,,ii #aacth ,,congress #b;d ,session ,s4 #bjha ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #e1 #bjad ,ms4 ,collins introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to require notification of ,congress by the ,internal ,revenue ,service ,oversight ,board regarding any violation of the ,constitutional rights of taxpayers4 #a4 ,short title ,this ,act may be cited as the ,taxpayer ,protection ,act of #bjad4 #b4 ,notification of ,congress regarding violations of taxpayers' constitutional rights 7a7 ,in general ,section #ghjb7;f77#c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,c7 ,constitutional rights of taxpayers ,for purposes of the annual report required under subparagraph 7,a71 the ,oversight ,board shall include the following information3 7i7 ,any claim filed during the preceding year by a taxpayer alleging1 with respect to such taxpayer1 a violation of any right under the ,constitution of the ,united ,states by an employee of the ,internal ,revenue ,service4 7ii7 ,for purposes of each claim described in clause 7i7-- 7,i7 whether a final administrative or judicial determination on such claim has been reached1 and 7,,ii7 subject to section #abjc of the ,internal ,revenue ,service ,restructuring and ,reform ,act of #aiih1 whether the employment of any employee of the ,internal ,revenue ,service determined to be liable for such violation has been terminated or1 for any personnel action other than termination of such employee1 the reasons provided by the ,commissioner of ,internal ,revenue for such determination4 7iii7 ,the effectiveness of any procedures and measures established by the ,internal ,revenue ,service to prevent discrimination by any employee of the ,internal ,revenue ,service against any taxpayer on the basis of the political affiliation1 beliefs1 or activities of such taxpayer4 4 7b7 ,effective date ,the amendments made by this section shall take effect on the date of the enactment of this ,act4