,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cdgi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ac1         
#bjac,mr4 ,?ornb]ry 7= himself1 ,mr4    
,sessions1 ,mr4 ,nug5t1 ,mr4 ,huelskamp1
 ,mr4 ,f>5?old1 & ,mr4 ,b5tivolio7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to provide a taxpay] bill (    
rights = small bus9esses4  #a4 ,%ort    
title2 table ( cont5ts  7a7 ,%ort title 
,?is ,act may be cit$ z ! ,small        
,bus9ess ,taxpay] ,bill ( ,rights ,act (
 #bjac4  7b7 ,table ( cont5ts ,! table (
 cont5ts ( ?is ,act is z foll[s3 ,sec4  
#a4 ,%ort title2 table ( cont5ts4,sec4  
#b4 ,modification ( /&>ds = aw>d+ ( co/s
 & c]ta9 fees4,sec4 #c4 ,civil damages  
all[$ = reckless or int5tional disreg>d 
( ,int]nal ,rev5ue laws4,sec4 #d4       
,modifications relat+ to c]ta9 (f5ses by
 (fic]s & employees 9 connection )      
rev5ue laws4,sec4 #e4 ,modifications    
relat+ to civil damages = unau?oriz$    
inspection or disclosure ( returns &    

return in=mation4,sec4 #f4 ,int]e/      
abatem5t reviews4,sec4 #g4 ,ban on ex   
p>te discussions4,sec4 #h4 ,alt]native  
dispute resolution proc$ures4,sec4 #i4  
,ext5sion ( "t = conte/+ ,,irs          
levy4,sec4 #aj4 ,waiv] ( in/allm5t      
agreem5t fee4,sec4 #aa4 ,susp5sion (    
runn+ ( p]iod = fil+ petition ( sp\sal  
relief & collection cases4,sec4 #ab4    
,v5ue = appeal ( sp\sal relief &        
collection cases4,sec4 #ac4 ,increase 9 
monet>y p5alties = c]ta9 unau?oriz$     
disclosures ( in=mation4,sec4 #ad4 ,de  
novo tax c\rt review ( claims =         
equitable innoc5t sp\se relief4,sec4    
#ae4 ,ban on rais+ new issues on appeal4
  #b4 ,modification ( /&>ds = aw>d+ (   
co/s & c]ta9 fees  7a7 ,small bus9esses 
eligible )\t reg>d to net wor?          
,subp>agraph 7,d7 ( section             
#gdcj7;c77#d7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ & at ! end ( 
clause 7i71 by /rik+ ! p]iod at ! end ( 
clause 7ii7 & ins]t+ &1 & by add+ at !  
end ! foll[+ new clause3  7iii7 9 ! case

 ( an eligible small bus9ess1 ! net wor?
 limitation 9 clause 7ii7 ( su* section 
%all n apply4  4  7b7 ,eligible small   
bus9ess ,p>agraph 7#d7 ( section        
#gdcj7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,f7 ,eligible small 
bus9ess ,= purposes ( subp>agraph       
7,d77iii71 ! t]m eligible small bus9ess 
means1 ) respect to any proce$+ comm5c$ 
9 a taxable ye>-- 7i7 a corporation !   
/ock ( :i* is n publicly trad$1  7ii7 a 
p>tn]%ip1 or  7iii7 a sole              
proprietor%ip1  if ! av]age annual gross
 receipts ( su* corporation1 p>tn]%ip1  
or sole proprietor%ip = ! #c-taxable-ye>
 p]iod prec$+ su* taxable ye> does n    
exce$ #ej1jjj1jjj4 ,= purposes ( apply+ 
! te/ "u ! prec$+ s5t5ce1 rules simil>  
to ! rules ( p>agraphs 7#b7 & 7#c7 (    
section #ddh7;c7 %all apply4  4  7c7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to proce$+s comm5c$  
aft] ! date ( ! enactm5t ( ?is ,act4    
#c4 ,civil damages all[$ = reckless or  

