,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cebc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ah1 #bjac   
,mr4 ,k+/on introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide =      
audits ( ! ,int]nal ,rev5ue ,s]vice to  
ensure t employees & s]vice contractors 
( ! ,int]nal ,rev5ue ,s]vice file _!    
,f$]al tax returns on "t & pay ,f$]al   
tax debts ow$4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,,irs              
,acc\ntability ,act4  #b4 ,f9d+s        
,congress f9ds ! foll[+3  7#a7 ,!       
,int]nal ,rev5ue ,manual requires all   
,int]nal ,rev5ue ,s]vice employees1 &   
contract employees1 to file _! ,f$]al   
tax returns on "t & pay any ,f$]al tax  
debt4  7#b7 ,! ,treasury ,inspector     
,g5]al = ,tax ,adm9i/ration reports t z 
( ,june #ad1 #bjab1 #fia ( ! #ac1eia    
,int]nal ,rev5ue ,s]vice contractor     
employees review$ by ! ,treasury        
,inspector ,g5]al = ,tax ,adm9i/ration  

_h #e4d million 9 ,f$]al tax debt4  7#c7
 ,( ! #fia contractor employees1 #ceb 7 
n curr5tly on a paym5t plan to resolve  
_! tax debt4  7#d7 ,! ,treasury         
,inspector ,g5]al = ,tax ,adm9i/ration  
also f\nd t :ile ! ,int]nal ,rev5ue     
,s]vice reviews employee tax compliance 
e ye>1 ! ,int]nal ,rev5ue ,s]vice only  
reviews contract employee tax compliance
 only once e five ye>s or if ! contract 
employee has _h long] ?an a two-ye>     
break 9 s]vice4  #c4 ,tax ,compliance by
 ,int]nal ,rev5ue ,s]vice employees &   
contractors  7a7 ,9 g5]al ,sub*apt] ,a (
 *apt] #hj ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #ghaa4 ,tax ,compliance  
by ,int]nal ,rev5ue ,s]vice employees & 
contractors  7a7 ,employee & contractor 
tax compliance audits ,n lat] ?an #a ye>
 aft] ! date ( ! enactm5t ( ?is section1
 & annually !reaft]1 ! ,treasury        
,inspector ,g5]al = ,tax ,adm9i/ration  
%all conduct annual audits ( employees &
 s]vice contractors ( ! ,int]nal ,rev5ue

 ,s]vice to det]m9e tax compliance ) !  
foll[+ acts & omissions puni%able "u    
p>agraphs 7#h7 & 7#i7 ( section         
#abjc7;b7 ( ! ,int]nal ,rev5ue ,s]vice  
,re/ructur+ & ,re=m ,act ( #aiih3  7#a7 
willful failure to file any return ( tax
 requir$ "u ! ,int]nal ,rev5ue ,code (  
#aihf on or be=e ! date prescrib$ !re=  
7includ+ any ext5sions71 unless su*     
failure is due to reasonable cause & n  
to willful neglect1 &  7#b7 willful     
und]/atem5t ( ,f$]al tax liability1     
unless su* und]/atem5t is due to        
reasonable cause & n to willful neglect4
  7b7 ,p5alty  7#a7 ,int]nal ,rev5ue    
,s]vice employees ,see section #abjc ( !
 ,int]nal ,rev5ue ,s]vice ,re/ructur+ & 
,re=m ,act ( #aiih = provisions relat+  
to p]sonnel actions aga9/ employees ( ! 
,int]nal ,rev5ue ,s]vice 9 case (       
misconduct4  7#b7 ,s]vice contractor ,if
 !re is a f9al adm9i/rative or judicial 
det]m9ation t a s]vice contractor       
committ$ an act or omission describ$ 9  
subsection 7a71 !n--  7,a7 9 ! case (   

contracts ent]$ into aft] ! date ( !    
enactm5t ( ?is section1 ! employm5t or  
contract relation%ip 7z ! case may be7 )
 ! s]vice contractor1 & any individual  
provid+ s]vices to ! s]vice contractor  
det]m9$ 9 su* det]m9ation to h committ$ 
su* act or omission1 %all be t]m9at$1 & 
7,b7 ! contractor %all be deb>r$ = n    
less ?an #e ye>s1 z det]m9$ by !        
,secret>y4  7c7 ,limitation on contract 
au?ority ,! ,int]nal ,rev5ue ,s]vice may
 n ent] into a contract aft] ! date ( ! 
enactm5t ( ?is section = s]vices unless 
! contract conta9s a clause "u :i* !    
s]vice contractor agrees to be subject  
to ?is section4  7d7 ,s]vice contractor 
,= purposes ( ?is section1 ! t]m s]vice 
contractor means any contractor provid+ 
s]vices to ! ,int]nal ,rev5ue ,s]vice1  
includ+ any ag5t ( su* contractor & any 
subcontractor ( su* contractor provid+  
su* s]vices1 & any employee or int]n (  
any su* contractor or subcontractor     
provid+ su* s]vices4  4  7b7 ,cl]ical   
am5dm5t ,! table ( sections = sub*apt]  

,a ( *apt] #hj ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new item3  ,sec4 #ghaa4 ,tax   
,compliance by ,int]nal ,rev5ue ,s]vice 
employees & contractors4  4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to audits  
conduct$ aft] ! date ( ! enactm5t ( ?is 
,act4