Internal Revenue Service Math and Taxpayer Help Act

Download PDF
Bill ID: 119/hr/998
Last Updated: July 18, 2026

Sponsored by

Rep. Feenstra, Randy [R-IA-4]

ID: F000446

Follow the money

The bill

Internal Revenue Service Math and Taxpayer Help Act

HR. 998, 119th Congress.

The sponsor

Rep. Feenstra, Randy [R-IA-4]

Every bill has someone who introduced it. That name is where the paper trail starts.

The money

$174,700 raised

25 itemised contributions to this sponsor, pulled from FEC filings.

The alignment

85% match to Project 2025

This bill's text tracks the "Department of the Treasury" section, p. 745-747 of the Mandate for Leadership.

Bill's Journey to Becoming a Law

Track this bill's progress through the legislative process

Latest Action

Became Public Law No: 119-39.

November 24, 2025

Introduced

Committee Review

Floor Action

Passed House

Senate Review

Passed Congress

Presidential Action

Became Law

📍 Current Status

This bill has become law!

📚 How does a bill become a law?

1. Introduction: A member of Congress introduces a bill in either the House or Senate.

2. Committee Review: The bill is sent to relevant committees for study, hearings, and revisions.

3. Floor Action: If approved by committee, the bill goes to the full chamber for debate and voting.

4. Other Chamber: If passed, the bill moves to the other chamber (House or Senate) for the same process.

5. Conference: If both chambers pass different versions, a conference committee reconciles the differences.

6. Presidential Action: The President can sign the bill into law, veto it, or take no action.

7. Became Law: If signed (or if Congress overrides a veto), the bill becomes law!

Bill Summary

Another masterpiece from the esteemed members of Congress, because what America really needed was more bureaucratic red tape and a healthy dose of doublespeak.

**Main Purpose & Objectives:** The Internal Revenue Service Math and Taxpayer Help Act (HR 998) claims to improve the clarity and specificity of math error notices sent by the IRS. Because, apparently, taxpayers were just too confused by those pesky math errors and needed more hand-holding from their benevolent government.

**Key Provisions & Changes to Existing Law:** The bill amends Section 6213(b)(1) of the Internal Revenue Code to require the IRS to provide more detailed information on math error notices, including:

* A description of the mathematical or clerical error in plain language * An itemized computation of any adjustments to be made to the return * The telephone number for the automated phone transcript service (because who doesn't love a good game of "hold music roulette"?) * A bold, font size 14 display of the date by which the taxpayer may request to abate any assessment specified in such notice

Oh, and let's not forget the pièce de résistance: a pilot program to send a statistically significant portion of notices with all this new, improved information. Because what could possibly go wrong with that?

**Affected Parties & Stakeholders:** Taxpayers (theoretically), the IRS (forced to implement more bureaucratic procedures), and the National Taxpayer Advocate (who gets to consult on the pilot program because, why not?).

**Potential Impact & Implications:**

* More paperwork and administrative burdens for the IRS, which will undoubtedly lead to a surge in efficiency and productivity (/sarcasm). * A slight decrease in taxpayer confusion, but only if they're willing to wade through the sea of legalese and bureaucratic jargon. * A potential increase in abatement requests, because who wouldn't want to take advantage of this newfound "help" from the IRS? * The real winners: the lobbyists and special interest groups who managed to sneak their pet projects into this bill under the guise of "taxpayer help."

In conclusion, HR 998 is a masterclass in legislative theater, designed to make it seem like Congress is doing something useful while actually accomplishing nothing. It's a Band-Aid on a bullet wound, a drop in the ocean of bureaucratic inefficiency that plagues our tax system.

But hey, at least they tried. Now, if you'll excuse me, I have better things to do than watch paint dry or analyze this bill further.

