H R 4163 in Congressional Session 106

Official Summary


Bill Number : H R 4163


Title : To amend the Internal Revenue Code of 1986 to provide for increased fairness to taxpayers.


4/11/2000--Passed House amended.    (There are 2 other summaries) TABLE OF CONTENTS:

  • Title I:

    Penalties and Interest

  • Title II:

    Confidentiality and Disclosure

  • Title III:

    Other Requirements

Taxpayer Bill of Rights 2000 -

Title I:

Penalties and Interest - Amends the Internal Revenue Code (IRC) to move the failure to pay tax estimated tax penalty provisions from chapter 68 (Additions to the Tax, Additional Amounts, and Assessable Penalties) to chapter 67 (Determination of Interest Rate; Compounding of Interest) of the IRC while converting such current tax penalty provisions into interest provisions. Exempts from the interest penalty an underpayment of less than $2,000.

(Sec. 102)

Excludes from gross income interest paid on any tax overpayment.

(Sec. 103)

Reduces the failure-to-pay penalty by 50 percent. Repeals such penalty for taxpayers entering into an installment agreement.

(Sec. 104)

Permits the abatement of interest if a gross injustice would otherwise result.

(Sec. 105)

Permits making cash bond deposits to offset potential tax underpayments.

(Sec. 106)

Applies, for individuals, the interest netting rules without regard to the 45-day period.

Title II:

Confidentiality and Disclosure - Makes the IRC the exclusive law governing the disclosure of returns and return information. Requires the Secretary of the Treasury to prescribe related regulations. Sets forth related rules.

(Sec. 202)

Revises provisions concerning the definition of "Chief Counsel advice."

(Sec. 203)

Eliminates the requirement that a former spouse must make a written request to obtain collection information from a joint return.

(Sec. 204)

Prohibits examining the return of the representative of a taxpayer solely on the basis of the representative relationship.

(Sec. 205)

Limits disclosure of a nonparty's return information to that information relating to the resolution of a proceeding.

(Sec. 206)

Prohibits the public disclosure of a taxpayer's address and tax identification number with respect to accepted offers-in-compromise.

(Sec. 207)

Prohibits the disclosure of returns and return information to contractors unless specified requirements are met, including an annual review of a contractor to determine compliance.

(Sec. 208)

Establishes additional consent-to-disclose requirements, including requiring that such a consent designate a specific recipient.

(Sec. 209)

Requires a taxpayer to be notified by the Secretary if it is determined that the taxpayer's return has been disclosed without authorization.

(Sec. 210)

Permits the Secretary to use any means of mass communication to notify a taxpayer of an undelivered refund.

Title III:

Other Requirements - Exempts from the church-tax-inquiry provisions information disclosures related to tax exemption standards.

(Sec. 302)

Expands the availability of declaratory judgment procedures to tax-exempt organizations.

(Sec. 303)

Requires the Treasury Inspector General for Tax Administration's semi-annual report to list the ten most common employee misconduct complaints by category.

(Sec. 304)

Doubles the threshold for reporting refunds to the Joint Committee on Taxation.

(Sec. 305)

Requires reports concerning: (1) awards of costs and fees in administrative court proceedings; (2) penalty abatement; and (3) alternative means of communicating with taxpayers.

(Sec. 308)

Requires the revision of IRS Publication 1 (Your Rights as a Taxpayer) to include additional information regarding the period of limitation for claiming a credit or refund and the consequences of failure to file taxes.


Title : To amend the Internal Revenue Code of 1986 to provide for increased fairness to taxpayers.
Votes in the US Senate
This Bill was not Voted in the US Senate
Votes in the US House
Roll NumberVote DateQuestionDescriptionVote Result
1162000-04-11On Motion to Suspend the Rules and Pass, as Amended Taxpayer Bill of Rights 2000P


Congressional Sponsors of H R 4163
Bill Number : H R 4163

Title : To amend the Internal Revenue Code of 1986 to provide for increased fairness to taxpayers.

Sponsor: Rep Houghton, Amo [NY-31] (introduced 4/4/2000)      

ALPHABETICAL [followed by Cosponsors withdrawn]:     (Sort: by date)

    Rep Becerra, Xavier [CA-30] - 4/4/2000

    Rep Biggert, Judy [IL-13] - 4/10/2000

    Rep Camp, Dave [MI-4] - 4/4/2000

    Rep Collins, Mac [GA-3] - 4/4/2000

    Rep Coyne, William J. [PA-14] - 4/4/2000

    Rep Crane, Philip M. [IL-8] - 4/4/2000

    Rep Doggett, Lloyd [TX-10] - 4/10/2000

    Rep Dunn, Jennifer [WA-8] - 4/4/2000

    Rep English, Phil [PA-21] - 4/4/2000

    Rep Foley, Mark [FL-16] - 4/4/2000

    Rep Hayworth, J. D. [AZ-6] - 4/4/2000

    Rep Herger, Wally [CA-2] - 4/4/2000

    Rep Hulshof, Kenny C. [MO-9] - 4/4/2000

    Rep Johnson, Nancy L. [CT-6] - 4/4/2000

    Rep Johnson, Sam [TX-3] - 4/4/2000

    Rep Lewis, Ron [KY-2] - 4/4/2000

    Rep Matsui, Robert T. [CA-5] - 4/4/2000

    Rep McCrery, Jim [LA-4] - 4/4/2000

    Rep McInnis, Scott [CO-3] - 4/4/2000

    Rep McNulty, Michael R. [NY-21] - 4/10/2000

    Rep Nussle, Jim [IA-2] - 4/4/2000

    Rep Portman, Rob [OH-2] - 4/4/2000

    Rep Ramstad, Jim [MN-3] - 4/4/2000

    Rep Rangel, Charles B. [NY-15] - 4/4/2000

    Rep Shaw, E. Clay, Jr. [FL-22] - 4/4/2000

    Rep Tanner, John S. [TN-8] - 4/10/2000

    Rep Terry, Lee [NE-2] - 4/10/2000

    Rep Thomas, William M. [CA-21] - 4/4/2000

    Rep Watkins, Wes [OK-3] - 4/4/2000

    Rep Weller, Jerry [IL-11] - 4/4/2000

Other Info

Bill Number : H R 4163

Title : To amend the Internal Revenue Code of 1986 to provide for increased fairness to taxpayers.


          See also: Related House Committee Documents
4/4/2000:Referred to the House Committee on Ways and Means.
4/5/2000:Committee Consideration and Mark-up Session Held.
4/5/2000:Ordered to be Reported (Amended) by Voice Vote.
4/10/2000 7:18pm:Reported (Amended) by the Committee on Ways and Means. H. Rept. 106-566.
4/10/2000 7:18pm:Placed on the Union Calendar, Calendar No. 311.
4/11/2000 2:29pm:Mr. Archer moved to suspend the rules and pass the bill, as amended.
4/11/2000 2:29pm:Considered under suspension of the rules. (consideration: CR H2057-2069)
4/11/2000 2:29pm:DEBATE - The House proceeded with forty minutes of debate on H.R. 4163.
4/11/2000 3:19pm:At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
4/11/2000 4:21pm:Considered as unfinished business. (consideration: CR H2079)
4/11/2000 4:43pm:On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 424 - 0 (Roll no. 116). (text: CR H2057-2062)
4/11/2000 4:43pm:Motion to reconsider laid on the table Agreed to without objection.
4/12/2000:Received in the Senate and Read twice and referred to the Committee on Finance.