,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bbae  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #g1 #bjad ,mr4  
,cornyn introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to protect taxpay]s
 f improp] audits by ! ,int]nal ,rev5ue 
,s]vice4  #a4 ,%ort title2 table (      
cont5ts  7a7 ,%ort title ,?is ,act may  
be cit$ z ! ,elim9at+ ,improp] &        
,abusive ,,irs ,audits ,act ( #bjad4    
7b7 ,table ( cont5ts ,! table ( cont5ts 
( ?is ,act is z foll[s3  ,sec4 #a4 ,%ort
 title2 table ( cont5ts4 ,sec4 #b4      
,civil damages all[$ = reckless or      
int5tional disreg>d ( int]nal rev5ue    
laws4 ,sec4 #c4 ,modifications relat+ to
 c]ta9 (f5ses by (fic]s & employees 9   
connection ) rev5ue laws4 ,sec4 #d4     
,modifications relat+ to civil damages =
 unau?oriz$ inspection or disclosure (  
returns & return in=mation4 ,sec4 #e4   
,ext5sion ( "t = conte/+ ,,irs levy4    
,sec4 #f4 ,increase 9 monet>y p5alties =
 c]ta9 unau?oriz$ disclosures (         

in=mation4 ,sec4 #g4 ,ban on rais+ new  
issues on appeal4 ,sec4 #h4 ,limitation 
on en=cem5t ( li5s aga9/ pr9cipal       
resid5ces4 ,sec4 #i4 ,additional        
provisions relat+ to m&atory t]m9ation =
 misconduct4 ,sec4 #aj4 ,ext5sion (     
decl>atory judgm5t proc$ures to social  
welf>e organizations4 ,sec4 #aa4 ,review
 by ! ,treasury ,inspector ,g5]al = ,tax
 ,adm9i/ration4  #b4 ,civil damages     
all[$ = reckless or int5tional disreg>d 
( int]nal rev5ue laws  7a7 ,increase 9  
am\nt ( damages ,section #gdcc7;b7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #a1jjj1jjj 7#ajj1jjj1 9 ! case 
( neglig5ce7 & ins]t+ #c1jjj1jjj        
7#cjj1jjj1 9 ! case ( neglig5ce74  7b7  
,ext5sion ( "t ,to br+ action ,section  
#gdcc7;d77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ #b ye>s &    
ins]t+ #e ye>s4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to actions ( employees ( ! ,int]nal     
,rev5ue ,s]vice aft] ! date ( ! enactm5t
 ( ?is ,act4  #c4 ,modifications relat+ 

to c]ta9 (f5ses by (fic]s & employees 9 
connection ) rev5ue laws  7a7 ,increase 
9 p5alty ,section #gbad ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$--  7#a7  
by /rik+ #aj1jjj 9 subsection 7a7 &     
ins]t+ #be1jjj1 &  7#b7 by /rik+ #e1jjj 
9 subsection 7b7 & ins]t+ #aj1jjj4  7b7 
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  #d4 ,modifications
 relat+ to civil damages = unau?oriz$   
inspection or disclosure ( returns &    
return in=mation  7a7 ,increase 9 am\nt 
( damages ,subp>agraph 7,a7 ( section   
#gdca7;c77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ #a1jjj &     
ins]t+ #aj1jjj4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to inspections & disclosure occurr+ on &
 aft] ! date ( ! enactm5t ( ?is ,act4   
#e4 ,ext5sion ( "t = conte/+ ,,irs levy 
7a7 ,ext5sion ( "t = return ( prop]ty   
subject to levy ,subsection 7b7 (       
section #fcdc ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ #i mon?s &   

ins]t+ #c ye>s4  7b7 ,p]iod ( limitation
 on suits ,subsection 7c7 ( section     
#fecb ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$--  7#a7 9 p>agraph 7#a7 by    
/rik+ #i mon?s0 & ins]t+ #8#8#c ye>s1 & 
7#b7 9 p>agraph 7#b7 by /rik+ #i-mon? & 
ins]t+ #c-ye>4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to--  7#a7 levies made aft] ! date ( !  
enactm5t ( ?is ,act1 &  7#b7 levies made
 on or be=e su* date if ! #i-mon? p]iod 
has n expir$ "u section #fcdc7;b7 ( !   
,int]nal ,rev5ue ,code ( #aihf 7)\t     
reg>d to ?is section7 z ( su* date4  #f4
 ,increase 9 monet>y p5alties = c]ta9   
unau?oriz$ disclosures ( in=mation  7a7 
,9 g5]al ,p>agraphs 7#a71 7#b71 7#c71 & 
7#d7 ( section #gbac7;a7 ( ! ,int]nal   
,rev5ue ,code ( #aihf are ea* am5d$ by  
/rik+ #e1jjj & ins]t+ #aj1jjj4  7b7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to disclosures made  
aft] ! date ( ! enactm5t ( ?is ,act4    
#g4 ,ban on rais+ new issues on appeal  
7a7 ,9 g5]al ,*apt] #gg ( ! ,int]nal    

