IRS would add online accounts, callbacks and waived fees for lower-income payment plans

What does this do?

The Taxpayer Assistance and Service Act would require the IRS to accept and process returns electronically, scan paper mail into digital form, and post real-time phone wait times and processing delays. Taxpayers would get online accounts to view notices from the past six years and track returns and refunds. The bill would also expand Tax Court authority and add protections for taxpayers abroad.

Who does it affect?

It would mainly affect everyday filers, people with unpaid tax debts, lower-income filers and those who claim credits like the Earned Income Tax Credit. It would also affect Americans living overseas, small business owners, independent contractors, paid tax preparers and IRS whistleblowers.

Why does it matter?

Taxpayers would have more ways to track their cases and more options to challenge IRS decisions in court. Paid tax preparers who act dishonestly would face new penalties, and the IRS would have to report to Congress on its progress.

What does it cost, and who pays?

• Fee waiver up to 250% of poverty level
• Refunds of collections over settlement terms