Requires the IRS to digitize paper returns, expand online account access, post real-time phone wait times, and strengthen taxpayer protections across collections, appeals, court procedures, preparer rules, and whistleblower awards.

• Requires the IRS to convert paper returns and correspondence to digital form using optical character recognition, with phased start dates after enactment.
• Requires a public dashboard showing phone wait times and callback availability, and expands online accounts for taxpayers, representatives, and preparers.
• Lowers installment agreement fees for low-income taxpayers, expands the Tax Court's small dispute threshold from $50,000 to $100,000, and allows the Tax Court to hear certain refund suits.
• Raises penalties on tax return preparers, requires valid preparer identification numbers, and creates a criminal penalty for willfully failing to furnish one.
• Authorizes the Office of Appeals and the National Taxpayer Advocate to hire their own attorneys and make direct hires, and requires the IRS to give the Taxpayer Advocate access to information and meetings.

• Ways and Means Committee (House)
• Finance Committee (Senate)

Taxation