Function

• The bill's stated intention included provisions to "enhance taxpayer protection" and "assist low-income taxpayers," according to OpenCongress. The bill also featured new responsibilities for the Secretary of the Treasury in regards to taxpayer rights.
  
  

Features

• Potential benefits to the taxpayer were included in the bill. It would have required the Secretary of the Treasury to notify taxpayers in writing of their eligibility for the Earned Income Tax Credit. It also required the secretary to inform the taxpayer of any suspected instances of identity theft uncovered while performing a tax investigation.
  
  

Considerations

• The law would have repealed the ability of the IRS to enter into private debt collection contracts. The bill also would have allowed the IRS to, in the words of the Library of Congress, "use any means of mass communication (e.g., the Internet) to publish unclaimed tax refund amounts."