S. 4302

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4302 Introduced in Senate (IS)]

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119th CONGRESS
2d Session
S. 4302

To improve services provided to taxpayers by the Internal Revenue 
Service.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

April 15 (legislative day, April 14), 2026

Mr. Warner (for himself and Mr. Cassidy) introduced the following bill; 
which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To improve services provided to taxpayers by the Internal Revenue 
Service.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; ETC.

(a) Short Title.--This Act may be cited as the ``Improving IRS 
Customer Service Act''.
(b) References to Secretary.--For purposes of this Act, the term 
``Secretary'' means the Secretary of the Treasury or the Secretary's 
delegate.

SEC. 2. ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND 
WAIT TIMES.

(a) In General.--The Secretary shall require the Internal Revenue 
Service to provide in real time on its public website, to the extent 
practical, the following:
(1) Separately with respect to each applicable phone number 
extension--
(A) the number of callers connected to speak 
directly with a representative of the Internal Revenue 
Service,
(B) the number of callers connected to speak with 
an automated system,
(C) the number of callers who are waiting to be 
connected to speak directly with a representative of 
the Internal Revenue Service or an automated system,
(D) the longest amount of time that any caller has 
been waiting to be connected to speak directly with a 
representative of the Internal Revenue Service, and
(E) whether callback service is currently 
available, and if not, when such service is scheduled 
to be available.
(2) An application or tool embedded on the website which--
(A) displays all of the information described in 
paragraph (1), and
(B) estimates the approximate wait time to speak 
directly with a representative of the Internal Revenue 
Service.
(3) An application programming interface which allows any 
person to access the information described in paragraph (1) 
using automation and to create an application or tool embedded 
on a website to display such information.
(4) For each applicable phone number extension, a summary 
of the information described in paragraph (1) with respect to 
the prior month, including--
(A) the average and median length of calls,
(B) the average and median amount of time that 
callers were speaking directly with a representative of 
the Internal Revenue Service,
(C) the number and percent of calls that were 
directed to an automated system,
(D) the number and percent of calls that were 
disconnected or terminated by the Internal Revenue 
Service,
(E) the number of callers who were transferred to 
another applicable phone number extension after the 
call was initially answered by a representative of the 
Internal Revenue Service,
(F) the average and median amount of time that 
callers described in subparagraph (E) were on hold 
following the transfer, and
(G) the number and percent of callers who indicated 
that they received the answers or service for which 
they were contacting the Internal Revenue Service.
(b) Detection of Automated Calls.--The Secretary shall require the 
Internal Revenue Service to use technology to detect and screen out 
automated calls.
(c) Information Regarding Delays.--For any week in which there was 
a significant delay with respect to any applicable item (referred to in 
this subsection as an ``applicable week''), the Secretary shall require 
the Internal Revenue Service to provide on its public website, during 
the week subsequent to the applicable week, information with respect to 
each such applicable item regarding the earliest date on which any such 
applicable items that were processed during the applicable week were 
received by the Internal Revenue Service.
(d) Definitions.--For purposes of this section--
(1) Applicable item.--The term ``applicable item'' means 
each category of tax return, claim, statement, or other 
document filed with the Internal Revenue Service.
(2) Applicable phone number extension.--The term 
``applicable phone number extension'' means any extension or 
application which may be reached by calling a phone number 
which is listed by the Internal Revenue Service on any website, 
publication, form, or instruction which is available to the 
public and--
(A) operated by the Internal Revenue Service 
accounts management function,
(B) operated by the Internal Revenue Service 
automated collection function,
(C) managed by the Internal Revenue Service Joint 
Operations Center,
(D) managed and staffed by a contractor on behalf 
of the Internal Revenue Service, or
(E) received not less than 200,000 calls during the 
preceding calendar year.
(3) Significant delay.--The term ``significant delay'' 
means, in the case of any applicable item for any week, the 
failure to process all of such applicable items which were 
received by the Internal Revenue Service at least 21 days 
before the first day of the week.
(e) Effective Date.--The requirements of this section shall apply 
to periods beginning after the date which is 12 months after the date 
of enactment of this Act.

