,,ii #aad? ,,congress #a/ ,session ,s4 #aegh ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,june #af1 #bjae ,mr4 ,grassley 7= himself & ,mr4 ,?une7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to enhance taxpay] rights1 & = o!r purposes4 #a4 ,%ort title1 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,taxpay] ,bill ( ,rights ,enhancem5t ,act ( #bjae4 7b7 ,am5dm5t ( #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title1 etc4 ,,title ,i--,taxpay] bill ( rights & ,int]nal ,rev5ue ,s]vice acc\ntability ,sec4 #aja4 ,duty to ensure t ,,irs employees are famili> ) & act 9 accord ) c]ta9 taxpay] rights4 ,sec4 #ajb4 ,revisions relat+ to t]m9ation ( employm5t ( ,,irs employees = misconduct4 ,sec4 #ajc4 ,codification ( rules = ret5tion ( ,int]nal ,rev5ue ,s]vice emails4 ,,title ,,ii--,! "r to privacy ,sec4 #bja4 ,crim9al p5alty = unau?oriz$ disclosure or inspection4 ,sec4 #bjb4 ,civil damages = unau?oriz$ disclosure or inspection4 ,sec4 #bjc4 ,,irs employees prohibit$ f us+ p]sonal email acc\nts = (ficial bus9ess4 ,sec4 #bjd4 ,compliance by contractors ) confid5tiality safegu>ds4 ,,title ,,iii--,! "r to appeal 9 an indep5d5t =um & to *all5ge ! ,int]nal ,rev5ue ,s]vice position & be he>d ,sec4 #cja4 ,increase 9 limitations on civil damages = c]ta9 unau?oriz$ collection actions4 ,sec4 #cjb4 ,ext5sion ( "t limit = conte/+ ,,irs levy4 ,sec4 #cjc4 ,expansion ( decl>atory judgm5t rem$y to tax-exempt organizations4 ,,title ,,iv--,! "r to a fair & j tax sy/em ,sec4 #dja4 ,waiv] ( us] fee = in/allm5t agreem5ts us+ automat$ )drawals4 ,sec4 #djb4 ,individuals held h>mless on improp] levy on individual retirem5t plan4 ,sec4 #djc4 ,(fice ( ,*ief ,c\nsel review ( (f]s-9-compromise4 ,sec4 #djd4 ,au?ority ( ! ,national ,taxpay] ,advocate to comm5t on ,treasury regulations4 ,sec4 #dje4 ,individual e/imat$ tax4 ,sec4 #djf4 ,corporate e/imat$ tax4 ,sec4 #djg4 ,increase 9 l>ge corporation ?re%old = e/imat$ tax paym5ts4 ,sec4 #djh4 ,expansion ( int]e/ nett+4 ,sec4 #dji4 ,cl>ification ( application ( ,f$]al tax deposit p5alty4 ,,title ,v--,! "r to be in=m$ ,sec4 #eja4 ,collection activities ) respect to jo9t return disclosable to ei!r sp\se bas$ on oral reque/4 ,sec4 #ejb4 ,disclosure ( taxpay] id5tity = tax refund purposes4 ,sec4 #ejc4 ,release ( in=mation reg>d+ ! /atus ( c]ta9 inve/igations4 ,sec4 #ejd4 ,m&atory electronic fil+ = annual returns ( exempt organizations4 ,,title ,,vi--,! "r to qualify s]vice ,sec4 #fja4 ,free electronic fil+4 ,sec4 #fjb4 ,access to appeals4 ,i ,taxpay] bill ( rights & ,int]nal ,rev5ue ,s]vice acc\ntability #aja4 ,duty to ensure t ,,irs employees are famili> ) & act 9 accord ) c]ta9 taxpay] rights 7a7 ,9 g5]al ,section #ghjc7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ p>agraph 7#c7 z p>agraph 7#d7 & by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 ,execution ( duties 9 accord ) taxpay] rights ,9 dis*>g+ 8 duties1 ! ,commission] %all ensure t employees ( ! ,int]nal ,rev5ue ,s]vice are famili> ) & act 9 accord ) taxpay] rights z af=d$ by o!r provisions ( ?is title1 includ+-- 7,a7 ! "r to be in=m$1 7,b7 ! "r to quality s]vice1 7,c7 ! "r to pay no m ?an ! correct am\nt ( tax1 7,d7 ! "r to *all5ge ! position ( ! ,int]nal ,rev5ue ,s]vice & be he>d1 7,e7 ! "r to appeal a decision ( ! ,int]nal ,rev5ue ,s]vice 9 an indep5d5t =um1 7,f7 ! "r to f9ality1 7,g7 ! "r to privacy1 7,h7 ! "r to confid5tiality1 7,i7 ! "r to reta9 repres5tation1 & 7,j7 ! "r to a fair & j tax sy/em4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #ajb4 ,revisions relat+ to t]m9ation ( employm5t ( ,,irs employees = misconduct 7a7 ,t]m9ation = tak+ (ficial actions = political purposes ,p>agraph 7#aj7 ( section #abjc7;b7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih is am5d$ to read z foll[s3 7#aj7 p]=m+1 delay+1 or fail+ to p]=m 7or ?reat5+ to p]=m1 delay1 or fail to p]=m7 any (ficial action 7includ+ any audit7 ) respect to a taxpay] = purpose ( extract+ p]sonal ga9 or b5efit or = a political purpose4 4 7b7 ,notification ( decision n ,to t]m9ate employm5t ,section #abjc7;c7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,notification ,9 any case 9 :i* ! ,commission] ex]cises ! au?ority "u p>agraph 7#a71 ! ,commission] %all submit to ! *airman & rank+ memb] ( ! ,committee on ,f9ance ( ! ,s5ate & ! *airman & rank+ memb] ( ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives ( ! reasons = tak+ a p]sonnel action o!r ?an t]m9ation4 4 #ajc4 ,codification ( rules = ret5tion ( ,int]nal ,rev5ue ,s]vice emails 7a7 ,ret5tion ( records ,email records ( ! ,int]nal ,rev5ue ,s]vice %all be reta9$ 9 an appropriate electronic sy/em t supports records managem5t & litigation requirem5ts1 includ+ ! capability to id5tify1 retrieve1 & reta9 ! records1 9 accordance ) ?is subsection3 7#a7 ,prior to ! date on :i* ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration makes ! c]tification "u subsection 7c77#a71 ! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice %all reta9 all email records4 7#b7 ,n lat] ?an ,decemb] #ca1 #bjaf1 ! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice %all ma9ta9 email records ( all pr9cipal (fic]s & specifi$ employees ( ! ,int]nal ,rev5ue ,s]vice = a p]iod ( #ae ye>s beg9n+ on ! date su* record 0 g5]at$4 7b7 ,transmission ( records to ! ,national ,ar*ives ,n lat] ?an ! la/ day ( ! #ae-ye> p]iod describ$ 9 subsection 7a77#b71 ! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice %all transf] ! email records ( pr9cipal (fic]s ( ! ,int]nal ,rev5ue ,s]vice to ! ,ar*ivi/ ( ! ,unit$ ,/ates4 7c7 ,compliance 7#a7 ,c]tification ,on ! date t ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration det]m9es t ! ,int]nal ,rev5ue ,s]vice has a program 9 place t complies ) ! requirem5ts ( subsections 7a77#b7 & 7b71 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all c]tify to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives t ! ,int]nal ,rev5ue ,s]vice is 9 compliance ) su* requirem5ts4 7#b7 ,reports 7,a7 ,int]im report ,n lat] ?an ,m>* #a1 #bjaf1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all submit a report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives on ! /eps be+ tak5 by ! