Improving IRS Customer Service Act
A BILL
To improve services provided to taxpayers by the Internal Revenue Service.
Sec. 2 Establishment of dashboard to inform taxpayers of backlogs and wait times
In general— The Secretary shall require the Internal Revenue Service to provide in real time on its public website, to the extent practical, the following:
Separately with respect to each applicable phone number extension—
the number of callers connected to speak directly with a representative of the Internal Revenue Service,
the number of callers connected to speak with an automated system,
the number of callers who are waiting to be connected to speak directly with a representative of the Internal Revenue Service or an automated system,
the longest amount of time that any caller has been waiting to be connected to speak directly with a representative of the Internal Revenue Service, and
whether callback service is currently available, and if not, when such service is scheduled to be available.
An application or tool embedded on the website which—
displays all of the information described in paragraph (1), and
estimates the approximate wait time to speak directly with a representative of the Internal Revenue Service.
An application programming interface which allows any person to access the information described in paragraph (1) using automation and to create an application or tool embedded on a website to display such information.
For each applicable phone number extension, a summary of the information described in paragraph (1) with respect to the prior month, including—
the average and median length of calls,
the average and median amount of time that callers were speaking directly with a representative of the Internal Revenue Service,
the number and percent of calls that were directed to an automated system,
the number and percent of calls that were disconnected or terminated by the Internal Revenue Service,
the number of callers who were transferred to another applicable phone number extension after the call was initially answered by a representative of the Internal Revenue Service,
the average and median amount of time that callers described in subparagraph (E) were on hold following the transfer, and
the number and percent of callers who indicated that they received the answers or service for which they were contacting the Internal Revenue Service.
Detection of automated calls— The Secretary shall require the Internal Revenue Service to use technology to detect and screen out automated calls.
Information regarding delays— For any week in which there was a significant delay with respect to any applicable item (referred to in this subsection as an applicable week), the Secretary shall require the Internal Revenue Service to provide on its public website, during the week subsequent to the applicable week, information with respect to each such applicable item regarding the earliest date on which any such applicable items that were processed during the applicable week were received by the Internal Revenue Service.
Definitions— For purposes of this section—
Applicable item— The term applicable item means each category of tax return, claim, statement, or other document filed with the Internal Revenue Service.
Applicable phone number extension— The term applicable phone number extension means any extension or application which may be reached by calling a phone number which is listed by the Internal Revenue Service on any website, publication, form, or instruction which is available to the public and—
operated by the Internal Revenue Service accounts management function,
operated by the Internal Revenue Service automated collection function,
managed by the Internal Revenue Service Joint Operations Center,
managed and staffed by a contractor on behalf of the Internal Revenue Service, or
received not less than 200,000 calls during the preceding calendar year.
Significant delay— The term significant delay means, in the case of any applicable item for any week, the failure to process all of such applicable items which were received by the Internal Revenue Service at least 21 days before the first day of the week.
Effective date— The requirements of this section shall apply to periods beginning after the date which is 12 months after the date of enactment of this Act.
Sec. 3 Expansion of electronic access to information about returns and refunds
Not later than January 1 of the first calendar year beginning more than 12 months after the date of enactment of this Act, through a website and mobile application, the Secretary shall provide individualized, specific, and up-to-date information to taxpayers regarding their tax returns and amended returns, including information with respect to whether the Internal Revenue Service has—
received such return and entered such return into their systems,
completed processing such return, including—
the date on which the Internal Revenue Service issued any refund of any overpayment of tax,
the estimated date on which the taxpayer can expect to receive such refund, and
if the refund will be issued by electronic fund transfer, the financial account to which such refund will be deposited, including—
the partial or full account number for such account, and
the name and routing number of the financial institution, or
if the refund will be issued by paper check, the address to which the check will be mailed, or
suspended processing such return, including—
the reason for the suspension, and
in the case of any information which was requested by the Internal Revenue Service—
the information requested,
the form and manner for submission of such information, and
the date on which such information is due to be submitted to the Internal Revenue Service.
