118th Congress · SENATE BILLBILL

S. 2111 — Taxpayer Notification and Privacy Act of 2023

“A bill to amend the Internal Revenue Code of 1986 to require the Internal Revenue Service to notify taxpayers of specific information being sought from third parties for purposes of tax administration, and for other purposes.”

Taxation

Introduced Jun 22, 2023

Last action Jun 22, 2023

Pipeline · Bill → Law

Step 1

Introduced

Jun 22, 2023

Step 2

Referred

Jun 22, 2023

Finance

Step 3

Committee

Step 4

Senate

Step 5

House floor

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

This bill modifies requirements for notifying a taxpayer of information that the Internal Revenue Service is seeking from third parties for tax administration purposes. Specifically it requires the notice to identify each specific item of information sought, extends the period during which the taxpayer must be notified, and gives the taxpayer a 45-days period during which the taxpayer may respond to the notice.

Provisions · 2 sectionsIntroduced in Senate

Timeline · 2 actions

Jun 22, 2023

Introduced in Senate

Jun 22, 2023

Read twice and referred to the Committee on Finance.