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice to comply ) ! requirem5ts ( subsections 7a77#b7 & 7b74 7,b7 ,f9al report ,n lat] ?an ,m>* #a1 #bjag1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all submit a report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives describ+ :e!r ! ,int]nal ,rev5ue ,s]vice is 9 compliance ) ! requirem5ts ( subsections 7a77#b7 & 7b74 7d7 ,def9itions 7#a7 ,pr9cipal (fic]s ,= purposes ( ?is section1 ! t]m pr9cipal (fic] means1 ) respect to ! ,int]nal ,rev5ue ,s]vice-- 7,a7 any employee ^: position is li/$ "u ! ,int]nal ,rev5ue ,s]vice 9 ! mo/ rec5t v]sion ( ! ,unit$ ,/ates ,gov]nm5t ,manual publi%$ by ! ,(fice ( ! ,f$]al ,regi/]1 7,b7 any employee :o is a s5ior /aff memb] report+ directly to ! ,commission] ( ,int]nal ,rev5ue1 & 7,c7 any-- 7i7 associate c\nsel1 deputy c\nsel1 or division head 9 ! ,(fice ( ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice1 & 7ii7 any employee :o is a s5ior /aff memb]1 :o reports directly to su* ,*ief ,c\nsel4 7#b7 ,specifi$ employees ,! t]m specifi$ employee means1 ) respect to ! ,int]nal ,rev5ue ,s]vice1 any employee :o-- 7,a7 holds a ,s5ior ,executive ,s]vice position 7z def9$ 9 section #cacb ( title #e1 ,unit$ ,/ates ,code7 9 ! ,int]nal ,rev5ue ,s]vice or ! ,(fice ( ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice71 & 7,b7 is n a pr9cipal (fic] ( ! ,int]nal ,rev5ue ,s]vice4 ,,ii ,! "r to privacy #bja4 ,crim9al p5alty = unau?oriz$ disclosure or inspection 7a7 ,unau?oriz$ disclosure ,section #gbac is am5d$ by /rik+ #e1jjj ea* place x appe>s 9 subsections 7a7 & 7d7 & ins]t+ #bj1jjj4 7b7 ,unau?oriz$ inspection ,section #gbac;,a7b77#a7 is am5d$ by /rik+ #a1jjj & ins]t+ #e1jjj4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to violations occurr+ aft] ! date ( ! enactm5t ( ?is ,act4 #bjb4 ,civil damages = unau?oriz$ disclosure or inspection 7a7 ,notice to ,taxpay] ,subsection 7e7 ( section #gdca is am5d$ by add+ at ! end ! foll[+ new s5t5ces3 ,! ,secret>y %all also notify su* taxpay] if ! ,int]nal ,rev5ue ,s]vice or1 ^u notice to ! ,secret>y by a ,f$]al or ,/ate ag5cy1 if su* ,f$]al or ,/ate ag5cy1 proposes an adm9i/rative det]m9ation z to discipl9>y or adv]se action aga9/ an employee aris+ f ! employee's unau?oriz$ inspection or disclosure ( ! taxpay]'s return or return in=mation4 ,! notice describ$ 9 ?is subsection %all include ! date ( ! inspection or disclosure & ! rights ( ! taxpay] "u su* adm9i/rative det]m9ation44 7b7 ,paym5t ,au?ority ,cl>ifi$ 7#a7 ,9 g5]al ,section #gdca is am5d$ by add+ at ! end ! foll[+ new subsection3 7i7 ,paym5t ,au?ority ,claims pursuant to subsection 7a77#a7 %all be payable out ( funds appropriat$ "u section #acjd ( title #ca1 ,unit$ ,/ates ,code4 4 7#b7 ,annual reports ( paym5ts ,! ,secret>y ( ! ,treasury %all annually report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives reg>d+ paym5ts made f ! ,unit$ ,/ates ,judgm5t ,fund "u section #gdca7;i7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,burd5 ( ,pro( = ,good ,fai? ,exception ,re/s ,) ,p]son ,mak+ ,inspection