1. Short title
This Act may be cited as the “Stop IRS Overreach Act”.
Stop IRS Overreach Act
A BILL
To prohibit the Internal Revenue Service from asking taxpayers questions regarding religious, political, or social beliefs.
2. Prohibition on questions regarding religious, political, or social beliefs
In general— The Internal Revenue Service shall not ask any taxpayer any question regarding religious, political, or social beliefs.
Sense of Congress regarding exceptions— It is the sense of Congress that—
any exceptions to subsection (a) which are provided by later enacted provisions of law should identify the specific questions which are authorized, the class of taxpayers to which such questions are authorized to be asked, and the circumstances under which such questions are authorized to be asked, and
if the Commissioner of the Internal Revenue Service determines that asking any class of taxpayers a question prohibited under subsection (a) would aid in the efficient administration of the tax laws, such Commissioner should submit a report to Congress which—
includes such question in the verbatim form in which it is to be asked,
describes the class of taxpayers to whom the question is to be asked, and
describes the circumstances that would be required to exist before the question would be asked.