SEC. 3. EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT RETURNS AND 
REFUNDS.

Not later than January 1 of the first calendar year beginning more 
than 12 months after the date of enactment of this Act, through a 
website and mobile application, the Secretary shall provide 
individualized, specific, and up-to-date information to taxpayers 
regarding their tax returns and amended returns, including information 
with respect to whether the Internal Revenue Service has--
(1) received such return and entered such return into their 
systems,
(2) completed processing such return, including--
(A) the date on which the Internal Revenue Service 
issued any refund of any overpayment of tax,
(B) the estimated date on which the taxpayer can 
expect to receive such refund, and
(C)(i) if the refund will be issued by electronic 
fund transfer, the financial account to which such 
refund will be deposited, including--
(I) the partial or full account number for 
such account, and
(II) the name and routing number of the 
financial institution, or
(ii) if the refund will be issued by paper check, 
the address to which the check will be mailed, or
(3) suspended processing such return, including--
(A) the reason for the suspension, and
(B) in the case of any information which was 
requested by the Internal Revenue Service--
(i) the information requested,
(ii) the form and manner for submission of 
such information, and
(iii) the date on which such information is 
due to be submitted to the Internal Revenue 
Service.

SEC. 4. EXPANSION OF CALLBACK TECHNOLOGY.

It is the sense of Congress that--
(1) taxpayers contacting the Internal Revenue Service 
should have the option to receive a callback, and
(2) not later than calendar year 2028, the Internal Revenue 
Service should provide any taxpayer (including any taxpayer 
residing outside of the United States) the option to receive a 
callback for any call made by the taxpayer to an applicable 
phone number extension (as defined in section 2(d)(2) of this 
Act) which has not been answered within 5 minutes.

SEC. 5. EXPANSION OF ONLINE ACCOUNTS.

