,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cebj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ah1         
#bjac,mr4 ,b\/any introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to re=m  
rules relat+ to #eja7;c77#d7            
organizations & provide c]ta9 taxpay]   
protections1 & = o!r purposes4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,exempt ,organization ,simplification & 
,taxpay] ,protection ,act ( #bjac4  #b4 
,organizations requir$ to notify        
,secret>y ( int5t to op]ate z           
#eja7;c77#d7  7a7 ,9 g5]al ,"p ,i (     
sub*apt] ,f ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #ejf4   
,organizations requir$ to notify        
,secret>y ( int5t to op]ate z           
#eja7;c77#d7  7a7 ,9 g5]al ,an          
organization describ$ 9 section         
#eja7;c77#d7 %all1 n lat] ?an #fj days  
aft] ! organization is e/abli%$1 notify 

! ,secret>y 79 su* mann] z ! ,secret>y  
%all by regulation prescribe7 t x is    
op]at+ z su*4  7b7 ,cont5ts ( notice ,! 
notice requir$ "u subsection 7a7 %all   
include ! foll[+ in=mation3 7#a7 ,! "n1 
address1 & taxpay] id5tification numb] (
 ! organization4  7#b7 ,! date on :i*1 &
 ! ,/ate "u ! laws ( :i*1 ! organization
 0 organiz$4  7#c7 ,a /atem5t ( !       
purpose ( ! organization4  7c7          
,ackn[l$gm5t ( receipt ,n lat] ?an #fj  
days aft] receipt ( su* a notice1 !     
,secret>y %all s5d to ! organization an 
ackn[l$gm5t ( su* receipt4  7d7         
,ext5sion = reasonable cause ,!         
,secret>y may1 = reasonable cause1 ext5d
 ! #fj-;day p]iod describ$ 9 subsection 
7a74  7e7 ,us] fee ,! ,secret>y %all    
impose a reasonable us] fee = submission
 ( ! notice "u subsection 7a74  7f7     
,reque/ = det]m9ation ,^u reque/ by an  
organization to be treat$ z an          
organization describ$ 9 section         
#eja7;c77#d71 ! ,secret>y may issue a   
det]m9ation ) respect to su* treatm5t4  

,su* reque/ %all be treat$ = purposes ( 
section #fajd z an application =        
exemption f taxation "u section         
#eja7;a74  4  7b7 ,support+ in=mation ) 
fir/ return ,p>agraph 7#a7 ( section    
#fjcc7;f7 ( su* ,code is am5d$-- 7#a7 by
 /rik+ ! p]iod at ! end & ins]t+ 1 &1   
7#b7 by /rik+ include on ! return       
requir$ "u subsection 7a7 ! in=mation & 
ins]t+ ! foll[+3 include on ! return    
requir$ "u subsection 7a7-- 7#a7 !      
in=mation  1 &  7#c7 by add+ at ! end ! 
foll[+ new p>agraph3  7#b7 9 ! case ( ! 
fir/ su* return fil$ by su* an          
organization aft] submitt+ a notice to !
 ,secret>y "u section #ejf7;a71 su*     
in=mation z ! ,secret>y %all by         
regulation require 9 support ( !        
organization's treatm5t z an            
organization describ$ 9 section         
#eja7;c77#d74  4  7c7 ,failure ,to file 
initial notification ,subsection 7c7 (  
section #ffeb ( su* ,code is am5d$ by   
r$esignat+ p>agraphs 7#d7 & 7#e7 z      
p>agraphs 7#e7 & 7#f71 respectively1 &  

by ins]t+ aft] p>agraph 7#c7 ! foll[+   
new p>agraph3  7#d7 ,notices "u section 
#ejf  7,a7 ,p5alty on organization ,9 ! 
case ( a failure to submit a notice     
requir$ "u section #ejf7;a7 7relat+ to  
organizations requir$ to notify         
,secret>y ( int5t to op]ate z           
#eja7;c77#d77 on ! date & 9 ! mann]     
prescrib$ !re=1 !re %all be paid by !   
organization fail+ to s submit #bj = ea*
 day dur+ :i* su* failure cont9ues1 b ! 
total am\nt impos$ "u ?is subp>agraph on
 any organization = failure to submit   
any "o notice %all n exce$ #e1jjj4  7,b7
 ,manag]s ,! ,secret>y may make writt5  
dem& on an organization subject to      
p5alty "u subp>agraph 7,a7 specify+ 9   
su* dem& a reasonable future date by :i*
 ! notice %all be submitt$ = purposes ( 
?is subp>agraph4 ,if su* notice is n    
submitt$ on or be=e su* date1 !re %all  
be paid by ! p]son fail+ to s submit #bj
 = ea* day aft] ! expiration ( ! "t     
specifi$ 9 ! writt5 dem& dur+ :i* su*   
failure cont9ues1 b ! total am\nt impos$

