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IRS administration bill enacted; includes exempt organization provisions

IRS administration bill enacted; exempt organization

President Trump on July 1, 2019, signed into law an IRS administration bill—H.R. 3151, the “Taxpayer First Act.”


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The legislation includes measures concerning mandatory e-filing by exempt organizations and new requirements before revocation of tax-exempt status for a failure to file returns.

Read text of the legislation: H.R. 3151

Other measures in the legislation include provisions for:

  • The establishment of an IRS independent Office of Appeals
  • Modified procedures for issuance of third-party summons
  • Changes to the IRS organizational structure
  • Measures concerning identity protection for personal identification numbers and other identity-theft protections
  • Provision of an internet platform for Form 1099 filings
  • Measures relating to disclosure of taxpayer information for third-party income verification
  • Expanded use of electronic systems including electronic filing of returns
  • The payment of taxes by debit and credit cards


For more information, contact a tax professional with KPMG’s Washington National Tax practice:

Ruth Madrigal | +1 202 533 8817 |

Preston Quesenberry | +1 202 533 3985 |

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