What does Preamble of Improving IRS Customer Service Act do?

This bill aims to improve services provided to taxpayers by the Internal Revenue Service.

What does SHORT TITLE; ETC. of Improving IRS Customer Service Act do?

This Act is formally titled the Improving IRS Customer Service Act. The term 'Secretary' refers to the Secretary of the Treasury or their delegate.

What does ESTABLISHMENT OF DASHBOARD TO INFORM TAXPAYERS OF BACKLOGS AND of Improving IRS Customer Service Act do?

This section mandates the IRS to provide real-time data on its public website regarding taxpayer call volumes and wait times. The required information includes the number of callers connected to representatives, automated systems, and those waiting, along with the longest wait times and callback service availability. The IRS must also provide a tool estimating wait times and an application programming interface (API) for external access to this data. Monthly summaries of call data, including average and median call lengths, automated system usage, and caller satisfaction, are required. The IRS is directed to use technology to detect and screen out automated calls. For weeks experiencing 'significant delays' in processing tax documents, the IRS must publish the earliest receipt date of those documents. The term 'applicable item' refers to categories of tax returns and related documents. The term 'applicable phone number extension' defines the IRS phone lines covered by the reporting requirements. A 'significant delay' is defined as failing to process documents received at least 21 days prior to the week's start. The requirements of this section will apply to periods beginning 12 months after the Act's enactment.

What does EXPANSION OF ELECTRONIC ACCESS TO INFORMATION ABOUT RETURNS AND of Improving IRS Customer Service Act do?

This section requires the Secretary to provide taxpayers with individualized, specific, and up-to-date information about their tax returns and amended returns. The information must be accessible through a website and mobile application. The required information includes whether the IRS has received and entered the return into its systems, completed processing the return (including refund dates and methods), or suspended processing the return. If processing is suspended, the IRS must provide the reason, requested information, submission requirements, and due date.

What does EXPANSION OF CALLBACK TECHNOLOGY. of Improving IRS Customer Service Act do?

This section expresses the sense of Congress that taxpayers contacting the Internal Revenue Service (IRS) should have the option to receive a callback. The IRS is directed to provide taxpayers, including those residing outside the United States, the option to receive a callback for calls to applicable phone number extensions. This provision requires the IRS to offer callbacks for calls that go unanswered within 5 minutes.

What does EXPANSION OF ONLINE ACCOUNTS. of Improving IRS Customer Service Act do?

This section requires the Secretary to make a website or mobile application available allowing taxpayers, including those residing outside the U.S., to view certain IRS documents and notices. Taxpayers can respond to IRS documents, notices, or letters through the website or mobile application. Authorized representatives, tax return preparers, and qualified reporting agents can access information and transmit responses on behalf of taxpayers with their permission. The 'applicable period' for viewing documents is generally the preceding 6-year period, excluding years ending before the Act's enactment. A 'qualified reporting agent' is defined as a person authorized to sign and file employment tax returns and meeting requirements established by the Secretary. The Secretary must establish a program to investigate unauthorized disclosure of return information by individuals authorized by taxpayers. The Secretary must annually publish data related to the unauthorized disclosure program on the IRS website. The Secretary is required to conduct focus groups with taxpayers and tax professionals prior to the website or mobile application's launch.

What does INDIVIDUALS FACING ECONOMIC HARDSHIPS INFORMED OF COLLECTION of Improving IRS Customer Service Act do?

This section establishes a program requiring the Secretary to identify taxpayers likely experiencing economic hardship and with unpaid tax liabilities. Taxpayers requesting payment agreements under section 6159 of the Internal Revenue Code will receive information about alternative options like partial collection agreements, offers-in-compromise, and currently not collectible status. Economic hardship determination will follow the method outlined in section 6343(a)(1)(D) of the Internal Revenue Code, using income and asset data and schedules described in section 7122(d)(2)(A). The Secretary must submit a report to the House and Senate tax committees within two years of enactment, assessing the accuracy of hardship identification, potential broader application of the procedures, and data on taxpayers identified as experiencing hardship and the options provided.

What does PUBLICATION OF PERFORMANCE STATISTICS. of Improving IRS Customer Service Act do?

This section amends Section 7803(c)(2) of the Internal Revenue Code of 1986 to require the National Taxpayer Advocate to publish monthly performance statistics for each local office on the IRS website. The published statistics will include average timeframes for case assignment and resolution, as well as the top taxpayer issues encountered by each local office. The National Taxpayer Advocate must also provide an online tool estimating case resolution times based on case opening date and tax issue. The online tool's estimates will be updated monthly. The section also modifies the annual report requirements to include nationwide data on case processing times and open case numbers. These amendments will take effect 12 months after the enactment of this Act.

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Improving IRS Customer Service Act

Last updated: 4/15/2026 · Introduced: 4/15/2026

Author: Mark Warner (D-VA)

TL;DR (AI)

The IRS will publish real-time data on call volumes, wait times, and callback availability on its website, including estimates for wait times and an API for external access.
Taxpayers will gain access to individualized, up-to-date information about their tax returns and amended returns through a website and mobile application, including processing status and reasons for suspension.
The IRS must offer taxpayers, including those abroad, the option to receive a callback for unanswered calls exceeding five minutes.
Taxpayers will be able to view IRS documents and notices from the past six years, respond to them online, and grant access to authorized representatives through a new IRS website or mobile application.
The IRS will identify taxpayers facing economic hardship and inform them of alternative payment options like partial collection agreements and currently not collectible status.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title; etc., and 6 more.

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