Taxpayer Transparency and Notice Act

Sponsor: Ben Ray Luján (Democratic-NM)July 22, 2026

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Read twice and referred to the Committee on Finance.

Taxpayers with unpaid bills would get more frequent IRS notices and information on help programs.

This bill would require the IRS to send notices about unpaid taxes every three months instead of once a year. These notices would also include estimates of late fees and interest, plus details on programs that can help taxpayers. This aims to give people more timely information and support to manage their tax debts.

What Would Change

Today, the IRS sends notices to taxpayers with unpaid balances at least once a year. If this bill passes, the IRS would be required to send these notices at least every three months. The new notices would also include estimates of future penalties and interest, plus information on programs that can help taxpayers.

Key Provisions

Requires the IRS to send notices about unpaid taxes at least every three months, instead of once a year.
Requires these notices to include an estimate of potential penalties and interest that could add up if the debt is not paid.
Requires these notices to list programs and services that can provide assistance to taxpayers.
Exempts taxpayers who already have a payment plan with the IRS or whose tax debt is deemed uncollectible from receiving these new quarterly notices.

View on Congress.gov

S 5072 · 119th Congress · July 22, 2026 · AI Summary by gemini-2.5-flash · 8/10

Taxpayer Transparency and Notice Act

What Would Change

Key Provisions

Lobbying Activity