#aacth ,,congress  #b;d ,session  ,h4   
,r4 #becj  ,,an ,,act  ,to improve      
transparency and efficiency with respect
 to audits and communications between   
taxpayers and the ,internal ,revenue    
,service4  #a4 ,short title ,this ,act  
may be cited as the ,taxpayer           
,transparency and ,efficient ,audit     
,act4  #b4 ,deadline for responses to   
taxpayer correspondence ,not later than 
#cj days after receiving any written    
correspondence from a taxpayer1 the     
,internal ,revenue ,service shall       
provide a substantive written response4 
,for purposes of the preceding sentence1
 an acknowledgment letter shall not be  
treated as a substantive response4  #c4 
,taxpayer notification of disclosures by
 ,,irs of taxpayer information  7a7 ,in 
general ,not later than #cj days after  
disclosing any taxpayer information to  
any agency or instrumentality of        
,federal1 ,state1 or local government1  
the ,internal ,revenue ,service shall   
provide a written notification to the   

taxpayer describing--  7#a7 the         
information disclosed1  7#b7 to whom it 
was disclosed1 and  7#c7 the date of    
disclosure4  7b7 ,exception ,subsection 
7a7 shall not apply if the ,secretary of
 the ,treasury1 or the ,secretary's     
designee1 determines that such          
notification would be detrimental to an 
ongoing criminal investigation or pose a
 risk to national security4  #d4        
,deadline for conclusion of audits of   
individual taxpayers ,if any audit of a 
tax return of an individual by the      
,internal ,revenue ,service is not      
concluded before the end of the #a-year 
period beginning on the date of the     
initiation of such audit1 the ,internal 
,revenue ,service shall provide the     
taxpayer a written letter explaining why
 such audit has taken more than #a year 
to complete4  #e4 ,no additional funds  
authorized ,no additional funds are     
authorized to carry out the requirements
 of this ,act4 ,such requirements shall 
be carried out using amounts otherwise  

authorized or appropriated4  ,passed the
 ,house of ,representatives ,february   
#be1 #bjad4;,clerk4