Change the management and oversight of the Internal Revenue Service (IRS) with the aim of improving customer service and the process for assisting taxpayers with appeals; restrict certain IRS enforcement activities, including the use of private debt collectors in certain cases; and modify the agency’s organization.
Aim to combat identity theft and tax refund fraud, create an automated system to verify taxpayer information for authorized users, modernize information technology systems within the IRS, and expand the use of electronic information systems within the IRS.
Change several provisions in the laws that govern the IRS.
Increase the penalty for tax returns filed more than 60 days after the due date.
Estimated budgetary effects would primarily stem from
A restriction on the use of private debt collectors for certain taxpayers.
An increase in the penalty for tax returns filed 60 days after the due date.
A modification to electronic filing requirements for certain preparers.
CBO has not completed an estimate of the bill’s costs that are subject to annual appropriation.
The Congressional Budget Act of 1974, as amended, stipulates that revenue estimates provided by the staff of the Joint Committee on Taxation (JCT) are the official estimates for all tax legislation considered by the Congress. CBO therefore incorporates such estimates into its cost estimates of the effects of legislation. Virtually all of the estimates for the provisions of H.R. 3151 were provided by JCT.