H.R. 2768 — what changed
Taxpayer Bill of Rights Act of 2013
From Introduced in House to Engrossed in House. 1 section amended between Introduced in House and Engrossed in House.
Sec. 2 Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights
changed
Section 7803 7803(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:
“(3) Execution of Duties in Accord with Taxpayer Rights—In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including—
“(A) the right to be informed,
“(B) the right to be assisted,
“(C) the right to be heard,
“(D) the right to pay no more than the correct amount of tax,
“(E) the right of appeal,
“(F) the right to certainty,
“(G) the right to privacy,
“(H) the right to confidentiality,
“(I) the right to representation, and
“(J) the right to a fair and just tax system.”