TAS Act

The Taxpayer Assistance and Service Act (TAS Act) proposes comprehensive reforms to the Internal Revenue Service's operations, focusing on modernizing customer service, expanding digital access, and strengthening oversight of tax return preparers. The bill requires the IRS to digitize paper returns, create a public dashboard for real-time wait times, and expand online account features so taxpayers can view documents and respond to notices electronically. It also mandates that the IRS identify taxpayers facing economic hardship and proactively inform them of collection alternatives such as installment agreements or offers-in-compromise. Regarding tax return preparers, the legislation establishes new requirements for obtaining a valid preparer identification number, including background checks and continuing education, while authorizing the Treasury to suspend or revoke these numbers for misconduct. The bill further enhances judicial review by granting the Tax Court broader authority to issue refunds, hear refund suits, and provide de novo review of innocent spouse relief. Finally, it includes specific provisions to assist American citizens living abroad with tax compliance and offers tax deadline postponements for individuals who are hostages or wrongfully detained overseas.