Generated using Llama 3.1 70B (Dr. Haus personality)

💰 Campaign Finance Network

Rep. Feenstra, Randy [R-IA-4]

Congress 119 • 2024 Election Cycle

Total Contributions
$174,700
22 donors
PACs
$0
Organizations
$10,000
Committees
$0
Individuals
$164,700

No PAC contributions found

1
PROTECT OUR HERITAGE
1 transaction
$5,000
2
SAC & FOX TRIBE OF THE MISSISSIPPI IN IOWA
2 transactions
$3,500
3
MORONGO BAND OF MISSION INDIANS
1 transaction
$1,000
4
BOGART ASSOCIATES, INC.
1 transaction
$500

No committee contributions found

1
ANWAR, S JAVAID
1 transaction
$13,200
2
PARKER, SEAN
1 transaction
$13,200
3
SABIN, ANDREW
2 transactions
$13,200
4
DOLL, MARK
2 transactions
$13,200
5
WELLS, MIKE
1 transaction
$12,500
6
LAURIDSEN, NIXON
1 transaction
$10,000
7
CROOKHAM, JOE
1 transaction
$10,000
8
CROELL, KURT
1 transaction
$10,000
9
DE YAGER, PETER
1 transaction
$10,000
10
STARK, RICHARD
1 transaction
$6,600
11
FAISON, JAY
1 transaction
$6,600
12
SCHWARZMAN, CHRISTINE
1 transaction
$6,600
13
CHILDS, JOHN
1 transaction
$6,600
14
UNDERWOOD, ROGER
1 transaction
$6,600
15
SCHWARZMAN, STEPHEN
1 transaction
$6,600
16
STEPHENS, WARREN
1 transaction
$6,600
17
MASSON, DAVID
1 transaction
$6,600
18
DEAN, JT
1 transaction
$6,600

Cosponsors & Their Campaign Finance

This bill has 1 cosponsors. Below are their top campaign contributors.

Rep. Schneider, Bradley Scott [D-IL-10]

ID: S001190

Top Contributors

10

1
WEITMAN, AARON
CASTLE KNIGHT • FINANCE
IndividualHOBOKEN, NJ
$5,000
Mar 18, 2024
2
SHWACHMAN, KIMBERLY
RETIRED • RETIRED
IndividualNORTHBROOK, IL
$3,700
Feb 27, 2024
3
SHWACHMAN, PERRY J
SIDLEY AUSTIN LLP • LAWYER
IndividualNORTHBROOK, IL
$3,700
Mar 19, 2024
4
POWELL, JESSE
RETIRED • RETIRED
IndividualSAN FRANCISCO, CA
$3,300
Nov 5, 2024
5
RAYMAN, STEVE
SELF EMPLOYED • HOTEL BUSINESS
IndividualBIG ROCK, IL
$3,300
Oct 22, 2024
6
CHUDACOFF, MARK R
RETIRED • RETIRED
IndividualPALM BEACH GARDENS, FL
$3,300
Oct 28, 2024
7
KADEN, DAVID
BLACKSTONE • SENIOR MANAGING DIRECTOR
IndividualNEW YORK, NY
$3,300
Oct 30, 2024
8
CUSHMAN, LINDA
RETIRED • RETIRED
IndividualCHICAGO, IL
$3,300
Oct 24, 2024
9
HECKTMAN, JEFFREY B.
HILCO GLOBAL • CEO
IndividualHIGHLAND PARK, IL
$3,300
Oct 28, 2024
10
GRAY, JON
BLACKSTONE • PRESIDENT
IndividualNEW YORK, NY
$3,300
Nov 1, 2024

Donor Network - Rep. Feenstra, Randy [R-IA-4]

PACs
Organizations
Individuals
Politicians

Hub layout: Politicians in center, donors arranged by type in rings around them.

Loading...

Showing 55 nodes and 28 connections (51 secondary connections hidden)

Total contributions: $187,100

Top Donors - Rep. Feenstra, Randy [R-IA-4]

Showing top 22 donors by contribution amount

4 Orgs18 Individuals

Project 2025 Policy Matches

This bill shows semantic similarity to the following sections of the Project 2025 policy document.AI-enhanced analysis provides detailed alignment ratings.

Department of the Treasury

Strong
Vector: 58%
Pages: 745-747AI Enhanced

AI Analysis:

"HR 998 seeks to improve IRS notice clarity and taxpayer assistance, which aligns with Project 2025's Treasury-focused goals of enhancing taxpayer rights, reducing IRS burden, and modernizing tax administration."