int5tional disreg>d ( ,int]nal ,rev5ue  
laws  7a7 ,increase 9 am\nt ( damages   
,section #gdcc7;b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+         
#a1jjj1jjj 7#ajj1jjj1 9 ! case (        
neglig5ce7 & ins]t+ #c1jjj1jjj          
7#cjj1jjj1 9 ! case ( neglig5ce74  7b7  
,ext5sion ( "t ,to br+ action ,section  
#gdcc7;d77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ #b ye>s &    
ins]t+ #e ye>s4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to actions ( employees ( ! ,int]nal     
,rev5ue ,s]vice aft] ! date ( ! enactm5t
 ( ?is ,act4  #d4 ,modifications relat+ 
to c]ta9 (f5ses by (fic]s & employees 9 
connection ) rev5ue laws  7a7 ,increase 
9 p5alty ,section #gbad ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ #aj1jjj 9 subsection 7a7 & ins]t+
 #be1jjj1 &  7#b7 by /rik+ #e1jjj 9     
subsection 7b7 & ins]t+ #aj1jjj4  7b7   
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  #e4 ,modifications

 relat+ to civil damages = unau?oriz$   
inspection or disclosure ( returns &    
return in=mation  7a7 ,increase 9 am\nt 
( damages ,subp>agraph 7,a7 ( section   
#gdca7;c77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ #a1jjj &     
ins]t+ #aj1jjj4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to inspections & disclosure occurr+ on &
 aft] ! date ( ! enactm5t ( ?is ,act4   
#f4 ,int]e/ abatem5t reviews  7a7 ,fil+ 
p]iod = int]e/ abatem5t cases  7#a7 ,9  
g5]al ,subsection 7h7 ( section #fdjd ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$-- 7,a7 by /rik+ ,review ( d5ial 9 
! head+ & ins]t+ ,judicial review1 &    
7,b7 by /rik+ #8if su* action is br\ght'
 & all t foll[s 9 p>agraph 7#a7 & ins]t+
 if su* action is br\ght-- 7,a7 at any  
"t aft] ! e>li] (-- 7i7 ! date ( ! mail+
 ( ! ,secret>y's f9al det]m9ation n to  
abate su* int]e/1 or  7ii7 ! date :i* is
 #ahj days aft] ! date ( ! fil+ ) !     
,secret>y 79 su* =m z ! ,secret>y may   
prescribe7 ( a claim = abatem5t "u ?is  

section1 &  7,b7 n lat] ?an ! date :i*  
is #ahj days aft] ! date describ$ 9     
subp>agraph 7,a77i74  4  7#b7 ,effective
 date ,! am5dm5ts made by ?is subsection
 %all apply to claims = abatem5t (      
int]e/ fil$ ) ! ,secret>y aft] ! date ( 
! enactm5t ( ?is ,act4  7b7 ,small tax  
case election = int]e/ abatem5t cases   
7#a7 ,9 g5]al ,subsection 7f7 ( section 
#gdfc ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$-- 7,a7 by /rik+ & at ! end (  
p>agraph 7#a71  7,b7 by /rik+ ! p]iod at
 ! end ( p>agraph 7#b7 & ins]t+ 1 &1 &  
7,c7 by add+ at ! end ! foll[+ new      
p>agraph3  7#c7 a petition to ! ,tax    
c\rt "u section #fdjd7;h7 9 :i* ! am\nt 
( int]e/ abatem5t s\ght does n exce$    
#ej1jjj4  4  7#b7 ,effective date ,!    
am5dm5ts made by ?is subsection %all    
apply to-- 7,a7 cases p5d+ z ( ! day    
aft] ! date ( ! enactm5t ( ?is ,act1 &  
7,b7 cases comm5c$ aft] su* date (      
enactm5t4  #g4 ,ban on ex p>te          
discussions  7a7 ,9 g5]al ,not)/&+      
section #ajja7;a77#d7 ( ! ,int]nal      

,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act
 ( #aiih1 ! ,int]nal ,rev5ue ,s]vice    
%all prohibit any ex p>te communications
 betwe5 (fic]s 9 ! ,int]nal ,rev5ue     
,s]vice ,(fice ( ,appeals & o!r ,int]nal
 ,rev5ue ,s]vice employees ) respect to 
any matt] p5d+ be=e su* (fic]s4  7b7    
,t]m9ation ( employm5t = misconduct     
,subject to subsection 7c71 !           
,commission] ( ,int]nal ,rev5ue %all    
t]m9ate ! employm5t ( any employee ( !  
,int]nal ,rev5ue ,s]vice if !re is a    
f9al adm9i/rative or judicial           
det]m9ation t su* employee committ$ any 
act or omission prohibit$ "u subsection 
7a7 9 ! p]=mance ( ! employee's (ficial 
duties4 ,su* t]m9ation %all be a removal
 = cause on *>ges ( misconduct4  7c7    
,det]m9ation ( commission]  7#a7 ,9     
g5]al ,! ,commission] ( ,int]nal ,rev5ue
 may take a p]sonnel action o!r ?an     
t]m9ation = an act prohibit$ "u         
subsection 7a74  7#b7 ,discretion ,!    
ex]cise ( au?ority "u p>agraph 7#a7 %all
 be at ! sole discretion ( !            

