It's Time for "Plain Language:" Obama signs H.R. 946, the Plain Writing Act of 2010

H.R. 946, the Plain Writing Act of 2010, was sent to the President on Oct. 1, 2010 and signed into law on Oct. 13, 2010. No Public Law number on THOMAS as of yesterday evening because, well I don't know why. Perhaps the hard working staff who keep THOMAS up to date are also taking a much needed break during the Congressional recess. EPA, FDA, SEC and tax attorneys, and invoice paying law librarians can breathe a sight of relief because the Plan Writing Act does not cover regulations.

The Act requires each agency, by one year after enactment, to use plain writing in every covered document of the agency that the agency issues or substantially revises. It defines "covered document" to: (1) mean any document that is relevant to obtaining any federal benefit or service or filing taxes, that provides information about any federal benefit or service, or that explains to the public how to comply with a requirement the federal government administers or enforces; (2) include (whether in paper or electronic form) a letter, publication, form, notice, or instruction; and (3) exclude a regulation.

By plain writing, the Act calls for "writing that is clear, concise, well-organized, and follows other best practices appropriate to the subject or field and intended audience." TaxProf Blog offers illustrations of before and after Plain Writing Act of 2010 taxpayer notices of IRS proposed changes to a filed 1040. Certainly a writing style change moving in the right direction.

However, I for one, received an IRS notice last year that in no uncertained terms clearly stated I owed the federal governent cold hard cash because I failed to include one 1099 in my filing. Opening the letter was an "OMG I'm getting audited moment", but the notice amounted to a ""you owe the IRS $XXX.xx" statement.  Yup, I missed a 1099 and it was a "my bad." Needless to say, I mailed off the payment immediately. No "plain writing act" needed... . [JH]