 "u ?is subp>agraph on all p]sons =     
failure to submit any "o notice %all n  
exce$ #e1jjj4  4  7d7 ,cl]ical am5dm5t  
,! table ( sections = "p ,i ( sub*apt]  
,f ( *apt] #a ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new item3  ,sec4 
#ejf4 ,organizations requir$ to notify  
,secret>y ( int5t to op]ate z           
#eja7;c77#d74  4  7e7 ,effective date   
7#a7 ,9 g5]al ,! am5dm5ts made by ?is   
section %all apply to organizations :i* 
are describ$ 9 section #eja7;c77#d7 ( ! 
,int]nal ,rev5ue ,code ( #aihf &        
organiz$ aft] ,decemb] #ca1 #bjad4  7#b7
 ,c]ta9 exi/+ organizations ,9 ! case ( 
any o!r organization describ$ 9 section 
#eja7;c77#d7 ( su* ,code1 ! am5dm5ts    
made by ?is section %all apply to su*   
organization only if1 on or be=e ! date 
( ! enactm5t ( ?is ,act-- 7,a7 su*      
organization has n appli$ = a writt5    
det]m9ation ( recognition z an          
organization describ$ 9 section         
#eja7;c77#d7 ( su* ,code1 &  7,b7 su*   
organization has n fil$ at lea/ "o      

annual return or notice requir$ "u      
subsection 7a77#a7 or 7i7 7z ! case may 
be7 ( section #fjcc ( su* ,code4  ,9 !  
case ( any organization to :i* !        
am5dm5ts made by ?is section apply by   
reason ( ! prec$+ s5t5ce1 su*           
organization %all submit ! notice       
requir$ by section #ejf7;a7 ( su* ,code1
 z add$ by ?is ,act1 n lat] ?an #ahj    
days aft] ! date ( ! enactm5t ( ?is     
,act4  #c4 ,decl>atory judgm5ts =       
#eja7;c77#d7 organizations  7a7 ,9 g5]al
 ,p>agraph 7#a7 ( section #gdbh7;a7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ or at ! end ( subp>agraph 7,c7 
& by ins]t+ aft] subp>agraph 7,d7 !     
foll[+ new subp>agraph3  7,e7 ) respect 
to ! initial classification or cont9u+  
classification ( an organization        
describ$ 9 section #eja7;c77#d7 :i* is  
exempt f tax "u section #eja7;a71 or  4 
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to plead+s fil$  
aft] ! date ( ! enactm5t ( ?is ,act4    
#d4 ,release ( in=mation reg>d+ ! /atus 

( c]ta9 inve/igations  7a7 ,9 g5]al     
,subsection 7e7 ( section #fajc ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#aa7 ,disclosure ( in=mation reg>d+    
/atus ( inve/igation ( violation ( ?is  
section ,9 ! case ( a p]son :o provides 
to ! ,secret>y in=mation indicat+ a     
violation ( section #gbac1 #gbac;,a1 or 
#gbad ) respect to any return or return 
in=mation ( su* p]son1 ! ,secret>y may  
disclose to su* p]son 7or su* p]son's   
designee7-- 7,a7 :e!r an inve/igation   
bas$ on ! p]son's provision ( su*       
in=mation has be5 initiat$ & :e!r x is  
op5 or clos$1  7,b7 :e!r any su*        
inve/igation sub/antiat$ su* a violation
 by any individual1 &  7,c7 :e!r any    
action has be5 tak5 ) respect to su*    
individual 7includ+ :e!r a ref]ral has  
be5 made = prosecution ( su*            
individual74  4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all take   
effect on ! date ( ! enactm5t ( ?is     
,act4  #e4 ,review ( ,int]nal ,rev5ue   

