,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cafi  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bc1      
#bjac,mr4 ,michaud 7for himself and ,mr4
 ,denham7 introduced the following bill2
 which was referred to the ,committee on
 the ,judiciary1 and in addition to the 
,committee on ,small ,business1 for a   
period to be subsequently determined by 
the ,speaker1 in each case for          
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
clarify the application of the ,small   
,business ,regulatory ,enforcement      
,fairness ,act to the ,internal ,revenue
 ,service1 to require the ,service to   
convene a regulatory review panel for   
certain rules1 and for other purposes4  
#a4 ,short title ,this ,act may be cited
 as the ,,irs ,rulemaking ,fairness ,act
 of #bjac4  #b4 ,clarification of       
application of ,g to ,internal ,revenue 
,service  7a7 ,in general ,section      
#fjc7;a7 of title #e1 ,united ,states   

,code1 is amended-- 7#a7 by inserting   
after to the extent that such           
interpretative rules the following3 1 or
 the statutes under which such rules are
 made12 and  7#b7 by inserting before   
the period at the end the following3 or 
recordkeeping requirement4  7b7         
,definitions ,section #fja of title #e1 
,united ,states ,code1 is amended-- 7#a7
 in paragraph 7#a71 by striking         
#8#8and'' at the end2 and  7#b7 in      
paragraphs 7#g7 and 7#h7 to read as     
follows3  7#g7 the term collection of   
information has the meaning given such  
term in section #cejb7c7 of title #dd1  
,united ,states ,code2 and  7#h7 the    
term recordkeeping requirement has the  
meaning given such term in section      
#cejb7ac7 of title #dd1 ,united ,states 
,code4  4  #c4 ,internal ,revenue       
,service required to convene regulatory 
review panel ,section #fji7;d7 of title 
#e1 ,united ,states ,code1 is amended-- 
7#a7 in paragraph 7#b71 by striking and 
at the end2  7#b7 in paragraph 7#c71 by 

striking the period at the end2 and     
7#c7 by adding at the end the following3
  7#d7 the ,internal ,revenue ,service4 
4