S. 5441 · Where this bill is now
In committee
Introduced in the Senate, Sep 17, 2026
119th Congress
2nd SessionS. 5441
2nd SessionS. 5441
A BILL
TAS Act
In the SenateNo vote yet
Sponsor: Sen. Mike Crapo (R-ID) · Introduced Sep 17, 2026 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Sep 17, 2026: “Placed on Senate Legislative Calendar under General Orders. Calendar No. 670.”
Sections
Sections · 1
Title I — Tax Administration and Customer Service · 15
- Sec. 101Digitization of tax returns and correspondenceNo change
- Sec. 102Establishment of dashboard to inform taxpayers of backlogs and wait timesNo change
- Sec. 103Expansion of electronic access to information about returns and refundsNo change
- Sec. 104Expansion of callback technologyNo change
- Sec. 105Expansion of online accountsNo change
- Sec. 106Automation of refund offset bypassNo change
- Sec. 107Installment agreement fees eliminated for certain individualsNo change
- Sec. 108Individuals facing economic hardships informed of collection alternativesNo change
- Sec. 109Quarterly notices to certain taxpayers with delinquenciesNo change
- Sec. 110Low-income taxpayer clinic funding unlockedNo change
- Sec. 111Chief Counsel reviews of offers-in-compromise streamlinedNo change
- Sec. 112Modification of procedural requirements for penalties and disallowance periodsNo change
- Sec. 113Return of amounts collected by IRS in excess of accepted offer-in-compromise amountNo change
- Sec. 114Extension of period for return of amounts subject to wrongful levyNo change
- Sec. 115Reports to CongressNo change
Title II — American Citizens Abroad · 5
- Sec. 201Report on combined tax and foreign bank and financial account reportingNo change
- Sec. 202Study and reports on simplificationNo change
- Sec. 203Extension of time for persons outside of the United States to request abatement of math errorNo change
- Sec. 204Clarification of assessment authority; pre-assessment appeals of foreign information return penaltiesNo change
- Sec. 205Repeal of due date requirements for certain information returns relating to foreign gifts and trustsNo change
Title III — Judicial Review · 12
- Sec. 301Authorization of subpoenas before hearings to facilitate settlementsNo change
- Sec. 302Clarification of Tax Court authority to order relief from a judgment or orderNo change
- Sec. 303Authorization of special trial judges to hear additional cases and address contemptNo change
- Sec. 304Disqualification of judges and special trial judgesNo change
- Sec. 305Notice and review with respect to multi-year bans on claiming creditsNo change
- Sec. 306Authorization of de novo review of innocent spouse relief by the Tax Court and other courtsNo change
- Sec. 307Clarification of certain court filing deadlinesNo change
- Sec. 308Clarification of Tax Court jurisdiction to determine tax liability in collection due process appealsNo change
- Sec. 309Authorization of the Tax Court to issue refunds in collection due process casesNo change
- Sec. 310Authorization of the Tax Court to hear suits for refunds or creditsNo change
- Sec. 311Authorization to allow claims for refund in certain cases where full tax not paidNo change
- Sec. 312Adjustment of threshold for small disputesNo change
Title IV — Office of the Taxpayer Advocate · 5
- Sec. 401NTA authorization to direct hire attorneysNo change
- Sec. 402NTA authorization to make personnel decisionsNo change
- Sec. 403Access to Internal Revenue Service information, legal advice, and meetingsNo change
- Sec. 404Repeal of limitation period suspension for taxpayers seeking assistance from TASNo change
- Sec. 405Operations to assist taxpayers experiencing hardships during lapse in appropriationsNo change
Title V — Tax Return Preparers · 4
- Sec. 501Penalties for tax return preparers who improperly alter returnsNo change
- Sec. 502Ensuring the use of valid preparer identification numbers and electronic filing identification numbersNo change
- Sec. 503Penalties for improper tax preparation or misappropriation of refundsNo change
- Sec. 504Authority to deny, revoke, or suspend preparer tax identification numbersNo change
Title VI — Appeals · 5
- Sec. 601Authorization for Office of Appeals to hire attorneysNo change
- Sec. 602Authorization for Office of Appeals to direct hire certain individualsNo change
- Sec. 603Responses to claims for refund required; appeal of claims for refund authorizedNo change
- Sec. 604Appeals of returned offersNo change
- Sec. 605Purposes and duties of Independent Office of Appeals; right of appeal clarifiedNo change
Title VII — Whistleblowers · 6
- Sec. 701Standard and scope of review of whistleblower award determinationsNo change
- Sec. 702Exemption from sequestrationNo change
- Sec. 703Whistleblower privacy protectionsNo change
- Sec. 704Modification of IRS whistleblower reportNo change
- Sec. 705Interest on whistleblower awardsNo change
- Sec. 706Correction regarding deductions for attorney's feesNo change
Title VIII — Hostages · 2
Title IX — Small Businesses · 5
- Sec. 901Implementation of voluntary withholding agreements for payments to independent contractorsNo change
- Sec. 902Extension of mailbox rule to electronic submissions and paymentsNo change
- Sec. 903Specificity of third-party contact noticesNo change
- Sec. 904Modification of estimated tax rules for farmers and fishermenNo change
- Sec. 905Business child care liaisonNo change
Title X — Miscellaneous · 6
- Sec. 1001Authority for redisclosure of certain tax information related to education loans to the Congressional Budget OfficeNo change
- Sec. 1002Authorization to require large partnerships to file on magnetic mediaNo change
- Sec. 1003Limitation period not extended for victims of preparer fraudNo change
- Sec. 1004Technical amendment related to the Disaster Related Extension of Deadlines ActNo change
- Sec. 1005Time for filing certain information returnsNo change
- Sec. 1006Modifications to penalties for unauthorized disclosures of taxpayer informationNo change