A bill to require the Internal Revenue Service to provide Congress with sufficient notice prior to the closing of any Taxpayer Assistance Center.

This bill requires the Internal Revenue Service (IRS) to notify Congress before closing a Taxpayer Assistance Center. At least 90 days before a proposed closure would take effect, the IRS must submit to Congress a report including the reasons for the closure and a description of the taxpayer assistance services that will be provided to taxpayers in certain areas that will be affected by the closure.