Sec. 4 Expansion of callback technology
It is the sense of Congress that—
taxpayers contacting the Internal Revenue Service should have the option to receive a callback, and
not later than calendar year 2028, the Internal Revenue Service should provide any taxpayer (including any taxpayer residing outside of the United States) the option to receive a callback for any call made by the taxpayer to an applicable phone number extension (as defined in section 2(d)(2) of this Act) which has not been answered within 5 minutes.
Sec. 5 Expansion of online accounts
In general— Not later than January 1 of the first calendar year beginning more than 18 months after the date of enactment of this Act, the Secretary shall make available a website or mobile application which allows any taxpayer (including any taxpayer residing outside of the United States) the ability to—
in a manner consistent with any applicable limitations under section 6103 of the Internal Revenue Code of 1986, view any return (as defined in section 6103(b)(1) of the Internal Revenue Code of 1986), document, notice, or letter (with the exception of any educational item which has no legal effect) which, during the applicable period (as defined in subsection (d)), has been—
sent by the Internal Revenue Service to such taxpayer, or
filed with (or, in the case of any document not required to be filed, sent to) the Internal Revenue Service—
by such taxpayer,
by a person described in subsection (c) of section 6103 of the Internal Revenue Code of 1986 with respect to such taxpayer, or
with respect to such taxpayer in a manner described in subsection (e) of such section,
with respect to any document, notice, or letter sent to such taxpayer by the Internal Revenue Service, respond to such document, notice, or letter by uploading or otherwise transmitting the taxpayer's response through the website or mobile application, and
in the case of—
any representative of such taxpayer who is authorized to practice before the Department of the Treasury pursuant to section 330 of title 31, United States Code,
any tax return preparer (as defined in section 7701(a)(36) of the Internal Revenue Code of 1986) with an identifying number (as described in section 6109(a)(4) of such Code), or
any qualified reporting agent,
Availability for viewing— With respect to any return, document, notice, or letter described in paragraph (1) of subsection (a), such return, document, notice, or letter shall be made available for viewing by the taxpayer (or, pursuant to paragraph (3) of such subsection, any representative, tax return preparer, or qualified reporting agent authorized by the taxpayer) as soon as is practicable and within such periods as are established pursuant to regulations prescribed by the Secretary.
Access to multiple accounts by representative, preparer, or agent— For purposes of subsection (a)(3), the website or mobile application shall allow a representative, tax return preparer, or qualified reporting agent to be able to access information for multiple taxpayers who have provided permission under such subsection without any requirement to individually and separately access the account of each such taxpayer.
Applicable period—
In general— Subject to paragraph (2), for purposes of subsection (a)(1), the term applicable period means the preceding 6-year period.
Prospective application— The term applicable period shall not include any years ending before the date of enactment of this Act.
Qualified reporting agent—
In general— For purposes of this section, the term qualified reporting agent means a person—
which is properly authorized as an agent to sign and file employment tax returns, make related payments and deposits, and perform such other acts on behalf of a taxpayer under procedures set forth by the Secretary,
which has met such requirements as may be established by the Secretary, and
for which authorization has not been revoked or suspended by the Secretary pursuant to procedures established by the Secretary.
Employment tax return— For purposes of paragraph (1)(A), the term employment tax return means—
any return required to be filed by an employer to report the obligations of the employer and its employees under section 3101, 3111, 3301, or 3402 of the Internal Revenue Code of 1986, and
such other returns as designated by the Secretary.
Preventing unauthorized disclosure of return information by persons designated by taxpayers— Not later than January 1 of the first calendar year beginning more than 18 months after the date of enactment of this Act, the Secretary shall—
establish a program to investigate and address—
any access, use, or disclosure of return information (as defined in section 6103(b) of the Internal Revenue Code of 1986) by any person which is in excess of the authorization permitted to such person pursuant to subsection (a)(3), and
any related misconduct, and
annually publish, on the public website of the Internal Revenue Service, the actions undertaken pursuant to the program described in paragraph (1), such as the number of complaints investigated, the number of persons whose access was revoked, and other relevant statistical data.