or ,disclosure ,section #gdca7;b7 is am5d$ by add+ at ! end ! foll[+ new flu% s5t5ce3 ,9 any proce$+ involv+ ! issue ( ! exi/5ce ( good fai?1 ! burd5 ( pro( ) respect to su* issue %all be on ! p]son :o made ! inspection or disclosure4 4 7d7 ,reports ,subsection 7p7 ( section #fajc is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,report on willful unau?oriz$ disclosure & inspection ,z "p ( ! report requir$ by p>agraph 7#c77;,c7 = ea* cal5d> ye>1 ! ,secret>y %all furni% in=mation reg>d+ ! willful unau?oriz$ disclosure & inspection ( returns & return in=mation1 includ+ ! numb]1 /atus1 & results (-- 7,a7 adm9i/rative inve/igations1 7,b7 civil lawsuits br\ght "u section #gdca 7includ+ ! am\nts = :i* su* lawsuits 7 settl$ & ! am\nts ( damages aw>d$71 & 7,c7 crim9al prosecutions4 4 7e7 ,increase 9 am\nt ( damages p] violation 7#a7 ,9 g5]al ,subp>agraph 7,a7 ( section #gdca7;c77#a7 is am5d$ to read z foll[s3 7,a7 ! sum (-- 7i7 #e1jjj = ea* act ( unau?oriz$ inspection ( a return or return in=mation ) respect to :i* su* def5dant is f\nd liable1 & 7ii7 #aj1jjj = ea* act ( unau?oriz$ disclosure ( a return or return in=mation ) respect to :i* su* def5dant is f\nd liable1 or 4 7#b7 ,punitive damages 7,a7 ,9 g5]al ,section #gdca7;c7 is am5d$ by r$esignat+ p>agraphs 7#b7 & 7#c7 z p>agraphs 7#c7 & 7#d71 respectively1 & by ins]t+ aft] p>agraph 7#a7 ! foll[+ new p>agraph3 7#b7 9 ! case ( willful inspection or disclosure or an inspection or disclosure :i* is ! result ( gross neglig5ce1 punitive damages1 plus 4 7,b7 ,con=m+ am5dm5t ,subp>agraph 7,b7 ( section #gdca7;c7 is am5d$ to read z foll[s3 7,b7 ! actual damages su/a9$ by ! pla9tiff z a result ( su* unau?oriz$ inspection or disclosure1 plus 4 7f7 ,effective ,dates 7#a7 ,notice ,! am5dm5t made by subsection 7a7 %all apply to det]m9ations made aft] ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,paym5t au?ority ,! am5dm5t made by subsection 7b77#a7 %all take effect on ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 7#c7 ,burd5 ( pro( ,! am5dm5ts made by subsection 7c7 %all apply to inspections & disclosures occurr+ on & aft] ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 7#d7 ,reports ,subsection 7b77#b7 & ! am5dm5t made by subsection 7d7 %all apply to cal5d> ye>s end+ aft] ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 7#e7 ,increase 9 damages ,! am5dm5t made by subsection 7e7 %all apply to proce$+s comm5c$ aft] ! date ( ! enactm5t ( ?is ,act4 #bjc4 ,,irs employees prohibit$ f us+ p]sonal email acc\nts = (ficial bus9ess ,no (fic] or employee ( ! ,int]nal ,rev5ue ,s]vice may use a p]sonal email acc\nt to conduct any (ficial bus9ess ( ! ,gov]nm5t4 #bjd4 ,compliance by contractors ) confid5tiality safegu>ds 7a7 ,9 ,g5]al ,section #fajc7p71 z am5d$ by ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#aj7 ,disclosure to contractors & o!r ag5ts ,not)/&+ any o!r provision ( ?is section1 no return or return in=mation %all be disclos$ to any contractor or o!r ag5t ( a ,f$]al1 ,/ate1 or local ag5cy unless su* ag5cy1 to ! satisfaction ( ! ,secret>y-- 7,a7 has