Sponsors (2)
The bill increases taxpayer awareness and access to help for delinquent taxes through quarterly notices and clearer cost estimates, at the trade-off of higher IRS administrative burdens, potentially greater taxpayer confusion, and a 24‑month delay before benefits take effect.
Taxpayers will receive quarterly notices about delinquent tax amounts, giving more timely awareness of outstanding debt and upcoming deadlines so they can address liabilities sooner.
Taxpayers will get an estimate of penalties and interest that may accrue on unpaid balances, helping them understand the likely extra costs of nonpayment and prioritize resolution.
Taxpayers will be informed about assistance programs and services (such as payment plans or relief options), increasing access to support that can help manage or reduce tax debt burdens.
All taxpayers may indirectly bear higher administrative costs if the IRS needs more resources to send quarterly notices, potentially funded by taxpayers or reducing other IRS services.
Some taxpayers may find more frequent notices burdensome or confusing, increasing demand on IRS help lines and causing stress or mistakes in responding to notices.
Taxpayers who would benefit from earlier, more frequent notices must wait because the law’s 24-month delayed effective date postpones these improvements.
Based on analysis of 2 sections of legislative text.
Mandates quarterly IRS delinquency notices with penalty/interest estimates and information on assistance, with limited exceptions.
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 most taxpayers a delinquency notice at least quarterly (instead of once a year), include an estimate of penalties and interest that could accrue if the debt is not paid in the remaining collection period, and provide information about programs and services that can help. The quarterly notice requirement does not apply while a taxpayer has an installment agreement, an accepted offer-in-compromise, or when the IRS has determined the tax is not collectible. The change amends the Internal Revenue Code, updates the table of sections, and becomes effective 24 months after the law is enacted.