Strengthen Taxpayer Protections in the Filing of Federal Tax Liens<\/a><\/p>\n Codify the Rule That Taxpayers Can Request Equitable Relief Under Internal Revenue Code Section 6015(f) Any Time Before Expiration of the Period of Limitations on Collection<\/a><\/p>\n Authorize the IRS to Release Levies That Cause Economic Hardship for Business Taxpayers<\/a><\/p>\n Extend the Time Limit for Taxpayers to Sue for Damages for Improper Collection Actions<\/a><\/p>\n Protect Retirement Funds from IRS Levies in the Absence of “Flagrant Conduct” by a Taxpayer<\/a><\/p>\n Toll the Time Periods for Requesting the Return of Levy Proceeds While the Taxpayer or a Pertinent Third Party is Financially Disabled<\/a><\/p>\n Require the IRS to Waive User Fees for Taxpayers Who Enter into Low-Cost Installment Agreements and Evaluate the Potential Revenue and Compliance Costs of Future User Fee Increases<\/a><\/p>\n Hold Taxpayers Harmless When the IRS Returns Funds Levied from a Retirement Plan or Account<\/a><\/p>\n Modify the Requirement That the Office of Chief Counsel Review Certain Offers-in-Compromise<\/a><\/p>\n Continue to Limit the IRS’s Use of “Math Error Authority” to Clear-Cut Categories Specified by Statute<\/a><\/p>\n Amend IRC \u00a7 7524 to Require the IRS to Mail Notices at Least Quarterly to Taxpayers with Delinquent Tax Liabilities<\/a><\/p>\n Provide Additional Time for Taxpayers Outside the United States to Request Abatement of a Math Error Assessment Equal to the Time Extension Allowed in Responding to a Notice of Deficiency<\/a><\/p>\n Improve Offer in Compromise Program Accessibility by Repealing the Partial Payment Requirement<\/a><\/p>\n Amend IRC \u00a7 7403 to Provide Taxpayer Protections Before Lien Foreclosure Suits on Principal Residences<\/a><\/p>\n Amend IRC \u00a7\u00a7 6320 and 6330 to Provide Collection Due Process Rights to Third Parties Holding Legal Title to Property Subject to IRS Collection Actions<\/a><\/p>\n Clarify that Taxpayers May Raise Innocent Spouse Relief as a Defense in Collection Proceedings and in Bankruptcy Cases<\/a><\/p>\n Convert the Estimated Tax Penalty into an Interest Provision for Individuals, Trusts, and Estates<\/a><\/p>\n Apply One Interest Rate Per Estimated Tax Underpayment Period for Individuals, Estates, and Trusts<\/a><\/p>\n Reduce the Federal Tax Deposit Penalty Imposed on Certain Taxpayers Who Make Timely Tax Deposits<\/a><\/p>\n Authorize a Penalty for Tax Return Preparers Who Engage in Fraud or Misconduct By Altering a Taxpayer’s Tax Return<\/a><\/p>\n Require Written Managerial Approval Before Assessing the Accuracy-Related Penalty for “Negligence”<\/a><\/p>\n Compensate Taxpayers for “No Change” National Research Program Audits and Waive Assessment of Tax, Interest, and Penalties Resulting from Such Audits<\/a><\/p>\n