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Rural IRS Accountability Act
12/30/2022, 12:04 AM
Summary of Bill HR 7844
Specifically, the bill mandates that the IRS submit an annual report to Congress detailing its efforts to provide services to rural taxpayers, including information on the number of rural taxpayers served, the types of services provided, and any challenges faced in delivering these services. The report must also include an assessment of the IRS's performance in meeting the needs of rural taxpayers and recommendations for improving its outreach and service delivery in rural areas.
Additionally, the bill requires the IRS to establish a Rural Advisory Council composed of representatives from rural communities, tax professionals, and other stakeholders to provide input and guidance on the agency's efforts to better serve rural taxpayers. The council will meet regularly to discuss issues related to rural tax administration and make recommendations to the IRS on how to improve its services in rural areas. Overall, the Rural IRS Accountability Act aims to ensure that the IRS is effectively serving rural taxpayers and addressing their unique needs. By requiring the agency to report on its activities in rural areas and seek input from stakeholders, the bill seeks to improve transparency, accountability, and responsiveness in the IRS's operations in rural communities.
Congressional Summary of HR 7844
Rural IRS Accountability Act
This bill changes the time period for sending notices of delinquency to taxpayers from annually to quarterly. It also revises the period for bringing civil actions for unauthorized tax collection practices.
The bill provides that tax payments made through the Electronic Federal Tax Payment System of the Department of the Treasury that are required to be made within a prescribed period or on or before a prescribed date shall be treated as made on the last day of either such prescribed period or on such prescribed date, thus making the mailbox rule (also known as the posting rule) applicable to such payments. Such rule provides that payments are considered made on the date they are postmarked.
The bill also requires the Government Accountability Office to study and report on tax filing efforts in rural areas.
