This is the final post in a series of ten client alerts summarizing the key provisions of the Taxpayer Assistance and Service Act, a bipartisan legislative package introduced on February 26, 2026, by Senate Finance Committee Chairman Mike Crapo (R-Idaho) and Ranking Member Ron Wyden (D-Oregon) to improve service and administration at the Internal Revenue Service.  Title X includes several administrative and technical provisions. For a general overview of the legislation, please refer to the Introduction and summaries of Titles I, II, III, IV, V, VI, VII, VIII, and IX.

Section 1001:  Congressional Budget Office Student Loan Data Access

As a result of the FUTURE Act, the Department of Education now receives student loan and Pell grant recipient income information from the IRS rather than directly from borrowers, and this information is designated as federal tax information that can only be disclosed to the extent authorized by statute. The Congressional Budget Office (CBO) previously received this data from the Department of Education for analysis it conducts for Congress, but is not currently authorized to receive it now that it constitutes federal tax information. The provision would authorize CBO to continue receiving this data.

Section 1002:  Large Partnership Electronic Filing

A partnership is currently required to file electronically if it files at least 10 returns (not counting schedules such as Forms K-1) or has more than 100 partners. This requirement is subject to waivers based on undue hardship, religious belief, or if IRS systems do not support electronic filing. Certain partnerships with significant assets or economic activity are not required to file electronically. The provision authorizes the Secretary to require returns to be filed electronically by partnerships with assets of $1,000,000 or more or gross receipts of $250,000 or more during its taxable year. It does not change the requirement for partnerships with more than 100 partners or filing at least 10 returns to e-file. The provision is effective for returns filed on or after January 1 of the first calendar year beginning after the date of enactment.

Section 1003:  Preparer Fraud Limitation Period

Under current law, the exception to the general statute of limitations for fraudulent returns can be interpreted to apply even when the fraud was committed solely by a third party such as the taxpayer’s return preparer, potentially subjecting innocent taxpayers to indefinite IRS scrutiny. This provision clarifies that the exception applies only when it is the taxpayer who seeks to evade tax obligations, protecting victims of preparer fraud from indefinite assessment periods and reinforcing a taxpayer’s right to finality under the Taxpayer Bill of Rights. This provision would be effective with respect to assessments made or proceedings begun after the date of enactment.

Section 1004:  Technical Correction

This provision would correct a typographical error in the disaster-related extension of deadlines provision in code section 7508A.

Conclusion

The Taxpayer Assistance and Service Act represents a comprehensive effort to modernize IRS operations, strengthen taxpayer rights, and improve tax administration. The bill’s bipartisan introduction and endorsement by the National Taxpayer Advocate suggest meaningful congressional interest in advancing these reforms. Fox Rothschild’s Tax Controversy and Litigation team is monitoring the legislative process and will provide updates as the bill advances.