S.3931

Enhances taxpayer services and compliance by the IRS.

The Taxpayer Assistance and Service Act aims to improve services provided by the Internal Revenue Service (IRS) to taxpayers. It mandates the IRS to digitize tax returns and correspondence, establish a dashboard to inform taxpayers of backlogs and wait times, and expand electronic access to information about returns and refunds. The act also authorizes the use of deficiency procedures for certain penalties, allows claims for refund in specific cases, and extends the mailbox rule to electronic submissions and payments.