# 115-hr-5342: Improving Assistance for Taxpayers Act

115-hr-5342, Improving Assistance for Taxpayers Act, is a 115th Congress bill sponsored by Rep. LaHood, Darin [R-IL-16] (R-IL); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-5342
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-5342
- Congress: 115
- Title: Improving Assistance for Taxpayers Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-03-20
- Sponsor: Rep. LaHood, Darin [R-IL-16] (R-IL)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Improving Assistance for Taxpayers Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

## Related bills

- 115-hr-7196: Energy Sector Innovation Credit Act of 2018
- 115-hr-6904: To designate certain Federal land in the District of Columbia under the administrative jurisdiction of the National Park Service as the "Illinois' Bicentennial…
- 115-hr-6866: To clarify exclusions from the definition of a deposit broker.
- 115-hr-6793: Restore the Harmony Way Bridge Act
- 115-hr-6760: Protecting Family and Small Business Tax Cuts Act of 2018
- 115-hr-6757: Family Savings Act of 2018

## Sources
- [115-hr-5342 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/5342)

## Related
- [115-hr-7196: Energy Sector Innovation Credit Act of 2018](https://policyrisk.com/legislation/115-hr-7196)
- [115-hr-6904: To designate certain Federal land in the District of Columbia under the adminis…](https://policyrisk.com/legislation/115-hr-6904)
- [115-hr-6866: To clarify exclusions from the definition of a deposit broker.](https://policyrisk.com/legislation/115-hr-6866)
- [115-hr-6793: Restore the Harmony Way Bridge Act](https://policyrisk.com/legislation/115-hr-6793)
- [115-hr-6760: Protecting Family and Small Business Tax Cuts Act of 2018](https://policyrisk.com/legislation/115-hr-6760)
- [115-hr-6757: Family Savings Act of 2018](https://policyrisk.com/legislation/115-hr-6757)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-5342 (as of 2025-11-18).