respect to any applicable item 7referred to in this subsection as an applicable week71 the ,secretary shall require the ,internal ,revenue ,service to provide on its public website1 during the week subsequent to the applicable week1 information with respect to each such applicable item regarding the earliest date on which any such applicable items that were processed during the applicable week were received by the ,internal ,revenue ,service4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,applicable item ,the term applicable item means each category of tax return1 claim1 statement1 or other document filed with the ,internal ,revenue ,service4 7#b7 ,applicable phone number extension ,the term applicable phone number extension means any extension or application which may be reached by calling a phone number which is listed by the ,internal ,revenue ,service on any website1 publication1 form1 or instruction which is available to the public and-- 7,a7 operated by the ,internal ,revenue ,service accounts management function1 7,b7 operated by the ,internal ,revenue ,service automated collection function1 7,c7 managed by the ,internal ,revenue ,service ,joint ,operations ,center1 7,d7 managed and staffed by a contractor on behalf of the ,internal ,revenue ,service1 or 7,e7 received not less than #bjj1jjj calls during the preceding calendar year4 7#c7 ,significant delay ,the term significant delay means1 in the case of any applicable item for any week1 the failure to process all of such applicable items which were received by the ,internal ,revenue ,service at least #ba days before the first day of the week4 7e7 ,effective date ,the requirements of this section shall apply to periods beginning after the date which is #ab months after the date of enactment of this ,act4 #c4 ,expansion of electronic access to information about returns and refunds ,not later than ,january #a of the first calendar year beginning more than #ab months after the date of enactment of this ,act1 through a website and mobile application1 the ,secretary shall provide individualized1 specific1 and up-to-date information to taxpayers regarding their tax returns and amended returns1 including information with respect to whether the ,internal ,revenue ,service has-- 7#a7 received such return and entered such return into their systems1 7#b7 completed processing such return1 including-- 7,a7 the date on which the ,internal ,revenue ,service issued any refund of any overpayment of tax1 7,b7 the estimated date on which the taxpayer can expect to receive such refund1 and 7,c7 7i7 if the refund will be issued by electronic fund transfer1 the financial account to which such refund will be deposited1 including-- 7,i7 the partial or full account number for such account1 and 7,,ii7 the name and routing number of the financial institution1 or 7ii7 if the refund will be issued by paper check1 the address to which the check will be mailed1 or 7#c7 suspended processing such return1 including-- 7,a7 the reason for the suspension1 and 7,b7 in the case of any information which was requested by the ,internal ,revenue ,service-- 7i7 the information requested1 7ii7 the form and manner for submission of such information1 and 7iii7 the date on which such information is due to be submitted to the ,internal ,revenue ,service4 #d4 ,expansion of callback technology ,it is the sense of ,congress that-- 7#a7 taxpayers contacting the ,internal ,revenue ,service should have the option to receive a callback1 and 7#b7 not later than calendar year #bjbh1 the ,internal ,revenue ,service should provide any taxpayer 7including any taxpayer residing outside of the ,united ,states7 the option to receive a callback for any call made by the taxpayer to an applicable phone number extension 7as defined in section #b7;d77#b7 of this ,act7 which has not been answered within #e minutes4 #e4 ,expansion of online accounts 7a7 ,in general ,not later than ,january #a of the first calendar year beginning more than #ah months after the date of enactment of this ,act1 the ,secretary shall make available a website or mobile application which allows any taxpayer 7including any taxpayer residing outside of the ,united ,states7 the ability to-- 7#a7 in a manner consistent with any applicable limitations under section #fajc of the ,internal ,revenue ,code of #aihf1 view any return 7as defined in section #fajc7;b77#a7 of the ,internal ,revenue ,code of #aihf71 document1 notice1 or letter 7with the exception of any educational item which has no legal effect7 which1 during the applicable period 7as defined in subsection 7d771 has been-- 7,a7 sent by the ,internal ,revenue ,service to such taxpayer1 or 7,b7 filed with 7or1 in the case of any document not required to be filed1 sent to7 the ,internal ,revenue ,service-- 7i7 by such taxpayer1 7ii7 by a person