(a) In General.--Not later than January 1 of the first calendar 
year beginning more than 18 months after the date of enactment of this 
Act, the Secretary shall make available a website or mobile application 
which allows any taxpayer (including any taxpayer residing outside of 
the United States) the ability to--
(1) in a manner consistent with any applicable limitations 
under section 6103 of the Internal Revenue Code of 1986, view 
any return (as defined in section 6103(b)(1) of the Internal 
Revenue Code of 1986), document, notice, or letter (with the 
exception of any educational item which has no legal effect) 
which, during the applicable period (as defined in subsection 
(d)), has been--
(A) sent by the Internal Revenue Service to such 
taxpayer, or
(B) filed with (or, in the case of any document not 
required to be filed, sent to) the Internal Revenue 
Service--
(i) by such taxpayer,
(ii) by a person described in subsection 
(c) of section 6103 of the Internal Revenue 
Code of 1986 with respect to such taxpayer, or
(iii) with respect to such taxpayer in a 
manner described in subsection (e) of such 
section,
(2) with respect to any document, notice, or letter sent to 
such taxpayer by the Internal Revenue Service, respond to such 
document, notice, or letter by uploading or otherwise 
transmitting the taxpayer's response through the website or 
mobile application, and
(3) in the case of--
(A) any representative of such taxpayer who is 
authorized to practice before the Department of the 
Treasury pursuant to section 330 of title 31, United 
States Code,
(B) any tax return preparer (as defined in section 
7701(a)(36) of the Internal Revenue Code of 1986) with 
an identifying number (as described in section 
6109(a)(4) of such Code), or
(C) any qualified reporting agent,
permit such representative, preparer, or agent, to the extent 
authorized by the taxpayer, to access the information described 
in paragraph (1) or transmit any information described in 
paragraph (2).
(b) Availability for Viewing.--With respect to any return, 
document, notice, or letter described in paragraph (1) of subsection 
(a), such return, document, notice, or letter shall be made available 
for viewing by the taxpayer (or, pursuant to paragraph (3) of such 
subsection, any representative, tax return preparer, or qualified 
reporting agent authorized by the taxpayer) as soon as is practicable 
and within such periods as are established pursuant to regulations 
prescribed by the Secretary.
(c) Access to Multiple Accounts by Representative, Preparer, or 
Agent.--For purposes of subsection (a)(3), the website or mobile 
application shall allow a representative, tax return preparer, or 
qualified reporting agent to be able to access information for multiple 
taxpayers who have provided permission under such subsection without 
any requirement to individually and separately access the account of 
each such taxpayer.
(d) Applicable Period.--
(1) In general.--Subject to paragraph (2), for purposes of 
subsection (a)(1), the term ``applicable period'' means the 
preceding 6-year period.
(2) Prospective application.--The term ``applicable 
period'' shall not include any years ending before the date of 
enactment of this Act.
(e) Qualified Reporting Agent.--
(1) In general.--For purposes of this section, the term 
``qualified reporting agent'' means a person--
(A) which is properly authorized as an agent to 
sign and file employment tax returns, make related 
payments and deposits, and perform such other acts on 
behalf of a taxpayer under procedures set forth by the 
Secretary,
(B) which has met such requirements as may be 
established by the Secretary, and
(C) for which authorization has not been revoked or 
suspended by the Secretary pursuant to procedures 
established by the Secretary.
(2) Employment tax return.--For purposes of paragraph 
(1)(A), the term ``employment tax return'' means--
(A) any return required to be filed by an employer 
to report the obligations of the employer and its 
employees under section 3101, 3111, 3301, or 3402 of 
the Internal Revenue Code of 1986, and
(B) such other returns as designated by the 
Secretary.
(f) Preventing Unauthorized Disclosure of Return Information by 
Persons Designated by Taxpayers.--Not later than January 1 of the first 
calendar year beginning more than 18 months after the date of enactment 
of this Act, the Secretary shall--
(1) establish a program to investigate and address--
(A) any access, use, or disclosure of return 
information (as defined in section 6103(b) of the 
Internal Revenue Code of 1986) by any person which is 
in excess of the authorization permitted to such person 
pursuant to subsection (a)(3), and
(B) any related misconduct, and
(2) annually publish, on the public website of the Internal 
Revenue Service, the actions undertaken pursuant to the program 
described in paragraph (1), such as the number of complaints 
investigated, the number of persons whose access was revoked, 
and other relevant statistical data.
(g) Focus Groups.--For purposes of subsection (a), prior to the 
date that the website or mobile application described in such 
subsection is made available, the Secretary shall conduct focus groups 
with taxpayers and tax professionals to ensure that any amounts 
appropriated or otherwise made available for such purposes are expended 
in an appropriate manner.

SEC. 6. INDIVIDUALS FACING ECONOMIC HARDSHIPS INFORMED OF COLLECTION 
ALTERNATIVES.

