This article is reproduced with permission from Spidell Publishing, Inc.
H.R. 3151, the Taxpayer First Act (the Act), has been sent to the President for his signature.
If signed, the Act will:
- change the management and oversight of the IRS to improve customer service;
- improve accessibility to the taxpayer appeal process;
- make the OIC fee waiver mandatory for low-income taxpayers;
- refine the private debt collection program;
- allow the IRS to accept payment of tax via debit or credit card;
- waive the electronic filing requirement for tax preparers if the preparer is located in an area without internet access; and
- reorganize the IRS and safeguard taxpayer interactions with the IRS.
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