Taxpayer Bill of Rights  

IRS Restructuring Discussion Draft

Section 5: Electronic Filing

V. Electronic Filing

A. Include the House proposal providing that paperless filing should be preferred and that by 2007, no more than 20% of all tax and information returns should be filed on paper. The Secretary would be required to establish an electronic commerce advisory group (which would report to Congress) and establish a plan to meet this paperless filing goal.

B. Include the House provision extending from January 31st to February 28th, the time for electronically filing information returns.

C. Include the House provision requiring the Secretary of Treasury to develop an alternative to written signatures. This proposal will enhance electronic filing. However, this proposal would delete the presumption that an unsigned return (absent an alternative authorized by the IRS) would be presumed to be signed for criminal and civil purposes.

D. Include the House provision requiring the Secretary to develop procedures to implement a return free tax system for appropriate individuals for tax years beginning after 2007. Treasury must report on its progress.

E. Include the House provision which requires the Secretary to develop by 2007 procedures to allow taxpayers to review their account electronically if proper safeguards are established.

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