The Taxpayer First Act (Public Law No: 116-25) was signed into law by U.S. President Trump on 1 July 2019. The measures of the Act are primarily focused on modifying requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. The Act also includes an increase in the minimum penalty for failing to file a return from USD 205 to USD 330 if the failure to file exceeds 60 days. The Act also provides that the minimum USD 330 will be increased based on the cost-of-living...