S-3246 : Still Just a Bill

Taxpayer First Act of 2018

This bill modifies several administrative procedures and policies of the Internal Revenue Service (IRS).

The bill includes provisions regarding

• programs that assist taxpayers in filing returns;
• relief from joint and several liability for a joint tax return;
• whistle-blower protections;
• the retention of electronic records;
• rehiring, removing, or transferring IRS employees;
• limitations on the access of non-IRS employees to tax returns and return information;
• the filing requirements for tax-exempt organizations;
• IRS audit criteria;
• protections against identity theft and tax refund fraud;
• penalties for the improper disclosure or use of information by preparers of tax returns;
• transferring appropriations between IRS accounts to combat tax fraud;
• streamlined critical pay authority for certain IRS information technology positions;
• an Internet platform for Form 1099 filings; and
• the electronic filing of tax returns.