Taxpayer First Act
act
The Taxpayer First Act (Pub. L. 116–25 (text) (PDF), 133 Stat. 981, enacted July 1, 2019) is a law that makes significant reforms to the Internal Revenue Service (IRS).
Description of provisions
The law revises provisions relating to the IRS, its customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems.
Specifically, the law:
codifies the requirement of an independent administrative appeals function by establishing within the IRS an Independent Office of Appeals.
requires the IRS to develop a comprehensive strategy for customer service.
makes changes to the process of issuing and addressing Taxpayer Advocate Directives.
requires that the IRS submit a reorganization plan, after which the structural requirements mandated by RRA 98 no longer apply.
codifies the Volunteer Income Tax Assistance (VITA) program.
amended rules for seizure and sale of perishable goods so that they are truly restricted only to perishable goods.
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Named sources, stable identifiers and responsible institutions provide the strongest route from overview to verifiable evidence. The source revision retrieved here is dated Aug 13, 2026. The linked authority identifier is Q65064610. None of the 0 selected statements returned an explicit reference. The first chronological checks are 2019.
The absence of detail may reflect summary conventions rather than a lack of surviving documentation. The lead is largely declarative, so disagreement and counter-evidence require a deliberate search beyond the opening account. Authority statements aid reconciliation but still require their own references, qualifiers and ranks to be checked.
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This entry incorporates text from “Taxpayer First Act” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.