Key themes:IRS notice transparencytaxpayer rights and advocacytax administration efficiencyIRS modernization

— 713 — Department of the Treasury David R. Burton “Towards a Global Tax Cartel?” Policy, Vol. 18, No. 4 (Summer 2002–2003), Center for Independent Studies (Australia), https://www.cis.org.au/wp-content/uploads/2015/04/images/stories/policy- magazine/2002-summer/2002-18-4-david-r-burton.pdf (accessed March 19, 2023). 33. Roberts et al., “Organization for Economic Co-operation and Development (OECD).” 34. See Inflation Reduction Act, § 10301. See also Preston Brashers, “IRS and Allies Downplay 87,000-Person Hiring Binge,” The Daily Signal, August 12, 2022, https://www.dailysignal.com/2022/08/12/the-irs-and-its- allies-downplay-87000-person-hiring-binge/ (accessed March 19, 2023). 35. U.S. Department of the Treasury, General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals, May 2021, pp. 88–89, https://home.treasury.gov/system/files/131/General-Explanations-FY2022.pdf (accessed March 19. 2023). 36. See U.S. Department of the Treasury, Fiscal Year 2022–2026 Strategic Plan. 37. U.S. House of Representatives, Committee on Oversight and Reform, Policy and Supporting Positions, December 2020 (the “plumb book”), p. 127 https://www.govinfo.gov/content/pkg/GPO-PLUMBOOK-2020/ pdf/GPO-PLUMBOOK-2020.pdf (accessed March 19, 2023). 38. Internal Revenue Service, “Organization and Top Officials,” https://www.irs.gov/pub/newsroom/marketing/ internet/irs-organization-chart.pdf (accessed March 19, 2023). See also Internal Revenue Code (26 U.S. Code § 7803(a)–(b)). 39. For a summary of various GAO reports on various IRS IT problems, see Vijay A. D’Souza, “Information Technology: IRS Needs to Address Operational Challenges and Opportunities to Improve Management,” testimony before the Subcommittee on Government Operations, Committee on Oversight and Reform, U.S. House of Representatives, October 7, 2020, GAO–21–178T, https://www.gao.gov/assets/gao-21-178t. pdf (accessed March 19, 2023). Charles O. Rossotti was named IRS Commissioner by President Bill Clinton primarily so that Rossotti could address widely acknowledged IT issues. He made some improvements between 1997 and 2002, but despite large investments, he did not really resolve the IT problems at the IRS. Since that time, the problems have worsened. 40. D’Souza, “Information Technology,” figure 1, p. 5. 41. Internal Revenue Service, IRS Integrated Modernization Business Plan, April 2019, https://www.irs.gov/pub/ irs-pdf/p5336.pdf (accessed March 20, 2023). 42. See, for example, the Omnibus Taxpayers’ Bill of Rights, Public Law 100–647, Subtitle J of Title VI of the Technical and Miscellaneous Revenue Act of 1988; Taxpayer Bill of Rights 2, Public Law 104–168; IRS Restructuring and Reform Act of 1998, Public Law 105–206, Title III; Consolidated Appropriations Act, Public Law 114–113, Title IV, Subtitle A (adding Internal Revenue Code § 7803(a)(3) and other changes); and Taxpayer First Act, Public Law 116–25, Title I. 43. For a list