arrow_back Back to App

New IRS Rules: Reports, Audits, and Tax Expert Program

This bill introduces new rules for the Internal Revenue Service (IRS) aimed at improving tax collection. Citizens can expect greater transparency in tax gap reporting and changes in how audits are conducted, with an emphasis on using artificial intelligence. Additionally, the IRS will recruit external tax experts to streamline the detection of fraud and complex tax cases.
Key points
The IRS will regularly publish reports on the tax gap, the difference between taxes owed and taxes actually collected, increasing transparency.
Restrictions are placed on IRS enforcement funding until an updated tax gap report is published.
The IRS will not increase the number of National Research Program audits above 2021 levels and will not audit individual taxpayers with adjusted gross income under $400,000.
A fellowship program will be established within the IRS to attract experienced private sector tax experts to work on complex cases and train junior employees.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 117_S_2721
Sponsor: Sen. Crapo, Mike [R-ID]
Process start date: 2021-09-13
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

A bill to require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes.

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_2721.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-09-13.

What are the main provisions?

Key points include:

  • The IRS will regularly publish reports on the tax gap, the difference between taxes owed and taxes actually collected, increasing transparency.
  • Restrictions are placed on IRS enforcement funding until an updated tax gap report is published.
  • The IRS will not increase the number of National Research Program audits above 2021 levels and will not audit individual taxpayers with adjusted gross income under $400,000.
  • A fellowship program will be established within the IRS to attract experienced private sector tax experts to work on complex cases and train junior employees.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Crapo, Mike [R-ID].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes