Cramer: House Passes IRS Reform During Tax Week

Statement

Congressman Kevin Cramer supported legislation passed this week in the House of Representatives providing the largest overhaul to the Internal Revenue Service (IRS) in 20 years.

"It only makes sense with the passage of tax reform to bring some much needed change to the largest tax agency," said Cramer. "I am confident this legislation will bring meaningful reform at the IRS and Treasury to better serve the taxpayers. The Tax Cuts and Jobs Act restored confidence with American taxpayers, and we owe this to the hard working families who have been waiting for change."

Cramer called the package of bills passed by the House a step in the right direction to put the needs of the American taxpayer first. "These bills make long overdue reforms to protect both children and adult taxpayers from identity theft and tax fraud. In addition, this legislation will improve customer service at the IRS and make the agency more transparent and accountable to the American people."

Summary of the Legislation

The Taxpayer First Act, H.R. 5444, reorganizes the IRS to focus the agency's efforts more on taxpayer service.

The 21st Century IRS Act, H.R. 5445, improves cybersecurity and taxpayer identity protection while modernizing the information technology at the IRS.

The Protecting Children from Identity Theft Act, H.R. 5192, reduces synthetic ID fraud by requiring the Social Security Administration (SSA) to match the name, Social Security number (SSN), and date of birth submitted by permitted entities against the SSA's records.

The Justice for Victims of IRS Scams and Identity Theft Act, H.R. 2905, requires the Attorney General and the Secretary of the Treasury to report to Congress on efforts to combat identity theft, including by people alleging to be acting on behalf of the IRS.

H.R. 5440 requires notice from the Secretary of the Treasury in the case of any closure of a Taxpayer Assistance Center.

H.R. 5446 amends the Internal Revenue Code of 1986 to restrict the immediate sale of seized property by the Secretary of the Treasury to perishable goods. This bill modifies the definition of "perishable" goods to limit the ability of the IRS to deem seized property as "perishable" and have same day sale provisions.

H.R. 5438 amends the Internal Revenue Code of 1986 to allow officers and employees of the Department of the Treasury to provide to taxpayers information on low-income taxpayer clinics. Specifically, this bill allows officers and employees of the Department of the Treasury to advise taxpayers of the availability and eligibility of requirements for receiving, advice and assistance from qualified low-income taxpayer clinics that receive funding under the Code, and to provide location and contact information for such clinics.

H.R. 5437 requires the Secretary of the Treasury, within five years, to establish a program to issue Identity Protection Personal Identification Numbers to any individual requesting one to assist the Secretary in verifying the individual's true identity.

H.R. 5439 provides for a single point of contact at the IRS for the taxpayers who are victims of tax-related identity theft by requiring the Secretary of the Treasury to establish procedures to implement a single point of contact for taxpayers adversely affected by identity theft.

H.R. 5443 amends the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection. This bill extends the requirements to e-file to all tax-exempt organizations required to file statements of returns in the Form 990 series or the Form 872.

H.R. 2901 makes the Volunteer Income Tax Assistance matching grant program permanent and provides that the Secretary of the Treasury the ability to allocate, from appropriated funds, up to $30 million per year in matching grants to qualified entities for the development, expansion, or continuation of qualified tax return preparation programs assisting low-income taxpayers and members of underserved populations.

The Social Security Child Protection Act, H.R. 1512, requires the SSA to issue a new SSN to children under the age of 14 when a parent or guardian has provided sufficient evidence, as determined by the Commissioner and under penalty of perjury, that the child's Social Security card has been stolen.

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