of 68 proposed reforms, see National Taxpayer Advocate, 2022 Purple Book: Compilation of Legislative Recommendations to Strengthen Taxpayer Rights and Improve Tax Administration, December 31, 2021, https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/01/ARC21_PurpleBook.pdf (accessed March 19, 2023). Most, though not all, of these proposals have merit. Regarding penalty reform, see Jeremiah Coder, “Achieving Meaningful Civil Tax Penalty Reform and Making It Stick,” Akron Tax Journal, Vol. 27 (2012), https://ideaexchange.uakron.edu/cgi/viewcontent.cgi?article=1153&context=akrontaxjournal (accessed March 19, 2023). 44. Internal Revenue Service, 2023 Congressional Budget Justification & Annual Performance Report and Plan, Rev. 3–2022, https://home.treasury.gov/system/files/266/Internal-Revenue-Service-FY-2023-CJ.pdf (accessed March 19, 2023). 45. Internal Revenue Service, 2021 IRS Data Book: October 1, 2020 to September 30, 2021, table 11, p. 26, https:// www.irs.gov/pub/irs-pdf/p55b.pdf (accessed March 19, 2023). 46. Ibid., 2021 IRS Data Book, table 2, p. 4. 47. Scott A. Hodge, “The Compliance Costs of IRS Regulations, Tax Foundation Fiscal Fact No. 512, June 2016 https://files.taxfoundation.org/legacy/docs/TaxFoundation_FF512.pdf (accessed March 19, 2023). 48. Organization for Economic Cooperation, The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, https://read.oecd-ilibrary.org/taxation/the-multilateral- convention-on-mutual-administrative-assistance-in-tax-matters_9789264115606-en#page1 (accessed March 20, 2023). — 714 — Mandate for Leadership: The Conservative Promise 49. David Burton, “Two Little Known Tax Treaties Will Lead to Substantially More Identity Theft, Crime, Industrial Espionage, and Suppression of Political Dissidents,” Heritage Foundation Backgrounder No. 3087, December 21, 2015 file:///C:/Users/DRBar/Downloads/BG3087-3.pdf. 50. U.S. Department of the Treasury, “CFIUS Enforcement and Penalty Guidelines,” https://home.treasury. gov/policy-issues/international/the-committee-on-foreign-investment-in-the-united-states-cfius/cfius- enforcement-and-penalty-guidelines (accessed March 20, 2023). 51. John S. McCain National Defense Authorization Act for Fiscal Year 2019, Public Law 115–232. Title XVII, https:// home.treasury.gov/sites/default/files/2018-08/The-Foreign-Investment-Risk-Review-Modernization-Act-of- 2018-FIRRMA_0.pdf (accessed March 20, 2023). 52. Dodd–Frank Wall Street Reform and Consumer Protection Act, Public Law 111–203. 53. Peter J. Wallison, “Title I and the Financial Stability Oversight Council,” in Norbert Michel, ed., The Case Against Dodd–Frank: How the “Consumer Protection” Law Endangers Americans, https://www.heritage.org/ government-regulation/report/the-case-against-dodd-frank-how-the-consumer-protection-law-endangers. 54. Norbert J. Michel, “Fixing the Dodd–Frank Derivatives Mess: Repealing Titles VII and VIII,” in Norbert Michel, ed., The Case Against Dodd–Frank: How the “Consumer Protection” Law Endangers Americans, Heritage Foundation, https://www.heritage.org/government-regulation/report/the-case-against-dodd-frank-how-the- consumer-protection-law-endangers. 