II. Explanation of the Bill
(Sec. 2005 of the Bill)
Taxpayers who file their returns electronically cannot review their accounts
Reasons for Change
The Committee believes that it would be desirable for a taxpayer (or the taxpayer's
designee) to be able to review that taxpayer's account electronically, but only if all necessary
privacy safeguards are in place.
Explanation of Provision
The provision requires the Secretary to develop procedures not later than December 31,
2006, under which a taxpayer filing returns electronically (or the taxpayer's designee under section
6103(c)) could review the taxpayer's own account electronically, but only if all necessary privacy
safeguards are in place by that date. The Secretary is required to issue an interim progress report to
the tax-writing committees by December 31, 2003.
The provision is effective on the date of enactment.