I 115th CONGRESS 2d Session H. R. 5386 IN THE HOUSE OF REPRESENTATIVES March 22, 2018 Mr. Young of Iowa introduced the following bill; which was referred to the Committee on Ways and Means A BILL To ensure that taxpayers are provided access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals.

1. Short title This Act may be cited as the IRS Fair Appeals Saving Taxpayers Act or as the IRS FAST Act . 2. Access to case files prior to conference with staff of the Internal Revenue Service Office of Appeals (a) In general In the case of any taxpayer with respect to which a conference with the Internal Revenue Service Office of Appeals has been scheduled, such taxpayer shall be provided access to the nonprivileged portions of the case file on record regarding the disputed issues not later than 10 days before the date of such conference. (b) Taxpayer election To expedite conference If the taxpayer so elects, subsection (a) shall be applied by substituting the date of such conference for 10 days before the date of such conference .