Section 1 Short title
This Act may be cited as the “IRS Fair Appeals Saving Taxpayers Act” or as the “IRS FAST Act”.
IRS Fair Appeals Saving Taxpayers Act
A BILL
To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.
Sec. 2 Access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals
In general— In the case of any taxpayer with respect to which a conference with the Internal Revenue Service Office of Appeals has been scheduled, such taxpayer shall be provided access to the nonprivileged portions of the case file on record regarding the disputed issues not later than 10 days before the date of such conference.
Taxpayer election To expedite conference— If the taxpayer so elects, subsection (a) shall be applied by substituting “the date of such conference” for “10 days before the date of such conference”.