# 117-hr-7033: Small Business Taxpayer Bill of Rights Act of 2022

117-hr-7033, Small Business Taxpayer Bill of Rights Act of 2022, is a 117th Congress bill sponsored by Rep. Kustoff, David [R-TN-8] (R-TN); status Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/117-hr-7033
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 117-hr-7033
- Congress: 117
- Title: Small Business Taxpayer Bill of Rights Act of 2022
- Status: Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced: 2022-03-09
- Sponsor: Rep. Kustoff, David [R-TN-8] (R-TN)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Small Business Taxpayer Bill of Rights Act of 2022 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

## Cosponsors (3)

- Sen. Budd, Ted [R-NC] (R-NC), 2022-05-17T00:00:00.000Z
- Rep. Van Duyne, Beth [R-TX-24] (R-TX), 2022-05-17T00:00:00.000Z
- Rep. Donalds, Byron [R-FL-19] (R-FL), 2022-06-14T00:00:00.000Z

## Related bills

- 117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servicemembers who perished in Afghanistan on August 26, 2021, during the evacuation…
- 117-hr-8913: TCJA Permanency Act
- 117-hres-988: Calling for justice and accountability for the perpetrators of the bombing of the Embassy of Israel in Buenos Aires on March 17, 1992.
- 117-hr-6858: American Energy Independence from Russia Act
- 117-hjres-72: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by Centers for Disease Control and Prevention rel…
- 117-hjres-67: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Centers for Medicare & Medicaid Services r…

## Sources
- [117-hr-7033 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/7033)

## Related
- [117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servi…](https://policyrisk.com/legislation/117-hr-5142)
- [117-hr-8913: TCJA Permanency Act](https://policyrisk.com/legislation/117-hr-8913)
- [117-hres-988: Calling for justice and accountability for the perpetrators of the bombing of t…](https://policyrisk.com/legislation/117-hres-988)
- [117-hr-6858: American Energy Independence from Russia Act](https://policyrisk.com/legislation/117-hr-6858)
- [117-hjres-72: Providing for congressional disapproval under chapter 8 of title 5, United Stat…](https://policyrisk.com/legislation/117-hjres-72)
- [117-hjres-67: Providing for congressional disapproval under chapter 8 of title 5, United Stat…](https://policyrisk.com/legislation/117-hjres-67)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-7033 (as of 2025-11-18).