described in subsection 7c7 of section #fajc of the ,internal ,revenue ,code of #aihf with respect to such taxpayer1 or 7iii7 with respect to such taxpayer in a manner described in subsection 7e7 of such section1 7#b7 with respect to any document1 notice1 or letter sent to such taxpayer by the ,internal ,revenue ,service1 respond to such document1 notice1 or letter by uploading or otherwise transmitting the taxpayer's response through the website or mobile application1 and 7#c7 in the case of-- 7,a7 any representative of such taxpayer who is authorized to practice before the ,department of the ,treasury pursuant to section #ccj of title #ca1 ,united ,states ,code1 7,b7 any tax return preparer 7as defined in section #ggja7;a77#cf7 of the ,internal ,revenue ,code of #aihf7 with an identifying number 7as described in section #faji7;a77#d7 of such ,code71 or 7,c7 any qualified reporting agent1 permit such representative1 preparer1 or agent1 to the extent authorized by the taxpayer1 to access the information described in paragraph 7#a7 or transmit any information described in paragraph 7#b74 7b7 ,availability for viewing ,with respect to any return1 document1 notice1 or letter described in paragraph 7#a7 of subsection 7a71 such return1 document1 notice1 or letter shall be made available for viewing by the taxpayer 7or1 pursuant to paragraph 7#c7 of such subsection1 any representative1 tax return preparer1 or qualified reporting agent authorized by the taxpayer7 as soon as is practicable and within such periods as are established pursuant to regulations prescribed by the ,secretary4 7c7 ,access to multiple accounts by representative1 preparer1 or agent ,for purposes of subsection 7a77#c71 the website or mobile application shall allow a representative1 tax return preparer1 or qualified reporting agent to be able to access information for multiple taxpayers who have provided permission under such subsection without any requirement to individually and separately access the account of each such taxpayer4 7d7 ,applicable period 7#a7 ,in general ,subject to paragraph 7#b71 for purposes of subsection 7a77#a71 the term applicable period means the preceding #f-year period4 7#b7 ,prospective application ,the term applicable period shall not include any years ending before the date of enactment of this ,act4 7e7 ,qualified reporting agent 7#a7 ,in general ,for purposes of this section1 the term qualified reporting agent means a person-- 7,a7 which is properly authorized as an agent to sign and file employment tax returns1 make related payments and deposits1 and perform such other acts on behalf of a taxpayer under procedures set forth by the ,secretary1 7,b7 which has met such requirements as may be established by the ,secretary1 and 7,c7 for which authorization has not been revoked or suspended by the ,secretary pursuant to procedures established by the ,secretary4 7#b7 ,employment tax return ,for purposes of paragraph 7#a77;,a71 the term employment tax return means-- 7,a7 any return required to be filed by an employer to report the obligations of the employer and its employees under section #caja1 #caaa1 #ccja1 or #cdjb of the ,internal ,revenue ,code of #aihf1 and 7,b7 such other returns as designated by the ,secretary4 7f7 ,preventing unauthorized disclosure of return information by persons designated by taxpayers ,not later than ,january #a of the first calendar year beginning more than #ah months after the date of enactment of this ,act1 the ,secretary shall-- 7#a7 establish a program to investigate and address-- 7,a7 any access1 use1 or disclosure of return information 7as defined in section #fajc7;b7 of the ,internal ,revenue ,code of #aihf7 by any person which is in excess of the authorization permitted to such person pursuant to subsection 7a77#c71 and 7,b7 any related misconduct1 and 7#b7 annually publish1 on the public website of the ,internal ,revenue ,service1 the actions undertaken pursuant to the program described in paragraph 7#a71 such as the number of complaints investigated1 the number of persons whose access was revoked1 and other relevant statistical data4 7g7 ,focus groups ,for purposes of subsection 7a71 prior to the date that the website or mobile application described in such subsection is made available1 the ,secretary shall conduct focus groups with taxpayers and tax professionals to ensure that any amounts appropriated or otherwise made available for such purposes are expended in an appropriate manner4 #f4 ,individuals facing economic hardships informed of collection alternatives 7a7 ,in general ,not later than #ab months after the date of enactment of this ,act1 the ,secretary shall-- 7#a7 establish a program to identify taxpayers who-- 7,a7 are reasonably likely to be experiencing an economic hardship1 and 7,b7 have an unpaid tax liability1 and 7#b7 in the