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H.R. 7148IntroducedHouseSenatePresidentLawBecame law
Sec. 105 · H.R. 7148

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Division E — Financial Services and General Government Appropriations Act, 2026 › Title I

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Passed the House → On the Senate calendar · Sec. 105

The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim of fraud by a third party payroll tax preparer.

•HR 7148 PCSSEC. 105

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