requirem5ts 9 effect :i* require ea* su* contractor or o!r ag5t :i* w\ld h access to returns or return in=mation to provide safegu>ds 7)9 ! mean+ ( p>agraph 7#d77 to protect ! confid5tiality ( su* returns or return in=mation1 7,b7 agrees to conduct an on-site review e #c ye>s 7or a mid-po9t review 9 ! case ( contracts or agreem5ts ( less ?an #c ye>s 9 duration7 ( ea* contractor or o!r ag5t to det]m9e compliance ) su* requirem5ts1 7,c7 submits ! f9d+s ( ! mo/ rec5t review conduct$ "u subp>agraph 7,b7 to ! ,secret>y z "p ( ! report requir$ by p>agraph 7#d77;,e71 & 7,d7 c]tifies to ! ,secret>y = ! mo/ rec5t annual p]iod t su* contractor or o!r ag5t is 9 compliance ) all su* requirem5ts4 ,! c]tification requir$ by subp>agraph 7,d7 %all include ! "n & address ( ea* contractor & o!r ag5t1 a description ( ! contract or agreem5t ) su* contractor or o!r ag5t1 & ! duration ( su* contract or agreem5t4 ,! requirem5ts ( ?is p>agraph %all n apply to disclosures pursuant to subsection 7n7 = purposes ( ,f$]al tax adm9i/ration4 4 7b7 ,con=m+ ,am5dm5t ,subp>agraph 7,b7 ( section #fajc7p77#h7 is am5d$ by ins]t+ or p>agraph 7#aj7 aft] subp>agraph 7,a74 7c7 ,effective ,date 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all apply to disclosures made aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,c]tifications ,! fir/ c]tification "u section #fajc7p77#aj77;,d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by subsection 7a71 %all be made ) respect to ! portion ( cal5d> ye> #bjae foll[+ ! date ( ! enactm5t ( ?is ,act4 ,,iii ,! "r to appeal 9 an indep5d5t =um & to *all5ge ! ,int]nal ,rev5ue ,s]vice position & be he>d #cja4 ,increase 9 limitations on civil damages = c]ta9 unau?oriz$ collection actions 7a7 ,9 g5]al ,section #gdcc7;b7 is am5d$ by /rik+ #a1jjj1jjj 7#ajj1jjj & ins]t+ #a1ejj1jjj 7#aej1jjj4 7b7 ,punitive damages 9 ! case ( reckless or int5tional action ,subsection 7b7 ( section #gdcc is am5d$-- 7#a7 by r$esignat+ p>agraphs 7#a7 & 7#b7 z subp>agraphs 7,a7 & 7,b71 respectively1 & by mov+ su* subp>agraphs #b ems to ! "r1 7#b7 by /rik+ ,9 any action & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,9 any action 1 & 7#c7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,punitive damages = willful & reckless actions ,9 any action br\ght "u subsection 7a7 or petition fil$ "u subsection 7e7 9 :i* ! def5dant is f\nd to be liable & to h act$ recklessly or int5tionally1 ! c\rt may aw>d ! pla9tiff punitive damages4 4 7c7 ,p]iod = br++ action ,p>agraph 7#c7 ( section #gdcc7;d7 is am5d$ by /rik+ ! date ! "r ( action accrues & ins]t+ ! lat] ( ! date ( on :i* adm9i/rative rem$ies available )9 ! ,int]nal ,rev5ue ,s]vice h be5 exhau/$ or ! date on :i* ! taxpay] reasonably c\ld h discov]$ t ! actions ( ! (fic] or employee 7 done 9 disreg>d ( a provision ( ?is title or any regulation promulgat$ "u ?is title4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply 9 ! case ( proce$+s comm5c$ aft] ! date ( ! enactm5t ( ?is ,act4 #cjb4 ,ext5sion ( "t limit = conte/+ ,,irs levy 7a7 ,ext5sion ( ,"t = ,return ( ,prop]ty ,subject to ,levy ,subsection 7b7 ( section #fcdc is am5d$ by /rik+ #i mon?s & ins]t+ #b ye>s4 7b7 ,p]iod ( ,limitation on ,suits ,subsection 7c7 ( section #fecb is am5d$-- 7#a7 by /rik+ #i mon?s 9 p>agraph 7#a7 & ins]t+ #b ye>s1 & 7#b7 by /rik+ #i-mon? 9 p>agraph 7#b7 & ins]t+ #b-ye>4 7c7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to-- 7#a7 levies made aft] ! date ( ! enactm5t ( ?is ,act1 & 7#b7 levies made on or be=e su* date if ! #i-mon? p]iod has n expir$ "u section #fcdc7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7)\t reg>d to ?is section7 z ( su* date4 #cjc4 ,expansion ( decl>atory judgm5t rem$y to tax-exempt organizations 7a7 ,9 g5]al ,p>agraph 7#a7 ( section #gdbh7;a7 is am5d$-- 7#a7 9 subp>agraph 7,b7 by ins]t+ aft] #eji7;a77 ! foll[+3 or z a private op]at+ f\ndation 7z def9$ 9 section #didb7;j77#c772 & 7#b7 by am5d+ subp>agraph 7,c7 to read z foll[s3 7,c7 ) respect to ! initial qualification or cont9u+ qualification ( an organization z an organization describ$ 9 section #eja7;c7 7o!r ?an p>agraph 7#c77 or #eja7;d7 :i* is exempt f tax "u section #eja7;a71 or 4 7b7 ,c\rt jurisdiction ,subsection 7a7 ( section #gdbh is am5d$ 9 ! mat]ial foll[+ p>agraph 7#b7 by /rik+ ,unit$ ,/ates ,tax ,c\rt1 ! ,unit$ ,/ates ,claims ,c\rt1 or ! di/rict c\rt ( ! ,unit$ ,/ates = ! ,di/rict ( ,columbia & ins]t+ ! foll[+3 ,unit$ ,/ates ,tax ,c\rt 79 ! case ( any su* det]m9ation or failure7 or ! ,c\rt ( ,f$]al ,claims or ! di/rict c\rt ( ! ,unit$ ,/ates = ! ,di/rict ( ,columbia 79 ! case ( a det]m9ation or failure ) respect to an issue ref]r$ to 9 subp>agraph 7,a71 7,b71 or 7,d7 ( p>agraph 7#a7714 7c7 ,te*nical am5dm5t ,section #gdbh1 z am5d$ by subsection 7b71 is am5d$ by /rik+ ,claims ,c\rt ea* place x appe>s 9 subsection 7a71 7b77#b71 & 7c77#a77;,c77iii7 & ins]t+ ,c\rt ( ,f$]al ,claims4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to plead+s fil$ aft] ! date ( ! enactm5t ( ?is ,act4 ,,iv ,! "r to a fair & j tax sy/em #dja4 ,waiv] ( us] fee = in/allm5t agreem5ts us+ automat$ )drawals 7a7 ,9 ,g5]al ,section #faei is am5d$ by r$esignat+ subsections 7e7 & 7f7 z subsections 7f7 & 7g71 respectively1 & by ins]t+ aft] subsection 7d7 ! foll[+ new subsection3 7e7 ,waiv] ( us] fees = in/allm5t agreem5ts us+ automat$ )drawals ,9 ! case ( a taxpay] :o ent]s into an in/allm5t agreem5t 9 :i* automat$ in/allm5t paym5ts are agre$ to1 ! ,secret>y %all waive ! fee 7if any7 = ent]+ into ! in/allm5t agreem5t4 4 7b7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to agreem5ts ent]$ into on or aft] ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 #djb4 ,individuals held h>mless on improp] levy on individual retirem5t plan 7a7 ,9 ,g5]al ,section #fcdc is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,individuals ,held ,h>mless on ,wrongful ,levy1 etc4 on ,individual ,retirem5t ,plan 7#a7 ,9 g5]al ,if ! ,secret>y det]m9es t an individual retirem5t plan has be5 levi$ ^u 9 a case to :i* subsection 7b7 or 7d77#b77;,a7 applies & prop]ty or an am\nt ( money is return$ to ! individual :o is ! b5efici>y ( su* plan-- 7,a7 ! individual may