TAS Act

Real-time IRS Wait Time Information: Section 102 requires the IRS to publish a real-time public website dashboard showing phone wait times, call numbers, and system backlogs. This helps everyday citizens know when to call and what delays to expect.

Elimination of Certain Installment Fees: Section 107 eliminates fees for setting up tax installment agreements for individuals earning under 250 percent of the applicable poverty level, or for those who set up payments online using a debit instrument. This protects lower-income taxpayers from extra financial burdens.

Expanded Access to Tax Court Disputes: Section 313 raises the threshold for small tax disputes in the Tax Court from $50,000 to $100,000, making it cheaper and easier for regular people to challenge tax decisions without expensive legal representation.

Better Protections for Wrongfully Detained Individuals: Sections 801 and 802 postpone tax deadlines, abate penalties, and set up a refund program for hostages and United States nationals wrongfully detained abroad, ensuring they are not penalized while away.

Extension of the Mailbox Rule: Section 903 extends the "mailbox rule" to electronic submissions and payments received within three business days of the deadline, giving people extra breathing room for digital filings.

Stricter Oversight and Penalties for Tax Preparers: Sections 501, 502, and 504 increase penalties and add background check, educational, and suitability requirements for paid tax return preparers. While meant to stop bad actors, these rules might lead to higher costs or fewer available tax preparation options for everyday filers in local communities.

Quarterly Delinquency Notices: Section 109 requires the IRS to send notices to certain taxpayers with tax delinquencies quarterly rather than annually. Receiving these warning notices four times a year could create unnecessary stress or administrative confusion for struggling citizens.