---
kind: "diff"
citation: "H.R. 2530"
bill: "113-hr-2530"
heading: "Taxpayer Transparency and Efficient Audit Act"
from: "ih"
from_label: "Introduced in House"
to: "eh"
to_label: "Engrossed in House"
sections_amended: 1
sections_added: 1
sections_removed: 0
url: "https://uscodex.org/bills/113/hr/2530/changes/eh"
---

# H.R. 2530 — what changed

H.R. 2530, Taxpayer Transparency and Efficient Audit Act — 1 section amended and 1 added between Introduced in House and Engrossed in House.

Edits are marked `<del>struck</del>` and `<ins>inserted</ins>`.

## Sec. 4 Deadline for conclusion of audits of individual taxpayers

- <del>Any </del><ins>If any </ins>audit of a tax return of an individual by the Internal Revenue Service <del>shall be concluded </del><ins>is </ins>not <del>later than 1 year after </del><ins>concluded before </ins>the <ins>end of the 1-year period beginning on the </ins>date of the initiation of such <del>audit and </del><ins>audit, </ins>the Internal Revenue Service shall <del>not assess any tax with respect to which such audit relates after </del><ins>provide </ins>the <del>conclusion of </del><ins>taxpayer a written letter explaining why </ins>such <del>audit.</del><ins>audit has taken more than 1 year to complete.</ins>

## Sec. 5 No additional funds authorized — added

- <ins>No additional funds are authorized to carry out the requirements of this Act. Such requirements shall be carried out using amounts otherwise authorized or appropriated.</ins>