,,ii  #aac? ,,congress  #a/ ,session    
,s4 #adhi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #aj1         
#bjac,mr4 ,alex&] 7= himself & ,mr4     
,rob]ts7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to require !      
,secret>y ( ! ,treasury to notify !     
taxpay] ea* "t ! taxpay]'s in=mation is 
access$ by ! ,int]nal ,rev5ue ,s]vice4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,,irs ,abuse ,protection ,act ( #bjac4
  #b4 ,notice relat+ to access+ acc\nt1 
return1 or return in=mation  7a7 ,9     
g5]al ,section #fajc ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subsection 7q7 z subsection  
7r7 & by ins]t+ aft] subsection 7p7 !   
foll[+ new subsection3  7q7 ,notice     
relat+ to access+ acc\nt1 return1 or    
return in=mation  7#a7 ,9 g5]al ,!      
,secret>y %all provide notice1 9 writ+1 
to a taxpay] any "t ! taxpay]'s acc\nt1 
return1 or return in=mation is access$  

by ! ,secret>y4  7#b7 ,special rules    
relat+ to inve/igations  7,a7           
,inve/igations by ! ,secret>y ,9 ! case 
( any civil or crim9al inve/igation1 !  
notice requir$ by p>agraph 7#a7 %all be 
provid$ n lat] ?an #a ye> aft] su*      
inve/igation is clos$4  7,b7            
,inve/igations by ,/ates ,9 ! case ( any
 inve/igation by a ,/ate us+ in=mation  
provid$ pursuant to subsection 7d71 !   
notice requir$ by p>agraph 7#a7 %all be 
provid$ aft] ! ,secret>y receives notice
 ) respect to su* inve/igation pursuant 
to subsection 7d77#g74 ,notice provid$  
pursuant to ?is subp>agraph %all include
 all in=mation provid$ to ! ,secret>y   
pursuant to subsection 7d77#g74  7#c7   
,notice ,! notice requir$ by p>agraph   
7#a7 %all include ! foll[+3 7,a7 ,:o    
access$ su* acc\nt1 return1 or return   
in=mation4  7,b7 ,! purpose = :i* su*   
acc\nt1 return1 or return in=mation 0   
access$4  7,c7 ,h[ su* acc\nt1 return1  
or return in=mation 0 access$4  7#d7    
,copy ( in=mation access$ ,9 addition to

 ! notice requir$ to be provid$ by      
p>agraph 7#a71 ! ,secret>y %all provide 
) su* notice a copy ( all in=mation     
access$4  7#e7 ,subsequ5t use ( access$ 
in=mation ,if a report or o!r use ( an  
acc\nt1 return1 or return in=mation =   
:i* notice is provid$ "u p>agraph 7#a7  
is made1 ! ,secret>y %all provide su*   
report or a report ( su* use to !       
taxpay]4  7#f7 ,taxpay] rights ,!       
,secret>y %all include ) ea* notice     
provid$ "u ?is subsection a notice (    
taxpay] rights pursuant to ! ,taxpay]   
,bill ( ,rights #b4  4  7b7             
,availability ( ,inspector ,g5]al = ,tax
 ,adm9i/ration reports ,section         
#ghjc7;d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,availability (    
,inspector ,g5]al = ,tax ,adm9i/ration  
reports ,if ! ,inspector ,g5]al = ,tax  
,adm9i/ration inve/igates any unau?oriz$
 use a taxpay]'s acc\nt1 return1 or     
return in=mation1 ! ,inspector ,g5]al = 
,tax ,adm9i/ration %all notify ! taxpay]

 ( su* inve/igation & provide full      
access to any report by ! ,inspector    
,g5]al = ,tax ,adm9i/ration ) respect to
 ! inve/igation4  4  7c7 ,/ate access to
 taxpay] in=mation ,section #fajc7;d7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#g7 ,submission (           
notification to ,secret>y ,! ,secret>y  
may n provide any access or disclosure  
"u ! prec$+ p>agraphs ( ?is subsection  
until ! entity to be provid$ access or  
disclosure agrees to notify ! ,secret>y 
)9 #a ye> aft] an inve/igation is clos$ 
! id5tity ( :o access$ su* in=mation1   
:at 0 access$1 :y x 0 access$ & h[ x 0  
access$4  4  7d7 ,reports ( ,unau?oriz$ 
access to ,congress ,section #fajc7;f7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#f7 ,unau?oriz$ access      
reports1 etc ,not)/&+ any o!r provision 
( ?is section1 ! ,secret>y ) respect to 
,int]nal ,rev5ue ,s]vice employees1 & ! 
,inspector ,g5]al = ,tax ,adm9i/ration )

 respect to any audit1 %all submit to   
ea* memb] ( ! committees ref]r$ to 9    
p>agraph 7#a7 any report ( ! ,secret>y  
or ! ,inspector ,g5]al = ,tax           
,adm9i/ration1 z ! case may be1 reg>d+  
unau?oriz$ access1 violation ( rights1  
laws1 or any rules or regulations ( !   
,int]nal ,rev5ue ,s]vice4  4  7e7       
,effective dates  7#a7 ,subsection 7a7  
,! am5dm5t made by subsection 7a7 %all  
apply ) respect to in=mation access$    
aft] ! date ( ! enactm5t ( ?is ,act4    
7#b7 ,subsection 7b7 ,! am5dm5t made by 
subsection 7b7 %all apply ) respect to  
inve/igations clos$ aft] ! date ( !     
enactm5t ( ?is ,act4  7#c7 ,subsection  
7c7 ,! am5dm5t made by subsection 7c7   
%all apply to access & disclosures aft] 
! date ( ! enactm5t ( ?is ,act4  7#d7   
,subsection 7d7 ,! am5dm5t made by      
subsection 7d7 %all apply ) respect to  
in=mation access$ & reports prep>$ aft] 
! date ( ! enactm5t ( ?is ,act4