IRS reform: Largest proposed IRS reform / overhaul in decades (copy here) IRSreform2018discussion_draft_the_taxpayer_first_act
Some of the proposed IRS Reform provisions include:
TITLE I—INDEPENDENT APPEALS PROCESS
Sec. 101. Establishment of Internal Revenue Service Independent Office of Ap-
TITLE II—IMPROVED SERVICE
Sec. 201. Comprehensive customer service strategy.
Sec. 202. Return preparation programs for low-income taxpayers.
Sec. 203. IRS Free File Program.
Sec. 204. Low-income exception for payments otherwise required in connection
with a submission of an offer-in-compromise.
Sec. 205. Notice from IRS regarding closure of taxpayer assistance centers.
Sec. 206. Provision of information regarding low-income taxpayer clinics.
TITLE III—SENSIBLE ENFORCEMENT
Sec. 301. Internal Revenue Service seizure requirements with respect to struc-
Sec. 302. Exclusion of interest received in action to recover property seized by
the Internal Revenue Service based on structuring transaction.
Sec. 303. Clarification of equitable relief from joint liability.
Sec. 304. Rules for seizure of perishable goods restricted to only perishable
Sec. 305. Modification of procedures for issuance of third-party summons.
Sec. 306. Establishment of income threshold for referral to private debt collec-
Sec. 307. Reform of notice to contact third parties.
Sec. 308. Modification of authority to issue designated summons.
Sec. 309. Limitation on access of non-Internal Revenue Service employees to
returns and return information