Who it affects
- Taxpayers with unpaid tax debts
- Internal Revenue Service
In committeeTaxes
Taxpayer Transparency and Notice Act
S. 5072 · Senate bill · Introduced July 22, 2026
The Taxpayer Transparency and Notice Act would require the IRS to send notices at least quarterly to taxpayers with unpaid tax debts, with some exceptions.
What stands out
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These are patterns in public records, not proof that money changed a vote. The same rules apply to every member. How we decide
At a glance
Where it stands
In committee
How South Carolina voted
No recorded votes yet.
See each vote ↓Lobbying and money
No lobbying reported yet
Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published.
What it would do
- The IRS would send unpaid-tax notices at least quarterly instead of at least annually.
- Notices would estimate penalties and interest if the debt remains unpaid through the remaining collection period.
- Notices would also list programs and services that can assist taxpayers.
- The notice requirement would not apply while payment agreements or accepted settlements are in effect.
- It also would not apply when the IRS determines the tax cannot be collected.
- The changes would take effect 24 months after the bill becomes law.
Written with AI from the official bill text, because no CRS summary is available. Read the bill text ↗
How South Carolina voted
No recorded roll-call vote on this bill yet.
Groups that lobbied on it and gave to SC's members
PAC, lobbyist campaign and qualifying employee money this election, shown separately and never added together. Lobbying reports name the bills a group worked on, not which side it took.
No lobbying reported yet. Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published.
Official record
Official title, sponsor and status
- Official title
- A bill to amend the Internal Revenue Code of 1986 to require the Internal Revenue Service to send quarterly notices to taxpayers with unpaid balances.
- Sponsor
- Sen. Luján, Ben Ray (D-NM)
- Introduced
- July 22, 2026
- Cosponsors
- 1
- Committees
- Senate Finance Committee
- Latest action
- July 22, 2026 · Read twice and referred to the Committee on Finance.
Official summary from the Congressional Research Service
Congress hasn't published an official summary.
Summary on Congress.gov ↗Everyone who lobbied on this bill (0 groups)
No lobbying report we have loaded names this bill. That doesn't mean no lobbying took place.
Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published. Reports for October through December 2026 are due January 20, 2027.