S.5072

Taxpayer Transparency and Notice Act

Introduced·7/22/26

Prefiled

Introduced7/22/26

Chamber Passed

Final Passage

Complete

Introduced

S. 5072

July 22, 2026

Mr. Luján (for himself and Mr. Cornyn) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to require the Internal Revenue Service to send quarterly notices to taxpayers with unpaid balances.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Taxpayer Transparency and Notice Act”.

S5072 U.S. Senate: Taxpayer Transparency and Notice Act