H.R. 3220: Preserving Taxpayers' Rights Act
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H.R. 3220: Preserving Taxpayers' Rights Act
115th Congress · introduced 2017-07-13 · Taxation · Latest: Referred to the House Committee on Ways and Means.
federal
Follow this bill, step by step
- Where it came from: introduced 2017-07-13 · official record
- Who proposed it: Rep. Smith, Jason [R-MO-8] · what a sponsor is
- What happened next: no floor votes in our records yet. Why?
- Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
- If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.
Official title
Preserving Taxpayers' Rights Act
Plain summary
Preserving Taxpayers' Rights Act This bill amends the Internal Revenue Code to establish new procedures and requirements for administrative appeals of Internal Revenue Service (IRS) deficiency determinations. If the IRS determines that there is a deficiency with respect to a tax imposed, it may send a notice of deficiency to a taxpayer after: the taxpayer has been issued a letter of proposed deficiency that explains the basis for the determination of deficiency and provides an opportunity for administrative review in the IRS Office of Appeals; and either: (1) the time provided in the letter for requesting administrative review in the office has expired and the taxpayer has not made such a request, or (2) the office has officially concluded the administrative review process with respect to the deficiency. The bill includes exceptions to these requirements for frivolous tax positions and issues in cases designated for litigation. The IRS must permit a taxpayer to appeal a deficiency prior to issuing a deficiency notice if 60 or fewer days remain on the statute of limitations and the taxpayer agrees to extend the period for 12 months. The bill modifies appeals dispute resolution procedures. It also restricts the authority of the IRS to: (1) designate cases for litigation without permitting an appeal, or (2) offer settlement agreements that preclude an appeal. The bill modifies the authority of the IRS to issue a summons and limits the access that people outside of the IRS have to returns and return information acquired by a summons.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
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A “Nay” vote
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What does this mean? (plain words)
Official text
Preserving Taxpayers' Rights Act
Source: Congressional Research Service summary (Introduced in House)
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Alternatives
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Rep. Smith, Jason [R-MO-8] · 10 cosponsors
Cost estimate: No cost estimate published yet.
Cosponsors on this site
Terri A. Sewell (D-AL), Judy Chu (D-CA), Mike Thompson (D-CA)
Sponsor's campaign money: Rep. Smith, Jason [R-MO-8] reported raising $6.3 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.
No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.
Words on this page, explained (3)
- Bill
- A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).
- Resolution
- A formal statement or decision by a legislative body. Simple resolutions often only express an opinion or set rules for one chamber; they do not become law.
- Statute
- A written law passed by a legislature. A statute can be changed by a later law; changing a constitution needs an amendment.
Plain meanings written from linked sources. All words.
Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-115hr3220.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/115/hr>
Record fed-us-cong115-hr3220 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115