55. Paul Kupiec, “Title II: Is Orderly Liquidation Authority Necessary to Fix ‘Too Big to Fail’?” in Michel, The Case Against Dodd–Frank. 56. Norbert J. Michel, “Money and Banking Provisions in the Financial CHOICE Act: A Major Step in the Right Direction,” in Prosperity Unleashed: Smarter Financial Regulation (Washington, DC: The Heritage Foundation, 2017), https://www.heritage.org/prosperity-unleashed#:~:text=Smarter%20financial%20regulations%3A%20 solutions%20to,and%20accountable%20than%20ever%20before. 57. Federal Housing Finance Agency, “Single Security Initiative and Common Securitization Platform,” https:// www.fhfa.gov/PolicyProgramsResearch/Policy/Pages/Securitization-Infrastructure.aspx (accessed March 20, 2023). 58. U.S. Department of the Treasury, Financial Crimes Enforcement Network, Congressional Budget Justification and Annual Performance Plan and Report, FY 2023, Table 1.1, p. 3, https://home.treasury.gov/system/ files/266/13.-FinCEN-FY-2023-CJ.pdf (accessed March 19, 2023). 59. See Financial Crimes Enforcement Network, “Annual Report,” https://www.fincen.gov/annual-report (accessed March 19, 2023). 60. Financial Crimes Enforcement Network, “Suspicious Activity Report Statistics (SAR Stats),” https://www.fincen. gov/reports/sar-stats (accessed March 19, 2023). 61. David R. Burton and Norbert J. Michel, “Financial Privacy in a Free Society,” Heritage Foundation Backgrounder No. 3157, September 23, 2016, table 1, p. 10, http://thf-reports.s3.amazonaws. com/2016/BG3157.pdf. 62. Ibid., table 2, p. 11. 63. A recent report showed that just 14 surveyed financial institutions spent $2.4 billion on AML/CFT compliance. Bank Policy Institute, “Getting to Effectiveness: Report on U.S. Financial Institution Resources Devoted to BSA/AML & Sanctions Compliance,” October 29, 2018, p. 4, https://bpi.com/wp-content/uploads/2018/10/ BPI_AML_Sanctions_Study_vF.pdf (accessed March 19, 2023). 64. Burton and Michel, “Financial Privacy in a Free Society;” Norbert J. Michel and Jennifer J. Schulp, “Revising the Bank Secrecy Act to Protect Privacy and Deter Criminals,” Cato Institute Policy Analysis No. 932, July 26, 2022 , https://www.cato.org/sites/cato.org/files/2022-07/PA_932_2.pdf (accessed March 19, 2023); Michael Levi and Peter Reuter, “Money Laundering,” Crime and Justice: A Review of Research, Vol. 34 (2006); and Mariano-Florentino Cuellar, “The Tenuous Relationship between the Fight Against Money Laundering and the Disruption of Criminal Finance,” Journal of Criminal Law and Criminology, Vol. 93, No. 2 (Winter 2003) https://scholarlycommons.law.northwestern.edu/cgi/viewcontent.cgi?article=7123&context=jclc (accessed March 19, 2023). 65. This would be in cooperation with the IRS because Form 8300 is a joint IRS-FinCEN endeavor. 66. This data, as well as AML-CFT convictions, would published be in cooperation with the U.S. Department of Justice.

