JCX-20-22 (December 21, 2022)

Technical Explanation Of H.R. 9640, The “Presidential Tax Filings And Audit Transparency Act Of 2022”

Ways and Means Committee Chairman Richard Neal requested that the staff of the Joint Committee on Taxation make available on its website a technical explanation prepared by the Joint Committee staff of H.R. 9640, the “Presidential Tax Filings and Audit Transparency Act of 2022,” as introduced in the House of Representatives.   The technical explanation provides a description of present law relating to the IRS authority and duties with respect to examination of tax returns and the rules relating to confidentiality of returns and return information.  The document also provides a description of the bill which provides for examination and disclosure with respect to Presidential income tax returns.

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