Boosts taxpayer protections and rights when dealing with the IRS, especially for small businesses.
This bill would give taxpayers, particularly small businesses, more rights and protections when interacting with the IRS. It would increase the money taxpayers can claim if the IRS acts improperly and make it easier to resolve tax disputes. It also aims to ensure fairness and accountability within the IRS.
Today, taxpayers face certain limits on recovering legal costs from the IRS and have fewer protections during appeals or disputes. After this bill, taxpayers, especially small businesses, would have increased financial protections and expanded rights during IRS audits and appeals. This includes higher potential damages for IRS misconduct and new rules preventing the IRS from raising new issues in appeals. It also provides easier access to independent dispute resolution.
S 1386 · 119th Congress · April 9, 2025 · AI Summary by gemini-2.5-flash · 7/10
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