Department of the Treasury

Moderate
Vector: 61%
Pages: 730-732AI Enhanced

AI Analysis:

"HR 998 aligns with Project 2025's tax administration goal of improving IRS transparency, fairness, and taxpayer rights by requiring clearer, more detailed error notices. However, it does not address the broader Project 2025 priorities such as reducing IRS size, increasing presidential appointments, opposing IRS expansion, or pursuing fundamental tax reform."

Key themes:taxpayer transparencyIRS notice claritytaxpayer rightstax administration efficiencycommunication improvement

— 698 — Mandate for Leadership: The Conservative Promise Fundamental Tax Reform. Achieving fundamental tax reform offers the prospect of a dramatic improvement in American living standards and an equally dramatic reduction in tax compliance costs. Lobbyists, lawyers, benefit consul- tants, accountants, and tax preparers would see their incomes decline, however. The federal income tax system heavily taxes capital and corporate income and discourages work, savings, and investment. The public finance literature is clear that a consumption tax would minimize government’s distortion of private economic decisions and thus be the least eco- nomically harmful way to raise federal tax revenues.28 There are several forms that a consumption tax could take, including a national sales tax, a business transfer tax, a Hall–Rabushka flat tax,29 or a cash flow tax.30 Supermajority to Raise Taxes. Treasury should support legislation instituting a three-fifths vote threshold in the U.S. House and the Senate to raise income or corporate tax rates to create a wall of protection for the new rate structure. Many states have implemented such a supermajority vote requirement. Tax Competition. Tax competition between states and countries is a positive force for liberty and limited government.31 The Biden Administration, under the direction of Treasury Secretary Janet Yellen, has pushed for a global minimum corporate tax that would increase taxation and the size of government in the U.S. and around the world. This attempt to “harmonize” global tax rates is an attempt to create a global tax cartel to quash tax competition and to increase the tax burden globally. The U.S. should not outsource its tax policy to international organizations. Organization for Economic Co-operation and Development. The Organi- zation for Economic Co-operation and Development (OECD), in conjunction with the European Union, has long tried to end financial privacy and impose regulations on countries with low (or no) income taxes. In fact, on tax, environmental, corpo- rate governance and employment issues, the OECD has become little more than a taxpayer-funded left-wing think tank and lobbying organization.32 The United States provides about one-fifth of OECD’s funding.33 The U.S. should end its finan- cial support and withdraw from the OECD. TAX ADMINISTRATION The Internal Revenue Service is a poorly managed, utterly unresponsive and increasingly politicized agency, and has been for at least two decades. It is time for meaningful reform to improve the efficiency and fairness of tax administration, better protect taxpayer rights, and achieve greater transparency and accountability. A substantial number of the problems attributed to the IRS are actually a function of congressional action that has made the Internal Revenue Code ridiculously complex, imposed tremendous administrative burdens on both the public and the IRS, and given massive non-tax missions to the IRS. But the culture, administrative practices, and management at the IRS need to change. — 699 — Department of the Treasury Doubling the IRS? The Inflation Reduction Act contains a radical $80 billion expansion of the IRS—enough to double the size of its workforce.34 Unless Congress reverses this policy, the IRS will become much more intrusive and impose still greater costs on the American people. The Biden Administration has also sought to make the tax system’s adminis- trative burden much worse in other ways. For example, it has proposed creating a comprehensive financial account information reporting regime that would apply to all business and personal accounts with more than $600. Banks would be required to collect the taxpayer identification numbers of and file a revised Form 1099-K for all affected payees, as well as provide additional information.35 This massive increase in the scope and breadth of information reporting should be unequivo- cally opposed. Management. The IRS has approximately 81,000 employees.36 Of those, only two are presidential appointments—the Commissioner and the Chief Counsel.37 As a practical matter, it is impossible for these two officials to overcome bureau- cratic inertia and to implement policy changes that the IRS bureaucracy wants to impede. That is why, notwithstanding decades of sound and fury, almost nothing has changed at the IRS. For the IRS to change and become more accountable, more transparent, and better managed, there is a need to increase the number of Presidential appoint- ments subject to Senate confirmation, and not subject to Senate confirmation, at the IRS. At the very least, Congress should ensure that the Deputy Commissioner for Services and Enforcement, the Deputy Commissioner for Operations Support, the National Taxpayer Advocate, the Commissioner of the Wage and Investment Division, the Commissioner of the Large Business and International Division, the Commissioner of the Small Business Self-Employed Division, and the Com- missioner of the Tax Exempt and Government Entities Division are presidential appointees.38 Information Technology. Despite the investment of billions of dollars for at least two decades, IRS information technology (IT) systems remain deficient.39 The IRS inadequately protects taxpayer information, its IT systems do not ade- quately support operations or taxpayer services, and its matching and detection algorithms are antiquated. These problems are not primarily about resources. The IRS has spent approxi- mately $27 billion on IT during the past decade, with $7 billion of that designated as “development, modernization and enhancement.“40 The problem is one of man- agement. The bureaucracy is not up to the task, and neither Congress nor a long line of IRS commissioners has forced changes. A Deputy Commissioner for Operations Support with strong IT management skills should be appointed by the IRS Commissioner or the President (once the position is made a presidential appointment). The various subordinates to the

Department of the Treasury

Moderate
Vector: 60%
Pages: 733-735AI Enhanced

AI Analysis:

"HR 998 aligns with Project 2025's emphasis on strengthening taxpayer rights and improving IRS transparency, particularly through clearer communication and support for the Taxpayer Advocate's role, though it does not directly address the specific structural or budgetary reforms proposed in the policy."