case of any taxpayer described in paragraph 7#a7 who requests to enter into an agreement described in section #faei7;a7 of the ,internal ,revenue ,code of #aihf1 provide such taxpayer with information regarding other options which the ,internal ,revenue ,service makes available to taxpayers who have an unpaid tax liability and are experiencing an economic hardship1 including-- 7,a7 an agreement described in such section for partial collection of a tax liability1 7,b7 an offer-in-compromise 7as described in section #gabb of such ,code71 and 7,c7 classification as currently not collectible 7within the meaning of section #fcdc7;e7 of such ,code74 7b7 ,economic hardship ,for purposes of this section1 in determining whether a taxpayer is reasonably likely to be experiencing an economic hardship1 such determination shall be made in the same manner as determined under section #fcdc7;a77#a77;,d7 of the ,internal ,revenue ,code of #aihf based on-- 7#a7 the most recent income and asset data which the ,secretary has received from a return or a report from1 or with respect to1 such taxpayer1 and 7#b7 the schedules described in section #gabb7;d77#b77;,a7 of such ,code4 7c7 ,report ,not later than #b years after the date of enactment of this ,act1 the ,secretary1 in consultation with the ,national ,taxpayer ,advocate1 shall submit a report to the ,committee on ,ways and ,means of the ,house of ,representatives and the ,committee on ,finance of the ,senate regarding-- 7#a7 the accuracy of the ,internal ,revenue ,service with respect to identifying taxpayers who are reasonably likely to be experiencing an economic hardship under subsection 7a77#a71 7#b7 whether such identification procedures may be appropriately applied for other purposes1 and 7#c7 7,a7 the number of taxpayers with an unpaid tax liability who were identified as reasonably likely to be experiencing an economic hardship under subsection 7a77#a71 7,b7 the options described in subsection 7a77#b7 that were provided to such taxpayers1 and 7,c7 the status of the tax liabilities of such taxpayers4 #g4 ,publication of performance statistics 7a7 ,in general ,section #ghjc7;c77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,f7 ,publication of performance statistics ,the ,national ,taxpayer ,advocate shall publish monthly1 on the website of the ,internal ,revenue ,service1 the following information with respect to each local office of the taxpayer advocate3 7i7 ,with respect to any cases opened during the #ab-month period ending on the month preceding the month of publication-- 7,i7 the average amount of time elapsing between the local office receiving the case and assigning a case number2 7,,ii7 the average amount of time elapsing between the local office receiving the case and assigning a case worker to the case2 and 7,,iii7 the top #c taxpayer issues that the local office encountered during such period4 7ii7 ,with respect to any cases opened during the #bd-month period ending on the month preceding the month of publication1 the average amount of time elapsing between the local office receiving the case and closure of the case4 7iii7 ,the number of open cases at such local office1 with such information disaggregated based on whether the taxpayer that opened the case is-- 7,i7 an individual2 7,,ii7 a business2 7,,iii7 an estate or trust2 or 7,,iv7 a person not described in subclauses 7,i7 through 7,,iii74 7,g7 ,online tool 7i7 ,in general ,the ,national ,taxpayer ,advocate shall make available1 on the website of the ,internal ,revenue ,service1 an application which provides taxpayers with the estimated amount of time for resolution of their case1 as determined based on the date on which the taxpayer opened the case and the tax issue that the taxpayer is encountering4 7ii7 ,updates ,the estimates provided by the application described in clause 7i7 shall be updated by the ,national ,taxpayer ,advocate on a monthly basis4 4 7b7 ,annual report ,section #ghjc7;c77#b77;,b77ii7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by redesignating subclauses 7,,xii7 and 7,,xiii7 as subclauses 7,,xiii7 and 7,,xiv71 respectively1 and 7#b7 by inserting after subclause 7,,xi7 the following new subclause3 7,,xii7 provide-- 7aa7 with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year1 the information described in subclauses 7,i7 and 7,,ii7 of subparagraph 7,f77i71 as determined on a nationwide basis2 7bb7 with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year and the preceding fiscal year1 the information described in subparagraph 7,f77ii71 as determined on a nationwide basis2 and 7cc7 the information described in subparagraph 7,f77iii71 as determined on a nationwide basis4 4 7c7 ,effective date ,the amendments made by this section shall take effect on the date which is #ab months after the date of enactment of this ,act4