1. Short title This Act may be cited as the IRS Improper Payments Act . 2. Findings and purpose (a) Findings Congress finds that when the Internal Revenue Service makes payments to taxpayers, the Internal Revenue Services must make every effort to confirm that the right recipient is receiving the right payment for the right reason at the right time. (b) Purpose The purpose of this Act is to— (1) reduce improper tax payments by the Internal Revenue Service— (A) by intensifying efforts to eliminate payment error, waste, fraud, and abuse; and (B) by continuing to ensure that the Internal Revenue Service provides accessible taxpayer services; (2) adopt a comprehensive set of policies, including— (A) transparency of significant improper tax payments; and (B) accountability for reducing improper tax payments; and (3) protect taxpayer services. 3. Improper tax payment defined For purposes of this Act, the term improper tax payment means any credit or refund of an overpayment of a tax imposed under the Internal Revenue Code of 1986 that should not have been made or that was made in an incorrect amount. 4. Transparency (a) In general Not later than 90 days after the date of enactment of this section, the Secretary of the Treasury shall establish, in coordination with the Commissioner of Internal Revenue, annual targets for reducing improper tax payments made by the Internal Revenue Service. (b) Published information (1) In general Not later than 180 days after the date of enactment of this section, and annually thereafter, the Secretary of the Treasury shall publish on the internet information about improper tax payments made by the Internal Revenue Service. (2) Contents The information published under paragraph (1) shall include, subject to Federal privacy policies and to the extent permitted by law— (A) the name of the accountable official designated under section 5(a)