,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #gebi4  
,prohibition on ,int]nal ,rev5ue ,s]vice
 rais+ new issues 9 an int]nal appeal   
7a7 ,9 g5]al ,9 review+ an appeal ( any 
det]m9ation initially made by ! ,int]nal
 ,rev5ue ,s]vice1 ! ,int]nal ,rev5ue    
,s]vice ,(fice ( ,appeals may n consid] 
or decide any issue t is n )9 ! scope ( 
! initial det]m9ation4  7b7 ,c]ta9      
issues deem$ outside ( scope (          
det]m9ation ,= purposes ( subsection    
7a71 ! foll[+ matt]s %all be consid]$ to
 be n )9 ! scope ( a det]m9ation3  7#a7 
,any issue t 0 n rais$ 9 a notice (     
defici5cy or an exam9]'s report :i* is !
 subject ( ! appeal4  7#b7 ,any         
defici5cy 9 tax :i* 0 n includ$ 9 !     
initial det]m9ation4  7#c7 ,any !ory or 
ju/ification = a tax defici5cy :i* 0 n  
consid]$ 9 ! initial det]m9ation4  7c7  
,no inf]5ce ) respect to issues rais$ by
 taxpay]s ,no?+ 9 ?is section %all be   
con/ru$ to provide any limitation 9     
addition to any limitations 9 effect on 

! date ( ! enactm5t ( ?is section on !  
"r ( a taxpay] to raise an issue1 !ory1 
or ju/ification on an appeal f a        
det]m9ation initially made by ! ,int]nal
 ,rev5ue ,s]vice t 0 n )9 ! scope ( !   
initial det]m9ation4  4  7b7 ,cl]ical   
am5dm5t ,! table ( sections = *apt] #gg 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new item3  ,sec4 #gebi4          
,prohibition on ,int]nal ,rev5ue ,s]vice
 rais+ new issues 9 an int]nal appeal4  
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to matt]s fil$
 or p5d+ ) ! ,int]nal ,rev5ue ,s]vice   
,(fice ( ,appeals on or aft] ! date ( ! 
enactm5t ( ?is ,act4  #h4 ,limitation on
 en=cem5t ( li5s aga9/ pr9cipal         
resid5ces  7a7 ,9 g5]al ,section        
#gdjc7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$--  7#a7 by /rik+ ,9 any  
case & ins]t+ ! foll[+3  7#a7 ,9 g5]al  
,9 any case  1 &  7#b7 by add+ at ! end 
! foll[+ new p>agraph3  7#b7 ,limitation
 ) respect to pr9cipal resid5ce  7,a7 ,9
 g5]al ,p>agraph 7#a7 %all n apply to   

any prop]ty us$ z ! pr9cipal resid5ce ( 
! taxpay] 7)9 ! mean+ ( section #aba7   
unless ! ,secret>y ( ! ,treasury makes a
 writt5 det]m9ation t--  7i7 all o!r    
prop]ty ( ! taxpay]1 if sold1 is        
insuffici5t to pay ! tax or dis*>ge !   
liability1 &  7ii7 su* action w n create
 an economic h>d%ip = ! taxpay]4  7,b7  
,delegation ,= purposes ( ?is p>agraph1 
! ,secret>y ( ! ,treasury may n delegate
 any responsibilities "u subp>agraph    
7,a7 to any p]son o!r ?an--  7i7 !      
,commission] ( ,int]nal ,rev5ue1 or     
7ii7 a di/rict director or assi/ant     
di/rict director ( ! ,int]nal ,rev5ue   
,s]vice4  4  7b7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to actions fil$ aft] ! date ( ! enactm5t
 ( ?is ,act4  #i4 ,additional provisions
 relat+ to m&atory t]m9ation =          
misconduct  7a7 ,t]m9ation ( unemploym5t
 = inappropriate review ( tax-,exempt   
/atus ,section #abjc7;b7 ( ! ,int]nal   
,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act
 ( #aiih 7#bf ,u4,s4,c4 #ghjd note7 is  