Focus groups— For purposes of subsection (a), prior to the date that the website or mobile application described in such subsection is made available, the Secretary shall conduct focus groups with taxpayers and tax professionals to ensure that any amounts appropriated or otherwise made available for such purposes are expended in an appropriate manner.
Sec. 6 Individuals facing economic hardships informed of collection alternatives
In general— Not later than 12 months after the date of enactment of this Act, the Secretary shall—
establish a program to identify taxpayers who—
are reasonably likely to be experiencing an economic hardship, and
have an unpaid tax liability, and
in the case of any taxpayer described in paragraph (1) who requests to enter into an agreement described in section 6159(a) of the Internal Revenue Code of 1986, provide such taxpayer with information regarding other options which the Internal Revenue Service makes available to taxpayers who have an unpaid tax liability and are experiencing an economic hardship, including—
an agreement described in such section for partial collection of a tax liability,
an offer-in-compromise (as described in section 7122 of such Code), and
classification as currently not collectible (within the meaning of section 6343(e) of such Code).
Economic hardship— For purposes of this section, in determining whether a taxpayer is reasonably likely to be experiencing an economic hardship, such determination shall be made in the same manner as determined under section 6343(a)(1)(D) of the Internal Revenue Code of 1986 based on—
the most recent income and asset data which the Secretary has received from a return or a report from, or with respect to, such taxpayer, and
the schedules described in section 7122(d)(2)(A) of such Code.
Report— Not later than 2 years after the date of enactment of this Act, the Secretary, in consultation with the National Taxpayer Advocate, shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate regarding—
the accuracy of the Internal Revenue Service with respect to identifying taxpayers who are reasonably likely to be experiencing an economic hardship under subsection (a)(1),
whether such identification procedures may be appropriately applied for other purposes, and
the number of taxpayers with an unpaid tax liability who were identified as reasonably likely to be experiencing an economic hardship under subsection (a)(1),
the options described in subsection (a)(2) that were provided to such taxpayers, and
the status of the tax liabilities of such taxpayers.
Sec. 7 Publication of performance statistics
In general— Section 7803(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(F) Publication of performance statistics—The National Taxpayer Advocate shall publish monthly, on the website of the Internal Revenue Service, the following information with respect to each local office of the taxpayer advocate:
“(i) With respect to any cases opened during the 12-month period ending on the month preceding the month of publication—
“(I) the average amount of time elapsing between the local office receiving the case and assigning a case number;
“(II) the average amount of time elapsing between the local office receiving the case and assigning a case worker to the case; and
“(III) the top 3 taxpayer issues that the local office encountered during such period.
“(ii) With respect to any cases opened during the 24-month period ending on the month preceding the month of publication, the average amount of time elapsing between the local office receiving the case and closure of the case.
“(iii) The number of open cases at such local office, with such information disaggregated based on whether the taxpayer that opened the case is—
“(I) an individual;
“(II) a business;
“(III) an estate or trust; or
“(IV) a person not described in subclauses (I) through (III).
“(G) Online tool
“(i) In general—The National Taxpayer Advocate shall make available, on the website of the Internal Revenue Service, an application which provides taxpayers with the estimated amount of time for resolution of their case, as determined based on the date on which the taxpayer opened the case and the tax issue that the taxpayer is encountering.
“(ii) Updates—The estimates provided by the application described in clause (i) shall be updated by the National Taxpayer Advocate on a monthly basis.”
by redesignating subclauses (XII) and (XIII) as subclauses (XIII) and (XIV), respectively, and
by inserting after subclause (XI) the following new subclause:
“(XII) provide—
“(aa) with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year, the information described in subclauses (I) and (II) of subparagraph (F)(i), as determined on a nationwide basis;
“(bb) with respect to any cases opened at any local office of the taxpayer advocate during such fiscal year and the preceding fiscal year, the information described in subparagraph (F)(ii), as determined on a nationwide basis; and
“(cc) the information described in subparagraph (F)(iii), as determined on a nationwide basis.”
Effective date— The amendments made by this section shall take effect on the date which is 12 months after the date of enactment of this Act.