(a) In General.--Not later than 12 months after the date of 
enactment of this Act, the Secretary shall--
(1) establish a program to identify taxpayers who--
(A) are reasonably likely to be experiencing an 
economic hardship, and
(B) have an unpaid tax liability, and
(2) in the case of any taxpayer described in paragraph (1) 
who requests to enter into an agreement described in section 
6159(a) of the Internal Revenue Code of 1986, provide such 
taxpayer with information regarding other options which the 
Internal Revenue Service makes available to taxpayers who have 
an unpaid tax liability and are experiencing an economic 
hardship, including--
(A) an agreement described in such section for 
partial collection of a tax liability,
(B) an offer-in-compromise (as described in section 
7122 of such Code), and
(C) classification as currently not collectible 
(within the meaning of section 6343(e) of such Code).
(b) Economic Hardship.--For purposes of this section, in 
determining whether a taxpayer is reasonably likely to be experiencing 
an economic hardship, such determination shall be made in the same 
manner as determined under section 6343(a)(1)(D) of the Internal 
Revenue Code of 1986 based on--
(1) the most recent income and asset data which the 
Secretary has received from a return or a report from, or with 
respect to, such taxpayer, and
(2) the schedules described in section 7122(d)(2)(A) of 
such Code.
(c) Report.--Not later than 2 years after the date of enactment of 
this Act, the Secretary, in consultation with the National Taxpayer 
Advocate, shall submit a report to the Committee on Ways and Means of 
the House of Representatives and the Committee on Finance of the Senate 
regarding--
(1) the accuracy of the Internal Revenue Service with 
respect to identifying taxpayers who are reasonably likely to 
be experiencing an economic hardship under subsection (a)(1),
(2) whether such identification procedures may be 
appropriately applied for other purposes, and
(3)(A) the number of taxpayers with an unpaid tax liability 
who were identified as reasonably likely to be experiencing an 
economic hardship under subsection (a)(1),
(B) the options described in subsection (a)(2) that were 
provided to such taxpayers, and
(C) the status of the tax liabilities of such taxpayers.

SEC. 7. PUBLICATION OF PERFORMANCE STATISTICS.

(a) In General.--Section 7803(c)(2) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
``(F) Publication of performance statistics.--The 
National Taxpayer Advocate shall publish monthly, on 
the website of the Internal Revenue Service, the 
following information with respect to each local office 
of the taxpayer advocate:
``(i) With respect to any cases opened 
during the 12-month period ending on the month 
preceding the month of publication--
``(I) the average amount of time 
elapsing between the local office 
receiving the case and assigning a case 
number;
``(II) the average amount of time 
elapsing between the local office 
receiving the case and assigning a case 
worker to the case; and
``(III) the top 3 taxpayer issues 
that the local office encountered 
during such period.
``(ii) With respect to any cases opened 
during the 24-month period ending on the month 
preceding the month of publication, the average 
amount of time elapsing between the local 
office receiving the case and closure of the 
case.
``(iii) The number of open cases at such 
local office, with such information 
disaggregated based on whether the taxpayer 
that opened the case is--
``(I) an individual;
``(II) a business;
``(III) an estate or trust; or
``(IV) a person not described in 
subclauses (I) through (III).
``(G) Online tool.--
``(i) In general.--The National Taxpayer 
Advocate shall make available, on the website 
of the Internal Revenue Service, an application 
which provides taxpayers with the estimated 
amount of time for resolution of their case, as 
determined based on the date on which the 
taxpayer opened the case and the tax issue that 
the taxpayer is encountering.
``(ii) Updates.--The estimates provided by 
the application described in clause (i) shall 
be updated by the National Taxpayer Advocate on 
a monthly basis.''.
(b) Annual Report.--Section 7803(c)(2)(B)(ii) of the Internal 
Revenue Code of 1986 is amended--
(1) by redesignating subclauses (XII) and (XIII) as 
subclauses (XIII) and (XIV), respectively, and
(2) by inserting after subclause (XI) the following new 
subclause:
``(XII) provide--
``(aa) with respect to any 
cases opened at any local 
office of the taxpayer advocate 
during such fiscal year, the 
information described in 
subclauses (I) and (II) of 
subparagraph (F)(i), as 
determined on a nationwide 
basis;
``(bb) with respect to any 
cases opened at any local 
office of the taxpayer advocate 
during such fiscal year and the 
preceding fiscal year, the 
information described in 
subparagraph (F)(ii), as 
determined on a nationwide 
basis; and
``(cc) the information 
described in subparagraph 
(F)(iii), as determined on a 
nationwide basis.''.
(c) Effective Date.--The amendments made by this section shall take 
effect on the date which is 12 months after the date of enactment of 
this Act.
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