Sponsors (2)
The bill increases taxpayer awareness and access to information about delinquent federal tax balances and relief options through quarterly notices, but it raises IRS administrative and communication burdens and delays implementation for two years.
Taxpayers with outstanding federal tax debt will receive quarterly delinquency notices so they are more promptly aware of what they owe and upcoming deadlines.
Taxpayers with unpaid taxes will get estimates of penalties and interest that may accrue, helping them understand the potential additional costs of nonpayment and plan accordingly.
Taxpayers in need of help will be informed about assistance programs and services (e.g., payment plans, relief options), increasing awareness and potential access to support.
All taxpayers could indirectly bear higher costs if more frequent notices increase IRS administrative expenses or require diverting IRS resources from other services.
Taxpayers receiving additional quarterly mailings may find the extra communications burdensome or confusing, potentially increasing calls to IRS help lines and raising stress or compliance friction.
Taxpayers who would benefit from earlier, more frequent notices must wait up to 24 months due to the delayed effective date, postponing improved awareness and access to assistance.
Based on analysis of 2 sections of legislative text.
Requires the IRS to send quarterly delinquency notices with estimated penalties/interest and information on assistance, with certain exceptions; effective in 24 months.
Official title: Amend the Internal Revenue Code of 1986 to require the Internal Revenue Service to send quarterly notices to taxpayers with unpaid balances.
Introduced July 22, 2026 by Ben Ray Luján · Last progress July 22, 2026
Requires the IRS to send taxpayers notices of tax delinquency at least quarterly instead of annually, and to include estimates of penalties and interest that could accrue if the debt is not paid during the remaining collection period. Notices must also include information about programs and services that can help taxpayers resolve or manage the debt. Exceptions stop the quarterly notice requirement while a taxpayer is on an installment agreement, has an accepted offer-in-compromise, or when the IRS has determined the tax is not collectible. Updates the tax code table of contents accordingly and delays the rule's start until 24 months after the law is enacted to give the IRS time to prepare.