The Taxpayers First Act requires that the Internal Revenue Service redesign its system in order to serve taxpayers in a more efficient and effective manner. Among the many changes which have been proposed and reported to Congress are the following:
1) Establishing IRS Independent Office of Appeals to deal with taxpayer appeals and make its case files available to individuals with incomes of less than $400,000 a year as well as business entities with gross receipts of less than $5 million per year for the years in dispute.
2) Comprehensive customer service strategy to incorporate best practices used in for profit businesses in order to be more attentive to customer inquiries and requests.
3) Taxpayer Assistance Center closures will need to be publicized and the IRS is required to notify affected taxpayers 90 days prior to the closing of such centers.
Additional information about this act can be obtained here.