,commission] ( ,int]nal ,rev5ue & may n 
be delegat$ to any o!r (fic]4 ,!        
,commission] ( ,int]nal ,rev5ue1 9 8    
sole discretion1 may e/abli% a proc$ure 
:i* w be us$ to det]m9e :e!r an         
individual %\ld be ref]r$ to !          
,commission] ( ,int]nal ,rev5ue = a     
det]m9ation by ! ,commission] "u        
p>agraph 7#a74  7#c7 ,no appeal ,any    
det]m9ation ( ! ,commission] ( ,int]nal 
,rev5ue "u ?is subsection may n be      
appeal$ 9 any adm9i/rative or judicial  
proce$+4  7d7 ,,tigta report+ (         
t]m9ation or mitigation ,section        
#ghjc7;d77#a77;,e7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ or     
section #g ( ! ,small ,bus9ess ,taxpay] 
,bill ( ,rights ,act ( #bjac aft] #aiih4
  #h4 ,alt]native dispute resolution    
proc$ures  7a7 ,9 g5]al ,section #gabc (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7c7 ,availability ( dispute
 resolutions  7#a7 ,9 g5]al ,! proc$ures
 prescrib$ "u subsection 7b77#a7 & !    

pilot program e/abli%$ "u subsection    
7b77#b7 %all provide t a taxpay] may    
reque/ m$iation or arbitration 9 any    
case unless ! ,secret>y has specifically
 exclud$ ! type ( issue involv$ 9 su*   
case or ! class ( cases to :i* su* case 
belongs z n appropriate = resolution "u 
su* subsection4 ,! ,secret>y %all make  
any det]m9ation t excludes a type (     
issue or a class ( cases public )9 #e   
work+ days & provide an explanation =   
ea* det]m9ation4  7#b7 ,indep5d5t       
m$iators  7,a7 ,9 g5]al ,! proc$ures    
prescrib$ "u subsection 7b77#a7 %all    
provide ! taxpay] an opportunity to     
elect to h ! m$iation conduct$ by an    
indep5d5t1 neutral individual n employ$ 
by ! ,(fice ( ,appeals4  7,b7 ,co/ &    
selection  7i7 ,9 g5]al ,any taxpay]    
mak+ an election "u subp>agraph 7,a7    
%all be requir$-- 7,i7 to %>e ! co/s (  
su* indep5d5t m$iator equally ) ! ,(fice
 ( ,appeals1 &  7,,ii7 to limit !       
selection ( ! m$iator to a ro/] (       
recogniz$ national or local neutral     

m$iators4  7ii7 ,exception ,clause      
7i77,i7 %all n apply to any taxpay] :o  
is an individual or :o 0 a small bus9ess
 9 ! prec$+ cal5d> ye> if su* taxpay] _h
 an adju/$ gross income t did n exce$   
#bej p]c5t ( ! pov]ty level1 z det]m9$ 9
 accordance ) crit]ia e/abli%$ by !     
,director ( ! ,(fice ( ,managem5t &     
,budget1 9 ! taxable ye> prec$+ !       
reque/4  7iii7 ,small bus9ess ,=        
purposes ( clause 7ii71 ! t]m small     
bus9ess has ! mean+ giv5 su* t]m "u     
section #da7;b77#c77;,d77iii74  7#c7    
,availability ( process ,! proc$ures    
prescrib$ "u subsection 7b77#a7 & !     
pilot program e/abli%$ "u subsection    
7b77#b7 %all provide ! opportunity to   
elect m$iation or arbitration at ! "t :5
 ! case is fir/ fil$ ) ! ,(fice (       
,appeals & at any "t be=e delib]ations 9
 ! appeal comm5ce4  4  7b7 ,effective   
date ,! am5dm5t made by ?is section %all
 take effect on ! date ( ! enactm5t (   
?is ,act4  #i4 ,ext5sion ( "t = conte/+ 
,,irs levy  7a7 ,ext5sion ( "t = return 

