,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #becb  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bg1 #bjac ,mr4
 ,roskam introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to provide
 for the establishment of new procedures
 at the ,internal ,revenue ,service1 and
 for other purposes4  #a4 ,short title  
,this ,act may be cited as the          
,integrity ,restoration ,strategy ,act  
of #bjac or as the ,,irs ,act of #bjac4 
#b4 ,determinations of tax-exempt status
 ,if the ,internal ,revenue ,service    
receives an application for recognition 
of tax-exempt status for any            
organization and the ,internal ,revenue 
,service responds to such application   
with a request for additional           
information--  7#a7 such request shall  
include a due date for providing such   
additional information which shall be   
expressed as a number of days 7not less 
than #cj days7 from the date on which   
such request is sent1  7#b7 if no       

response from the applicant is received 
by the ,internal ,revenue ,service by   
such due date1 the ,internal ,revenue   
,service shall conclude that the        
applicant has not taken the steps       
necessary to file for tax-exempt status1
  7#c7 if a response from the applicant 
is received by the ,internal ,revenue   
,service by such due date1 the ,internal
 ,revenue ,service shall have the same  
number of days to provide a written     
substantive response to the applicant's 
response as the number of days referred 
to in paragraph 7#a71 and  7#d7 if the  
,internal ,revenue ,service fails to    
provide such written substantive        
response before the deadline under      
paragraph 7#c71 the applicant's         
application for tax-exempt status shall 
be deemed to have been approved unless  
the ,internal ,revenue ,service         
demonstrates to a court of competent    
jurisdiction that the organization does 
not qualify for such status4  #c4       
,internal ,revenue ,service required to 

implement recommendations relating to   
the use of inappropriate criteria in the
 review of applications for tax-exempt  
status  7a7 ,in general ,not later than 
#a year after the date of the enactment 
of this ,act1 the ,commissioner of the  
,internal ,revenue ,service shall       
complete implementation of all of the   
recommendations set out in the report   
the ,treasury ,inspector ,general for   
,tax ,administration titled             
,inappropriate ,criteria ,were ,used to 
,identify ,tax-,exempt ,applications for
 ,review4  7b7 ,report to ,congress ,not
 later than #ij days after the #a-year  
period beginning on the date of the     
enactment of this ,act 7or1 if earlier1 
#ij days after the ,commissioner        
completes the implementation of the     
recommendations referred to in          
subsection 7a771 the ,treasury          
,inspector ,general for ,tax            
,administration shall submit a report to
 ,congress which includes--  7#a7 the   
determination of such ,inspector        

,general as to whether all of the       
recommendations referred to in          
subsection 7a7 have been implemented1   
7#b7 a detailed description of such     
implementation1 and  7#c7 any           
recommendations of such ,inspector      
,general regarding further              
implementation4  #d4 ,establishment of  
new procedures1 etc  7a7 ,in general    
,the ,commissioner of the ,internal     
,revenue ,service shall establish new   
procedures1 accountability measures1 and
 supervisory positions to ensure that   
proper supervision and oversight is     
provided to all departments of the      
,internal ,revenue ,service4  7b7       
,report to ,congress ,the ,commissioner 
of the ,internal ,revenue ,service shall
 provide quarterly reports to ,congress 
providing detailed descriptions of--    
7#a7 the procedures1 measures1 and      
positions described in subsection 7a7   
which have been established since ,may  
#ac1 #bjac1 and  7#b7 the employment    
status of employees found responsible   

for targeting conservative groups4