Section 1 Short title
This Act may be cited as the “IRS Equal Treatment Act of 2013”.
IRS Equal Treatment Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to impose recordkeeping requirements on the Internal Revenue Service to substantiate costs incurred in carrying out its responsibilities.
Sec. 2 Imposition of recordkeeping requirements on the Internal Revenue Service to substantiate costs incurred in carrying out its responsibilities
In general— Section 7804 of the Internal Revenue Code of 1986 is amended by adding at the end the following:
“(d) Substantiation required
“(1) In general—With respect to incurring any expense in the course of carrying out official duties and responsibilities, each officer and employee of the Internal Revenue Service shall substantiate by adequate records or by sufficient evidence corroborating the officer’s or employee’s own statement—
“(A) the amount of such expense or other item,
“(B) the time and place of any travel, entertainment, amusement, recreation, or use of any facility or property,
“(C) the business purpose of such expense or other item, and
“(D) the business relationship to the Internal Revenue Service of persons entertained or using the facility or property.
“(2) Joint and several liability for failure to meet recordkeeping requirement
“(A) In general—Any officer or employee of the United States who fails to meet the requirements of section 7804(d), and any officer or employee of the United States who authorized the program, project, or activity in which an officer or employee fails to meet the requirements of section 7804(d), shall be jointly and severally liable for all expenses with respect to which such requirements were not met.
“(B) Burden of proof—If the officer and employee of the Internal Revenue Service provides credible evidence with respect to any factual issue relevant to ascertaining the liability of the officer or employee for any failure described in paragraph (1), the Secretary shall have the burden of proof with respect to such issue.
“(3) Regulations—The Secretary may by regulations provide that some or all of the requirements of the preceding sentence shall not apply in the case of an expense which does not exceed an amount prescribed pursuant to such regulations. Such regulations shall be substantially similar to the regulations under section 274(d).
“(4) Qualified nonpersonal use of vehicle—This subsection shall not apply to any qualified nonpersonal use vehicle (as defined in section 274(i)).”
Annual audit of records— Subsection (d) of section 7803 of such Code is amended by striking “and” at the end of subparagraph (F), by striking the period at the end of subparagraph (G) and inserting “; and”, and inserting after subparagraph (G) the following:
“(H) a review of the expense substantiation records required by section 7804(d).”
Effective date— The amendments made by this section shall apply with respect to expenses incurred and items procured after 90 days after the date of the enactment of this Act.