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S. 2044

Taxpayer Accountability Act

Taxpayer Accountability Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.


    Read twice and referred to the Committee on Finance.

    Sen. Fischer, Deb [R-NE](R-NE)Sponsor
    6 cosponsors6 R
    6cosponsors1committees2actions1related bills3subjects
    • Introduced in SenateFeb 26, 2014
    1. IntroReferral

      Read twice and referred to the Committee on Finance.

    2. IntroReferral10000

      Introduced in Senate

    Taxpayer Accountability Act — Informed