NATP urges Senate consideration of Taxpayer Assistance and Service Act

The National Association of Tax Professionals (NATP) is urging Senate leaders to move the Taxpayer Assistance and Service Act (S. 3931) forward for consideration by the full Senate after the Senate Finance Committee approved the bipartisan legislation 26-1.

In a Sept. 15 letter to Senate Finance Committee Chairman Mike Crapo, R-Idaho, and Ranking Member Ron Wyden, D-Ore., NATP thanked the senators for their bipartisan work on the legislation and asked them to work with Senate leadership to bring the bill before the full Senate.

“A 26-1 vote sends a clear message that better taxpayer service and reasonable standards for paid tax return preparers are not partisan goals,” said Scott Artman, CPA, CGMA, CEO of NATP. “The committee has taken an important step. We hope the full Senate now has the opportunity to consider these reforms.”

Why NATP supports the Taxpayer Assistance and Service Act

NATP supports the TAS Act because it addresses issues tax professionals encounter while helping taxpayers navigate the federal tax system, including access to IRS information, taxpayer service and standards for paid tax return preparers.

The legislation contains more than 60 bipartisan tax administration reforms intended to strengthen taxpayer rights, modernize IRS operations and improve the taxpayer experience.

What the TAS Act would mean for paid tax return preparers

Under the current proposal, federal suitability and education requirements generally would apply to paid tax return preparers who are not CPAs, attorneys or enrolled agents in good standing and who do not qualify through a comparable state program.

Required education would cover ethics, professional responsibility and tax law and would be capped at 18 hours annually.

The legislation also would provide notice and appeal protections when the Treasury Department seeks to deny, suspend or revoke a preparer tax identification number (PTIN).

NATP supports reasonable education and accountability standards that encourage paid tax return preparers to stay current on tax law, ethics and professional responsibility while providing a fair process for those affected by enforcement actions.

How the TAS Act would address IRS taxpayer service

The legislation also includes measures intended to make it easier for taxpayers and tax professionals to obtain information and communicate with the IRS.

Among the provisions, the TAS Act would:

• Expand online access to tax returns, notices and correspondence for taxpayers and authorized tax professionals.
• Allow certain responses to IRS correspondence to be submitted electronically.
• Provide more information about IRS processing backlogs and telephone wait times.
• Expand callback availability.
• Support greater electronic processing of taxpayer correspondence and paper-filed returns.

These changes are intended to reduce administrative barriers and give taxpayers and tax professionals more timely access to information when resolving IRS matters.

What happens next with S. 3931?

The Senate Finance Committee approved the Taxpayer Assistance and Service Act 26-1 on July 30, sending the legislation to the full Senate for consideration.

The bill has not become law and its provisions could change as it moves through Congress. NATP's Sept. 15 letter asks Senate Finance Committee leadership to continue working with Senate leaders to advance the legislation.

View Sept. 15 letter to Senate Finance Committee

The National Association of Tax Professionals (NATP) is the largest nonprofit organization that works exclusively for tax professionals. We serve members through education, advocacy and community, providing the tools they need to navigate the tax code and the insights the media can trust.

Looking for a tax expert? Tom O’Saben, EA, director of tax content and government relations at NATP, is available for phone or video interviews to discuss federal tax topics, including tax law change and its implications, taxpayer issues, tax preparer regulation and more. To schedule an interview with O’Saben, contact [email protected] or [email protected].