On February 26, 2026, Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) introduced the Taxpayer Assistance and Service Act, a bipartisan legislative package proposing significant reforms to Internal Revenue Service procedures and administration.  The bill includes proposals recommended by the National Taxpayer Advocate along with other provisions designed to improve tax administration and IRS customer service.  National Taxpayer Advocate Erin Collins welcomed the bill, describing it as “broad and sweeping legislation that would strengthen taxpayer rights, reduce taxpayer burden, and improve tax administration” and stating that it “incorporates dozens of common-sense proposals to make tax administration fairer, more transparent, and more responsive to taxpayers.”

Senators Crapo and Wyden initially released a discussion draft of the bill in January 2025. 

Among the highlights of the legislation are the following:

  • Requiring the IRS to digitize more tax returns to expedite refunds;
  • Upgrading the “Where’s My Refund” feature so taxpayers know when to expect their refunds and what steps to take if refunds are delayed;
  • Upgrading IRS online accounts so taxpayers and their representatives can review tax returns and correspondence and respond to the IRS electronically;
  • Strengthening standards for paid tax preparers;
  • Expanding IRS callback options so taxpayers can request a return call more frequently and from additional IRS phone numbers;
  • Authorizing the U.S. Tax Court to hear cases relating to refunds; and
  • Increasing the independence of both the National Taxpayer Advocate and the IRS Independent Office of Appeals.

The bill contains ten separate titles, each addressing a distinct area of tax administration or procedure, as follows:

  • Title I — Tax Administration and Customer Service
  • Title II — American Citizens Abroad
  • Title III — Judicial Review
  • Title IV — Office of the Taxpayer Advocate
  • Title V — Tax Return Preparers
  • Title VI — Independent Office of Appeals
  • Title VII — Whistleblowers
  • Title VIII — Stopping Tax Penalties on American Hostages
  • Title IX — Small Business
  • Title X — Miscellaneous Provisions

Fox Rothschild’s Tax Controversy team will be summarizing key provisions of each title in a series of blog posts to follow shortly.  We are also monitoring the progress of the Taxpayer Assistance and Service Act as it moves through the legislative process and will provide periodic updates on its status.