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Taxpayers First by STEVEN TOSCHER, ROBERT HORWITZ and GARY MARKARIAN

the new Taxpayer First Act, among other benefits will bring the IRS into the twenty-first century.

It has been more than 20 years since the U.S. Congress addressed taxpayer rights in the Tax Reform and Restructuring Act of 1998.1 In June 2019, H.R. 3151, otherwise known as the Tax payer First Act, was introduced in the House of Representatives, eventually passing the House of Representatives and the Senate. On July 1, 2019, President Donald Trump signed the act.

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