To amend the Internal Revenue Code of 1986 to make improvements related to tax administration.

Bill 119 HR 1075, also known as the Tax Administration Modernization Act, aims to make improvements to the Internal Revenue Code of 1986 in order to streamline and enhance tax administration processes. The bill includes several key provisions that are designed to make it easier for taxpayers to comply with tax laws and for the IRS to enforce those laws effectively.

One of the main provisions of the bill is the implementation of electronic filing requirements for certain tax forms. This is intended to reduce the burden on taxpayers and increase efficiency in processing tax returns. Additionally, the bill includes measures to improve taxpayer services, such as expanding access to online resources and providing more support for low-income taxpayers.

The bill also includes provisions to enhance tax enforcement efforts, such as increasing penalties for tax evasion and improving information sharing between the IRS and other government agencies. These measures are aimed at reducing tax fraud and ensuring that all taxpayers are paying their fair share. Overall, Bill 119 HR 1075 seeks to modernize and improve tax administration in order to make the tax system more efficient, fair, and effective. It is intended to benefit both taxpayers and the government by simplifying processes, increasing compliance, and reducing fraud.