am5d$ by /rik+ & at ! end ( p>agraph    
7#i71 by /rik+ ! p]iod at ! end (       
p>agraph 7#aj7 & ins]t+ 2 &1 & by add+  
at ! end ! foll[+ new p>agraph3  7#aa7 9
 ! case ( any review ( an application = 
tax-exempt /atus by an organization     
describ$ 9 section #eja7;c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 develop+ or us+ 
any me?odology t applies                
disproportionate scrut9y to any         
applicant bas$ on ! ideology express$ 9 
! "n or purpose ( ! organization4  4    
7b7 ,m&atory unpaid adm9i/rative leave =
 misconduct ,p>agraph 7#a7 ( ,section   
#abjc7;c7 ( ! ,int]nal ,rev5ue ,s]vice  
,re/ructur+ & ,re=m ,act ( #aiih 7#bf   
,u4,s4,c4 #ghjd note7 is am5d$ by add+  
at ! end ! foll[+ new s5t5ce3 ,not)/&+ !
 prec$+ s5t5ce1 if ! ,commission] (     
,int]nal ,rev5ue takes a p]sonnel action
 o!r ?an t]m9ation = an act or omission 
describ$ 9 subsection 7b71 !            
,commission] %all place ! employee on   
unpaid adm9i/rative leave = a p]iod ( n 
less ?an #cj days44  7c7 ,limitation on 

alt]native puni%m5t ,p>agraph 7#a7 (    
section #abjc7;c7 ( ! ,int]nal ,rev5ue  
,s]vice ,re/ructur+ & ,re=m ,act ( #aiih
 7#bf ,u4,s4,c4 #ghjd note7 is am5d$ by 
/rik+ ,! ,commission] & ins]t+ ,except 9
 ! case ( an act or omission describ$ 9 
subsection 7b77#c77;,a71 ! ,commission]4
  #aj4 ,ext5sion ( decl>atory judgm5t   
proc$ures to social welf>e organizations
  7a7 ,9 g5]al ,section #gdbh7;a77#a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by /rik+ or at ! end ( subp>agraph
 7,c7 & by add+ at ! end ! 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 ) respect to     
plead+ fil$ aft] ! date ( ! enactm5t (  
?is ,act4  #aa4 ,review by ! ,treasury  
,inspector ,g5]al = ,tax ,adm9i/ration  
7a7 ,review ,subsection 7k77#a7 (       
section #h;,d ( ! ,inspector ,g5]al ,act

 ( #aigh 7#e ,u4,s4,c4 ,app47 is am5d$--
 7#a7 9 subp>agraph 7,c71 by /rik+ & at 
! end2  7#b7 by r$esignat+ subp>agraph  
7,d7 z subp>agraph 7,e72  7#c7 by ins]t+
 aft] subp>agraph 7,c7 ! foll[+ new     
subp>agraph3  7,d7 %all-- 7i7 review any
 crit]ia employ$ by ! ,int]nal ,rev5ue  
,s]vice to select tax returns 7includ+  
applications = recognition ( tax-exempt 
/atus7 = exam9ation or audit1 assessm5t 
or collection ( defici5cies1 crim9al    
inve/igation or ref]ral1 refunds =      
am\nts paid1 or any height5$ scrut9y or 
review 9 ord] to det]m9e :e!r ! crit]ia 
discrim9ates aga9/ taxpay]s on ! basis (
 race1 religion1 or political ideology2 
&  7ii7 consult ) ! ,int]nal ,rev5ue    
,s]vice on recomm5d$ am5dm5ts to su*    
crit]ia 9 ord] to elim9ate any          
discrim9ation id5tifi$ pursuant to !    
review describ$ 9 clause 7i72 &  2 &    
7#d7 9 subp>agraph 7,e71 z s r$esignat$1
 by /rik+ & 7,c7 & ins]t+ 7,c71 & 7,d74 
7b7 ,semiannual ,report ,subsection 7g7 
( su* section is am5d$ by add+ at ! end 

! foll[+ new p>agraph3  7#c7 ,any       
semiannual report made by ! ,treasury   
,inspector ,g5]al = ,tax ,adm9i/ration t
 is requir$ pursuant to section #e7;a7  
%all include-- 7,a7 a /atem5t affirm+ t 
! ,treasury ,inspector ,g5]al = ,tax    
,adm9i/ration has review$ ! crit]ia     
describ$ 9 subsection 7k77#a77;,d7 &    
consult$ ) ! ,int]nal ,rev5ue ,s]vice   
reg>d+ su* crit]ia2 &  7,b7 a           
description & explanation ( any su*     
crit]ia t 0 id5tifi$ z discrim9atory by 
! ,treasury ,inspector ,g5]al = ,tax    
,adm9i/ration4  4