---
title: "Taxpayer Protection Act of 2016"
identifier: "114-S-3156"
congress: 114
bill_number: 3156
bill_type: "S"
version_code: "pcs"
version_type: "Placed on Calendar Senate"
bill_url: "https://chamberzero.com/congresses/114/bills/s/3156"
source: "https://www.congress.gov/bill/114th-congress/senate-bill/3156"
site: "Chamber Zero"
site_url: "https://chamberzero.com"
rendered_at: "2026-06-03T23:38:27.914Z"
---
## SEC. 1 Short title; etc.

[Read Section 1 →](/congresses/114/bills/s/3156/sections/1-section-one.md)

# TITLE I — Protection of Taxpayer Rights

## Subtitle A — Reform of Assessment and Collection Procedures

## SEC. 101 Report on IRS authority to compromise tax matters.

[Read Section 101 →](/congresses/114/bills/s/3156/sections/TI-101.md)

## SEC. 102 Report on opportunity for hearing by the IRS Office of Appeals.

[Read Section 102 →](/congresses/114/bills/s/3156/sections/TI-102.md)

## SEC. 103 Extending time limit for contesting IRS levy.

[Read Section 103 →](/congresses/114/bills/s/3156/sections/TI-103.md)

## SEC. 104 Individuals held harmless on improper levy on retirement plans.

[Read Section 104 →](/congresses/114/bills/s/3156/sections/TI-104.md)

## SEC. 105 Report on IRS audit criteria.

[Read Section 105 →](/congresses/114/bills/s/3156/sections/TI-105.md)

## Subtitle B — Assistance to Individual Taxpayers in Filing Returns

## SEC. 111 Return preparation programs for low-income taxpayers.

[Read Section 111 →](/congresses/114/bills/s/3156/sections/TI-111.md)

## SEC. 112 Limiting redisclosures and uses of consent-based disclosures of tax return information.

[Read Section 112 →](/congresses/114/bills/s/3156/sections/TI-112.md)

## SEC. 113 Clarification of equitable relief from joint liability.

[Read Section 113 →](/congresses/114/bills/s/3156/sections/TI-113.md)

## SEC. 114 Modification of user fee requirements for installment agreements.

[Read Section 114 →](/congresses/114/bills/s/3156/sections/TI-114.md)

## SEC. 115 Reports on Future State and similar online initiatives.

[Read Section 115 →](/congresses/114/bills/s/3156/sections/TI-115.md)

## SEC. 116 Notice from IRS regarding closure of Taxpayer Assistance Centers.

[Read Section 116 →](/congresses/114/bills/s/3156/sections/TI-116.md)

## SEC. 117 Recovery of certain improperly withheld severance payments.

[Read Section 117 →](/congresses/114/bills/s/3156/sections/TI-117.md)

## Subtitle C — Whistleblower Protections

## SEC. 121 Reports concerning whistleblower awards.

[Read Section 121 →](/congresses/114/bills/s/3156/sections/TI-121.md)

## SEC. 122 Whistleblower reforms.

[Read Section 122 →](/congresses/114/bills/s/3156/sections/TI-122.md)

## Subtitle D — Reform of Laws Governing Internal Revenue Service Employees

## SEC. 131 Electronic record retention.

[Read Section 131 →](/congresses/114/bills/s/3156/sections/TI-131.md)

## SEC. 132 Sense of the Senate on revision of the Hatch Act.

[Read Section 132 →](/congresses/114/bills/s/3156/sections/TI-132.md)

## SEC. 133 Prohibition on rehiring former IRS employees who were involuntarily separated for misconduct.

[Read Section 133 →](/congresses/114/bills/s/3156/sections/TI-133.md)

## SEC. 134 Authority to remove or transfer senior IRS executives who fail in their performance or engage in serious misconduct.

[Read Section 134 →](/congresses/114/bills/s/3156/sections/TI-134.md)

## SEC. 135 Limit participation of third-party contractors for sworn testimony taken pursuant to a summons from the IRS.

[Read Section 135 →](/congresses/114/bills/s/3156/sections/TI-135.md)

## SEC. 136 Notification of unauthorized inspection or disclosure of returns and return information.

[Read Section 136 →](/congresses/114/bills/s/3156/sections/TI-136.md)

## Subtitle E — Exempt Organizations

## SEC. 141 Mandatory e-filing by exempt organizations.

[Read Section 141 →](/congresses/114/bills/s/3156/sections/TI-141.md)

## SEC. 142 Repeal of substantiation exception for certain charitable contributions reported by the donee organization.

[Read Section 142 →](/congresses/114/bills/s/3156/sections/TI-142.md)

## SEC. 143 Prohibit the use of IRS funds for political targeting.

[Read Section 143 →](/congresses/114/bills/s/3156/sections/TI-143.md)

## SEC. 144 Notification to exempt organizations prior to revoking exempt status for failing to file information returns.

[Read Section 144 →](/congresses/114/bills/s/3156/sections/TI-144.md)

# TITLE II — Protection of Taxpayers from Identity Theft and Tax Fraud

## SEC. 201 Single point of contact for identity theft victims.

[Read Section 201 →](/congresses/114/bills/s/3156/sections/TII-201.md)

## SEC. 202 Protecting taxpayers from telephone scams.

[Read Section 202 →](/congresses/114/bills/s/3156/sections/TII-202.md)

## SEC. 203 Information on identity theft and tax scams.

[Read Section 203 →](/congresses/114/bills/s/3156/sections/TII-203.md)

## SEC. 204 Report on Federal employee wage and tax withholding reporting to State tax agencies.

[Read Section 204 →](/congresses/114/bills/s/3156/sections/TII-204.md)

## SEC. 205 Notification of suspected identity theft.

[Read Section 205 →](/congresses/114/bills/s/3156/sections/TII-205.md)