#aac? ,,congress  #b;d ,session  ,h4 ,r4
 #becj  ,,an ,,act  ,to improve         
transp>5cy & effici5cy ) respect to     
audits & communications betwe5 taxpay]s 
& ! ,int]nal ,rev5ue ,s]vice4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,taxpay] ,transp>5cy & ,effici5t ,audit 
,act4  #b4 ,deadl9e = responses to      
taxpay] correspond5ce ,n lat] ?an #cj   
days aft] receiv+ any writt5            
correspond5ce f a taxpay]1 ! ,int]nal   
,rev5ue ,s]vice %all provide a          
sub/antive writt5 response4 ,= purposes 
( ! prec$+ s5t5ce1 an ackn[l$gm5t lett] 
%all n be treat$ z a sub/antive         
response4  #c4 ,taxpay] notification (  
disclosures by ,,irs ( taxpay] in=mation
  7a7 ,9 g5]al ,n lat] ?an #cj days aft]
 disclos+ any taxpay] in=mation to any  
ag5cy or in/rum5tality ( ,f$]al1 ,/ate1 
or local gov]nm5t1 ! ,int]nal ,rev5ue   
,s]vice %all provide a writt5           
notification to ! taxpay] describ+--    
7#a7 ! in=mation disclos$1  7#b7 to :om 
x 0 disclos$1 &  7#c7 ! date (          

disclosure4  7b7 ,exception ,subsection 
7a7 %all n apply if ! ,secret>y ( !     
,treasury1 or ! ,secret>y's designee1   
det]m9es t su* notification w\ld be     
detrim5tal to an ongo+ crim9al          
inve/igation or pose a risk to national 
security4  #d4 ,deadl9e = conclusion (  
audits ( individual taxpay]s ,if any    
audit ( a tax return ( an individual by 
! ,int]nal ,rev5ue ,s]vice is n conclud$
 be=e ! end ( ! #a-ye> p]iod beg9n+ on !
 date ( ! initiation ( su* audit1 !     
,int]nal ,rev5ue ,s]vice %all provide ! 
taxpay] a writt5 lett] expla9+ :y su*   
audit has tak5 m ?an #a ye> to complete4
  #e4 ,no additional funds au?oriz$ ,no 
additional funds are au?oriz$ to c>ry   
out ! requirem5ts ( ?is ,act4 ,su*      
requirem5ts %all be c>ri$ out us+ am\nts
 o!rwise au?oriz$ or appropriat$4       
,pass$ ! ,h\se ( ,repres5tatives        
,febru>y #be1 #bjad4;,cl]k4