( prop]ty subject to levy ,subsection   
7b7 ( section #fcdc ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ #i     
mon?s & ins]t+ #c ye>s4  7b7 ,p]iod (   
limitation on suits ,subsection 7c7 (   
section #fecb ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 9 p>agraph 7#a7
 by /rik+ #i mon?s0 & ins]t+ #8#8#c     
ye>s1 &  7#b7 9 p>agraph 7#b7 by /rik+  
#i-mon? & ins]t+ #c-ye>4  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to-- 7#a7 levies made aft] ! 
date ( ! enactm5t ( ?is ,act1 &  7#b7   
levies made on or be=e su* date if !    
#i-mon? p]iod has n expir$ "u section   
#fcdc7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf 7)\t reg>d to ?is section7 z ( su*
 date4  #aj4 ,waiv] ( in/allm5t agreem5t
 fee  7a7 ,9 g5]al ,section #faei ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ subsection 7f7 z          
subsection 7g7 & by ins]t+ aft]         
subsection 7e7 ! foll[+ new subsection3 
7f7 ,waiv] ( in/allm5t agreem5t fee ,!  
,secret>y %all waive ! fees impos$ on   

in/allm5t agreem5ts "u ?is section = any
 taxpay] ) an adju/$ gross income t does
 n exce$ #bej p]c5t ( ! pov]ty level1 z 
det]m9$ 9 accordance ) crit]ia e/abli%$ 
by ! ,director ( ! ,(fice ( ,managem5t &
 ,budget1 & :o has agre$ to make paym5ts
 "u ! in/allm5t agreem5t by electronic  
paym5t ?r\gh a debit in/rum5t4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  #aa4 ,susp5sion ( 
runn+ ( p]iod = fil+ petition ( sp\sal  
relief & collection cases  7a7          
,petitions = sp\sal relief  7#a7 ,9     
g5]al ,subsection 7e7 ( section #fjae ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#f7 ,susp5sion ( runn+ (    
p]iod = fil+ petition 9 title #aa cases 
,9 ! case ( a p]son :o is prohibit$ by  
reason ( a case "u title #aa1 ,unit$    
,/ates ,code1 f fil+ a petition "u      
p>agraph 7#a77;,a7 ) respect to a f9al  
det]m9ation ( relief "u ?is section1 !  
runn+ ( ! p]iod prescrib$ by su*        

p>agraph = fil+ su* a petition ) respect
 to su* f9al det]m9ation %all be susp5d$
 = ! p]iod dur+ :i* ! p]son is s        
prohibit$ f fil+ su* a petition1 & = #fj
 days !reaft]4  4  7#b7 ,effective date 
,! am5dm5t made by ?is subsection %all  
apply to petitions fil$ "u section      
#fjae7;e7 ( ! ,int]nal ,rev5ue ,code (  
#aihf aft] ! date ( ! enactm5t ( ?is    
,act4  7b7 ,collection proce$+s  7#a7 ,9
 g5]al ,subsection 7d7 ( section #fccj (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$-- 7,a7 by /rik+ appeal su*        
det]m9ation to ! ,tax ,c\rt 9 p>agraph  
7#a7 & ins]t+ petition ! ,tax ,c\rt =   
review ( su* det]m9ation1  7,b7 by /rik+
 ,judicial review ( det]m9ation 9 !     
head+ ( p>agraph 7#a7 & ins]t+ ,petition
 = review by ,tax ,c\rt1  7,c7 by       
r$esignat+ p>agraph 7#b7 z p>agraph     
7#c71 &  7,d7 by ins]t+ aft] p>agraph   
7#a7 ! foll[+ new p>agraph3  7#b7       
,susp5sion ( runn+ ( p]iod = fil+       
petition 9 title #aa cases ,9 ! case ( a
 p]son :o is prohibit$ by reason ( a    

case "u title #aa1 ,unit$ ,/ates ,code1 
f fil+ a petition "u p>agraph 7#a7 )    
respect to a det]m9ation "u ?is section1
 ! runn+ ( ! p]iod prescrib$ by su*     
subsection = fil+ su* a petition )      
respect to su* det]m9ation %all be      
susp5d$ = ! p]iod dur+ :i* ! p]son is s 
prohibit$ f fil+ su* a petition1 & = #cj
 days !reaft]4  4  7#b7 ,con=m+ am5dm5t 
,subsection 7c7 ( section #fcbj ( su*   
,code is am5d$ by /rik+ 7#b77;,b7 &     
ins]t+ 7#c77;,b74  7#c7 ,effective date 
,! am5dm5ts made by ?is subsection %all 
apply to petitions fil$ "u section #fccj
 ( ! ,int]nal ,rev5ue ,code ( #aihf aft]
 ! date ( ! enactm5t ( ?is ,act4  #ab4  
,v5ue = appeal ( sp\sal relief &        
collection cases  7a7 ,9 g5]al ,p>agraph
 7#a7 ( section #gdhb7;b7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ or at ! end ( subp>agraph 7,e71  
7#b7 by /rik+ ! p]iod at ! end (        
subp>agraph 7,f7 & ins]t+ a comma1 &    
7#c7 by ins]t+ aft] subp>agraph 7,f7 !  
foll[+ new subp>agraphs3  7,g7 9 ! case 

