,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bjdd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #bf1 #bjad    
,mrs4 ,fis*] 7= h]self1 ,mr4 ,inh(e1 &  
,mr4 ,johanns7 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
improve transp>5cy & effici5cy ) respect
 to audits & communications betwe5      
taxpay]s & ! ,int]nal ,rev5ue ,s]vice4  
#a4  ,%ort title  ,?is ,act may be cit$ 
z ! ,taxpay] ,acc\ntability ,act4  #b4  
,deadl9e = responses to taxpay]         
correspond5ce  ,n lat] ?an #cj days aft]
 receiv+ any writt5 correspond5ce f a   
taxpay]1 ! ,int]nal ,rev5ue ,s]vice %all
 provide a sub/antive writt5 response4  
,= purposes ( ! prec$+ s5t5ce1 an       
ackn[l$gm5t lett] %all n be treat$ z a  
sub/antive response4  #c4  ,taxpay]     
notification ( disclosures by ,,irs (   
taxpay] in=mation  7a7  ,9 g5]al  ,n    
lat] ?an #cj days aft] disclos+ any     
taxpay] in=mation to any ag5cy or       
in/rum5tality ( ,f$]al1 ,/ate1 or local 

gov]nm5t1 ! ,int]nal ,rev5ue ,s]vice    
%all provide a writt5 notification to ! 
taxpay] describ+--  7#a7 ! in=mation    
disclos$1  7#b7 to :om x 0 disclos$1 &  
7#c7 ! date ( disclosure4  7b7          
,exception  ,subsection 7a7 %all n apply
 if ! ,secret>y ( ! ,treasury1 or !     
,secret>y's designee1 det]m9es t su*    
notification w\ld be detrim5tal to an   
ongo+ crim9al inve/igation or pose a    
risk to national security4  #d4         
,deadl9e = conclusion ( audits (        
individual taxpay]s  ,any audit ( a tax 
return ( an individual by ! ,int]nal    
,rev5ue ,s]vice %all be conclud$ n lat] 
?an #a ye> aft] ! date ( ! initiation ( 
su* audit & ! ,int]nal ,rev5ue ,s]vice  
%all n assess any tax ) respect to :i*  
su* audit relates aft] ! conclusion (   
su* audit4