If enacted, this bill would amend Section 7803(e) of the Internal Revenue Code. This amendment is significant as it alters the current procedures, granting taxpayers more control over who participates in their appeal processes. Supporters believe that this provision will help ensure that taxpayers have a fairer opportunity to express their grievances, ultimately leading to more equitable outcomes during disputes with the IRS.
Summary
House Bill 6332, titled the 'Strengthen Taxpayer Rights Act of 2023', aims to enhance the rights of taxpayers during the dispute resolution process with the Internal Revenue Service (IRS). The bill specifically seeks to limit the participation of IRS staff in resolution conferences conducted by the Independent Office of Appeals. By necessitating taxpayer consent for any IRS employee's presence in these conferences, the legislation intends to fortify the autonomy and rights of individuals encountering tax disputes.
Contention
However, the bill may not be without contention. Critics may argue that limiting IRS participation could hinder the resolution process, as IRS representatives might have key insights necessary to resolve disputes efficiently. There may be concerns about the potential for slower resolution times if IRS staff are not able to engage in these conferences without explicit consent from the taxpayer, possibly leading to complications or inefficiencies in handling tax disputes.