Tax pros push for passage of Taxpayer Assistance and Service Act

The National Association of Tax Professionals is asking leaders of the Senate Finance Committee to prod the Senate to take up the Taxpayer Assistance and Service Act that was passed by the committee in July.

The TAS Act is a wide-ranging bipartisan tax administration bill with over 60 provisions aimed at improving operations at the Internal Revenue Service, making the IRS more responsive to frustrated taxpayers, and cracking down on rogue tax preparers with higher penalties. It received a 26 to 1 vote in July from the committee but has made slow progress ever since Senate Finance Committee chairman Mike Crapo, R-Idaho, and ranking member Ron Wyden, D-Oregon, posted an early version of it in January 2025. The House Ways and Means Committee has been taking a different approach by pursuing a more piecemeal approach, most recently with several tax-related bills it voted to advance Wednesday.

The NATP is hoping to prod the Senate into taking action, but the clock is ticking with only a few months left in the current congressional term and most lawmakers now campaigning for the midterm elections in November.

"NATP strongly supports the TAS Act and was encouraged by the Senate Finance Committee's 26-1 vote to advance the bill," wrote NATP CEO Scott Artman in a letter Tuesday to Crapo and Wyden. "The legislation would make important improvements to taxpayer protections, IRS service and standards for paid tax return preparers. Tax professionals see every day how gaps in IRS service and uneven standards in the paid preparer community affect taxpayers. The TAS Act takes a practical step toward addressing those issues while keeping the profession accessible to capable preparers who are willing to meet clear education and accountability requirements. With the committee's work complete, NATP respectfully asks you to continue working with Senate leadership toward timely consideration by the full Senate. The strong bipartisan vote in committee shows this legislation deserves the opportunity to move forward."

Artman isn't offering any predictions on whether the House will take up the bill if the Senate passes it during the lame-duck session after the midterm elections, or if it will have to wait until next year.

"NATP certainly supports the Taxpayer Assistance and Service Act, and we do so because we feel it takes a very practical approach to protecting taxpayers, but also strengthening accountability among tax preparers," he told Accounting Today. "We do believe that a comprehensive approach, which is what the TAS Act has taken, is the right way forward because it addresses the full package of reforms and enhancements that address not just the IRS service level, but also protects the taxpayers and supports the tax preparer community, and takes their responsibilities seriously."

He pointed to the strong bipartisan support from the Senate Finance Committee for the TAS Act. "We believe there is an opportunity at this point for the Senate to take up the bill and approve it, and from that standpoint, then move it over to the House," said Artman. "We see at this point there's an opportunity between now and the end of this Congress's term to really take some significant steps and pass the TAS Act and help protect the taxpayers."

He acknowledged the group may have to wait until next year for the legislation to move forward in the next Congress, but he favors many of the provisions related to IRS modernization that have also been championed by National Taxpayer Advocate Erin Collins, as well as taxpayer service and protections on the tax preparer side. 

"NATP supports the TAS Act, and we believe it is a reasonable approach to preparer oversight while also enhancing customer service," said Artman. "We do believe that most preparers take their responsibilities seriously. The legislation provides a clear baseline against the IRS authority to address harmful conduct, and we are in support of that. We have historically always believed that an educated tax preparation workforce is one of the primary ways to protect taxpayers, and that is one of our core principles of why we're here: to provide quality education for the tax preparer community."