S. 1386
Introduced in Senate · April 24, 2025April 9, 2025
Mr. Cornyn introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To provide a taxpayer bill of rights for small businesses.
1. Short title; table of contents; 2. Modification of standards for awarding of costs and certain fees; 3. Civil damages allowed for reckless or intentional disregard of internal revenue laws; 4. Modifications relating to certain offenses by officers and employees in connection with revenue laws; 5. Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information; 6. Ban on ex parte discussions; 7. Right to independent conference; 8. Alternative dispute resolution procedures; 9. Increase in monetary penalties for certain unauthorized disclosures of information; 10. Ban on raising new issues on appeal; 11. Limitation on enforcement of liens against principal residences; 12. Additional provisions relating to mandatory termination for misconduct; 13. Review by the Treasury Inspector General for Tax Administration; 14. Deduction for expenses relating to certain audits; 15. Term limit for National Taxpayer Advocate; 16. Release of IRS levy due to economic hardship for business taxpayers; 17. Repeal of partial payment requirement on submissions of offers-in-compromise
Prohibition on Internal Revenue Service raising new issues in an internal appeal
Expenses relating to certain audits
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,