Small Business Taxpayer Bill of Rights Act of 2025?

A bill introduced in the House, the Small Business Taxpayer Bill of Rights Act (H.R. 2782) would create a bill of rights for small businesses (those with average annual gross receipts in the 3 prior years not exceeding $50 million). While the rights aren’t laid out one through 10 like the Constitution’s bill of rights, it does provide a number of things: increased penalties for offenses by IRS officers and employees, a ban on ex parte discussions, the availability of alternative dispute resolution procedures, a right to an independent conference within the IRS Independent Office of Appeals, a ban on the IRS raising new issues on appeal, and limitations on enforcement of liens against principal residences. #IdeaoftheDay