TAS Act

Key Points

• The IRS would be required to create a real-time public dashboard showing phone wait times, call volumes, and processing backlogs so taxpayers can see how long they'll wait before calling.
• Taxpayers would get expanded online accounts to view all IRS letters, notices, and returns from the last six years, respond to IRS correspondence digitally, and let authorized tax professionals access their accounts too.
• New standards for paid tax preparers would require background checks and education programs, with the IRS gaining authority to deny, suspend, or revoke preparer identification numbers for misconduct, incompetence, or fraud.
• Americans held hostage or wrongfully detained abroad would have their tax deadlines paused and any penalties or interest canceled for the period they were away, with relief also available for spouses.
• The Tax Court would gain new jurisdiction to hear refund suits up to $2 million and issue refunds in collection due process cases, while filing deadlines would be treated as flexible rules subject to equitable tolling rather than rigid jurisdictional bars.
• Low-income taxpayers would benefit from eliminated installment agreement fees for those earning under 250% of the poverty level, automated refund offset protections for earned income credit recipients, and stronger low-income taxpayer clinic funding.