TAS Act

This bill, titled the Taxpayer Assistance and Service Act, aims to improve services provided to taxpayers by the Internal Revenue Service through a series of administrative and procedural changes. The legislation directly affects taxpayers, tax return preparers, and IRS employees by expanding electronic access to tax information, requiring the IRS to provide real-time dashboards showing wait times and backlogs, and streamlining processes for offers-in-compromise and installment agreements. Key provisions include digitizing paper tax returns, eliminating fees for low-income taxpayers seeking payment plans, increasing penalties for tax return preparers who misappropriate refunds or fail to provide valid identification numbers, and clarifying the authority of the Tax Court to issue refunds and hear certain refund suits. The bill also strengthens protections for whistleblowers, extends tax deadlines for individuals detained abroad, and enhances the independence and authority of the Office of the Taxpayer Advocate.