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Taxpayer First Act of 2018 This bill modifies 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 bill includes provisions that establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; require the IRS to develop customer service and training strategies; continue the IRS Free File Program; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify certain tax enforcement procedures and requirements; establish requirements for responding to Taxpayer Advocate Directives; permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; modify procedures for whistle-blowers; establish requirements for cybersecurity and identify protection; allow the IRS to require additional taxpayers to file returns electronically; require the IRS Commissioner to appoint a Chief Information Officer; modify requirements for managing information technology; specify requirements for retaining electronic records; prohibit the rehiring of certain IRS employees who were removed for misconduct; make Tax Court judges subject to the same grounds for disqualification as other federal judges; and authorize streamlined critical pay authority for certain IRS information technology positions. The bill requires the IRS to implement online accounts for taxpayers and return preparers, an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for accepting electronic signatures.

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