Key themes:taxpayer rightsIRS transparencyTaxpayer Advocate supportadministrative burden reductionclear communication

— 700 — Mandate for Leadership: The Conservative Promise Deputy Commissioner should be replaced. A thorough review of IT contracts should be conducted. The Integrated Modernization Business Plan41 should be systematically reviewed and a version of it cost-effectively implemented. An over- sight board composed of private sector IT experts should be established and given the authority to conduct meaningful, contemporaneous oversight. TAXPAYER RIGHTS AND PRIVACY Legal protections for taxpayer rights and privacy have improved during the past three decades, but they remain inadequate.42 Congress should do more. For exam- ple, interest on overpayments should be the same as interest on underpayments rather than the government receiving a higher rate, the time limit for taxpayers to sue for damages for improper collection actions should be extended, the juris- diction of the Tax Court should be expanded, and the tax penalty system should be reformed by rationalizing the penalty structure and reducing some of the most punitive penalties.43 The Office of the Taxpayer Advocate was created by Congress to assist taxpay- ers when the IRS bureaucracy is unresponsive or negligent. About 1.7 percent of the IRS budget goes to this function.44 Each year, the Office handles more than 250,000 cases, helping taxpayers to deal with the IRS. Each year, it issues nearly 2000 taxpayer assistance orders, a form of administrative injunction, forcing the rest of the IRS to stop taking unwarranted actions.45 Congress should provide the Office of the Taxpayer Advocate with greater resources so that it may better assist taxpayers suffering from wrongful IRS actions. The office should also be strengthened by, among other things: l Ensuring that the National Taxpayer Advocate can make his or her own personnel decisions to protect its independence; l Ensuring NTA access to files, meetings, and other information needed to assist taxpayers or investigate IRS administrative practices; l Requiring the IRS to address the NTA’s comments in final rules and including the NTA in deliberations prior to the release of a proposed rule; and l Authorizing the NTA to file amicus briefs independently. Administrative Burden. In 2021, Americans filed 261 million tax returns and an astounding 4.7 billion information returns (such as Form W-2s, Form 1098s and Form 1099s).46 Complying with tax law costs Americans more than $400 bil- lion annually, or about 2 percent of gross domestic product.47 Although the IRS — 701 — Department of the Treasury administers these reporting programs, most of this expense is mandated by Con- gress, not the IRS. One of the primary reasons that Congress mandates ever-increasing infor- mation reporting is that the Treasury Department and the Joint Committee on Taxation staff almost always overestimate how much revenue will be gained from still more burdensome information reporting, and they do not estimate or report private compliance costs. Congress and the Treasury Department must undertake a serious review of the information reporting regime and reduce the burden on the public—especially small businesses. Small businesses suffer disproportionately from complexity and administrative burdens. Costs do not increase linearly with size, so elevated administrative costs have an adverse effect on the competitiveness of small firms. Budget. The operating budget of the IRS should be held constant in real terms. The resources allocated to the Office of the Taxpayer Advocate should be increased by at least 20 percent (about $44 million). The Office of Equity, Diversity, and Inclusion should be closed. Provided that IT management is changed; an effective, well-considered implementation plan is adopted; and serious oversight is put in place, additional resources dedicated solely to IT modernization may be warranted. INTERNATIONAL AFFAIRS The Treasury Department should withdraw from Senate consideration the Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters.48 The protocol will lead to substantially more transnational identity theft, crime, industrial espionage, financial fraud, and suppression of political oppo- nents and religious or ethnic minorities by authoritarian and corrupt governments, including China, Colombia, Nigeria, and Russia. Unlike the original multilateral convention, the amended convention is open to all governments—including many that are either hostile to the United States, have serious corruption problems, or have inadequate privacy protections. The new Administration should also oppose the multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.49 International organizations such as the OECD, the World Bank, and the Inter- national Monetary Fund espouse economic theories and policies that are inimical to American free market and limited government principles. The global elites who operate the IMF regularly advance higher taxes and big centralized government. The IMF has intervened in American policy debates—and has even recommended that the U.S. raise taxes. The IMF’s record of advancing global financial stability has been mixed at best. Its development assistance and lending programs in third- world countries have more often than not retarded growth rather than advancing it. The Treasury Department plays an important role in these international institutions and should force reforms and new policies. The U.S., however, should

Showing 3 of 5 policy matches

About These Correlations

Policy matches are calculated using a hybrid approach: initial candidates are found using semantic similarity between bill summaries and Project 2025 policy text, then an AI model (Llama 3.1 70B) provides detailed alignment ratings and analysis. Ratings range from 1 (minimal alignment) to 5 (very strong alignment). This analysis does not imply direct causation or intent.

Full Policy Text

Related Bills