,s]vice exam9ation selection proc$ures  
7a7 ,9 g5]al ,! ,comptroll] ,g5]al ( !  
,unit$ ,/ates %all conduct a /udy ( ea* 
,int]nal ,rev5ue ,s]vice op]at+ division
 to assess ! process us$ = det]m9+ h[   
en=cem5t cases are select$ & process$4  
,su* /udy %all include a review ( !     
foll[+3 7#a7 ,! /&>ds ea* su* op]at+    
division has e/abli%$ = en=cem5t case   
selection 7includ+ any automat$ or      
discretion>y selection processes7 & case
 "w1 & :e!r su* /&>ds meet ! objectives 
( imp>tiality1 objectivity1 compliance1 
& m9imiz+ taxpay] burd54  7#b7 ,! ext5t 
to :i* any cases are initiat$ by        
ref]rals or compla9ts f inside or       
outside ( ! op]at+ division 7includ+ f  
outside ( ! ,int]nal ,rev5ue ,s]vice74  
7#c7 ,! ,int]nal ,rev5ue ,s]vice        
controls 7includ+ managem5t reviews &   
regul> updates7 = assur+ t its /&>ds =  
en=cem5t cases 7& h&l+ ( ref]rals &     
compla9ts7 9 ea* op]at+ division are    
suffici5t = a*iev+ ! objectives describ$
 9 p>agraph 7#a74  7#d7 ,! ,int]nal     

,rev5ue ,s]vice controls 7includ+ tra9+1
 monitor+1 & quality assessm5ts7 =      
assur+ t its /&>ds are adh]$ to by all  
division p]sonnel & ! effectiv5ess ( su*
 controls4  7#e7 ,:e!r ! exi/+ /&>ds &  
controls provide reasonable assurance t 
ea* division's en=cem5t processes meet !
 ,int]nal ,rev5ue ,s]vice objectives (  
imp>tiality1 objectivity1 compliance1 & 
m9imiz+ taxpay] burd54  7b7 ,initial    
report ,n lat] ?an #a ye> aft] ! date ( 
! enactm5t ( ?is section1 ! ,comptroll] 
,g5]al %all submit to ! ,committee on   
,ways & ,means ( ! ,h\se (              
,repres5tatives1 ! ,committee on ,f9ance
 ( ! ,s5ate1 & ! ,secret>y ( ! ,treasury
 a report on ! results ( su* /udy4 ,su* 
report %all include su* recomm5dations z
 ! ,comptroll] ,g5]al may deem          
advisable4  7c7 ,foll[-,up on           
recomm5dations ,n lat] ?an #ahj days    
aft] a report is submitt$ ) respect to  
an op]at+ division "u subsection 7b71 ! 
,comptroll] ,g5]al %all conduct a       
foll[-up /udy1 & submit to ! ,committee 

on ,ways & ,means ( ! ,h\se (           
,repres5tatives1 ! ,committee on ,f9ance
 ( ! ,s5ate1 & ! ,secret>y ( ! ,treasury
 a report1 on :e!r any recomm5dations to
 improve case selection & case "w       
processes h be5 implem5t$ & are work+ z 
int5d$4  7d7 ,cont9u+ case managem5t    
/udies & reports  7#a7 ,9 g5]al ,aft] a 
report is submitt$ "u subsection 7b71 ! 
,comptroll] ,g5]al %all conduct foll[-up
 /udies & reports 9 ! same mann] z      
provid$ 9 subsections 7a7 & 7b7 )       
respect to ea* op]at+ division ( !      
,int]nal ,rev5ue ,s]vice & %all include 
9 su* /udy & report a review ( :e!r any 
previ\s recomm5dations to improve case  
selection & case "w processes h be5     
implem5t$ & are work+ z int5d$4  7#b7   
,frequ5cy ,ea* su* report ) respect to  
an op]at+ division %all be submitt$ n   
lat] ?an #d ye>s aft] ! date ! mo/ rec5t
 report 0 submitt$ ) respect to su*     
op]at+ division "u subsection 7b7 or ?is
 subsection4 ,! ,comptroll] ,g5]al %all 
submit no few] ?an #a su* report ea*    

ye>4  #f4 ,,irs employees prohibit$ f   
us+ p]sonal email acc\nts = (ficial     
bus9ess ,no (fic] or employee ( !       
,int]nal ,rev5ue ,s]vice may use a      
p]sonal email acc\nt to conduct any     
(ficial bus9ess ( ! ,gov]nm5t4