( a petition "u section #fjae7;e71 !    
legal resid5ce ( ! petition]1 or  7,h7 9
 ! case ( a petition "u section #fcbj or
 #fccj-- 7i7 ! legal resid5ce ( !       
petition] if ! petition] is an          
individual1 &  7ii7 ! pr9cipal place (  
bus9ess or pr9cipal (fice or ag5cy if ! 
petition] is an entity o!r ?an an       
individual4  4  7b7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to petitions fil$ aft] ! date ( enactm5t
 ( ?is ,act4  #ac4 ,increase 9 monet>y  
p5alties = c]ta9 unau?oriz$ disclosures 
( in=mation  7a7 ,9 g5]al ,p>agraphs    
7#a71 7#b71 7#c71 & 7#d7 ( section      
#gbac7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf are ea* am5d$ by /rik+ #e1jjj &   
ins]t+ #aj1jjj4  7b7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to disclosures made aft] ! date ( !     
enactm5t ( ?is ,act4  #ad4 ,de novo tax 
c\rt review ( claims = equitable innoc5t
 sp\se relief  7a7 ,9 g5]al ,subp>agraph
 7,a7 ( section #fjae7;e77#a7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by add+ at ! end ! foll[+ new flu%      
s5t5ce3 ,any review ( a det]m9ation by !
 ,secret>y ) respect to a claim =       
equitable relief "u subsection 7f7 %all 
be review$ de novo by ! ,tax ,c\rt4 4   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to petitions fil$
 or p5d+ be=e ! ,tax ,c\rt on & aft] !  
date ( ! enactm5t ( ?is ,act4  #ae4 ,ban
 on rais+ new issues on appeal  7a7 ,9  
g5]al ,*apt] #gg ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new section3  #gebi4           
,prohibition on ,int]nal ,rev5ue ,s]vice
 rais+ new issues 9 an int]nal appeal   
7a7 ,9 g5]al ,9 review+ an appeal ( any 
det]m9ation initially made by ! ,int]nal
 ,rev5ue ,s]vice1 ! ,int]nal ,rev5ue    
,s]vice ,(fice ( ,appeals may n consid] 
or decide any issue t is n )9 ! scope ( 
! initial det]m9ation4  7b7 ,c]ta9      
issues deem$ outside ( scope (          
det]m9ation ,= purposes ( subsection    
7a71 ! foll[+ matt]s %all be consid]$ to
 be n )9 ! scope ( a det]m9ation3 7#a7  

,any issue t 0 n rais$ 9 a notice (     
defici5cy or an exam9]'s report :i* is !
 subject ( ! appeal4  7#b7 ,any         
defici5cy 9 tax :i* 0 n includ$ 9 !     
initial det]m9ation4  7#c7 ,any !ory or 
ju/ification = a tax defici5cy :i* 0 n  
consid]$ 9 ! initial det]m9ation4  7c7  
,no inf]5ce ) respect to issues rais$ by
 taxpay]s ,no?+ 9 ?is section %all be   
con/ru$ to provide any limitation 9     
addition to any limitations 9 effect on 
! date ( ! enactm5t ( ?is section on !  
"r ( a taxpay] to raise an issue1 !ory1 
or ju/ification on an appeal f a        
det]m9ation initially made by ! ,int]nal
 ,rev5ue ,s]vice t 0 n )9 ! scope ( !   
initial det]m9ation4  4  7b7 ,cl]ical   
am5dm5t ,! table ( sections = *apt] #gg 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new item3  ,sec4 #gebi4          
,prohibition on ,int]nal ,rev5ue ,s]vice
 rais+ new issues 9 an int]nal appeal4  
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to matt]s fil$
 or p5d+ ) ! ,int]nal ,rev5ue ,s]vice   

,(fice ( ,appeals on or aft] ! date ( ! 
enactm5t ( ?is ,act4