contribute su* prop]ty or an am\nt equal to ! sum (-- 7i7 ! am\nt ( money return$ by ! ,secret>y on acc\nt ( su* levy1 & 7ii7 int]e/ paid "u subsection 7c7 on su* am\nt ( money1 into an individual retirem5t plan 7o!r ?an an end[m5t contract7 to :i* a rollov] contribution ( a di/ribution f ! plan levi$ ^u is p]mitt$ if su* contribution is made n lat] ?an ! due date 7n includ+ ext5sions7 = fil+ ! return ( tax = ! taxable ye> 9 :i* su* prop]ty or am\nt ( money is return$1 & 7,b7 ! ,secret>y %all1 at ! "t su* prop]ty or am\nt ( money is return$1 notify su* individual t a contribution describ$ 9 subp>agraph 7,a7 may be made4 7#b7 ,treatm5t z rollov] ,! di/ribution on acc\nt ( ! levy & any contribution "u p>agraph 7#a7 ) respect to su* di/ribution %all be treat$ = purposes ( ?is title z if su* di/ribution & contribution 7 "p ( a rollov] contribution describ$ 9 section #djh7;d77#c77;,a77i72 except t-- 7,a7 ! contribution %all be treat$ z hav+ be5 made to ! individual retirem5t plan = ! taxable ye> 9 :i* ! di/ribution on acc\nt ( ! levy occurr$1 & ! int]e/ paid "u subsection 7c7 %all be treat$ z e>n+s )9 su* plan aft] ! contribution & z n includible 9 gross income1 & 7,b7 su* contribution %all n be tak5 into acc\nt "u section #djh7;d77#c77;,b74 7#c7 ,refund1 etc41 ( income tax on levy ,except 9 ! case ( a rollov] contribution "u ?is subsection f an individual retirem5t plan t is n a ,ro? ,,ira to a ,ro? ,,ira1 if any am\nt is includible 9 gross income = a taxable ye> by reason ( a levy ref]r$ to 9 p>agraph 7#a7 & any portion ( su* am\nt is treat$ z a rollov] contribution "u p>agraph 7#b71 any tax impos$ by *apt] #a on su* portion %all n be assess$1 & if assess$ %all be abat$1 & if collect$ %all be cr$it$ or refund$ z an ov]paym5t made on ! due date = fil+ ! return ( tax = su* taxable ye>4 7#d7 ,int]e/ ,not)/&+ subsection 7d71 int]e/ %all be all[$ "u subsection 7c7 9 a case 9 :i* ! ,secret>y makes a det]m9ation describ$ 9 subsection 7d77#b77;,a7 ) respect to a levy ^u an individual retirem5t plan4 7#e7 ,treatm5t ( inh]it$ acc\nts ,= purposes ( p>agraph 7#a77;,a71 section #djh7;d77#c77;,c7 %all be disreg>d$ 9 det]m9+ :e!r an individual retirem5t plan is a plan to :i* a rollov] contribution ( a di/ribution f ! plan levi$ ^u is p]mitt$4 4 7b7 ,effective ,date ,! am5dm5t made by ?is section %all apply to am\nts paid "u subsections 7b71 7c71 & 7d77#b77;,a7 ( section #fcdc ( ! ,int]nal ,rev5ue ,code ( #aihf aft] ,decemb] #ca1 #bjae4 #djc4 ,(fice ( ,*ief ,c\nsel review ( (f]s-9-compromise 7a7 ,9 ,g5]al ,section #gabb7;b7 is am5d$ by /rik+ ,:5ev] a compromise & all t foll[s ?r\gh 8 delegate & ins]t+ ,if ! ,secret>y det]m9es t an op9ion ( ! ,g5]al ,c\nsel = ! ,dep>tm5t ( ! ,treasury1 or ! ,c\nsel's delegate1 is requir$ ) respect to a compromise1 !re %all be plac$ on file 9 ! (fice ( ! ,secret>y su* op9ion4 7b7 ,con=m+ ,am5dm5ts ,section #gabb7;b7 is am5d$ by /rik+ ! second & ?ird s5t5ces4 7c7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to (f]s-9-compromise submitt$ or p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 #djd4 ,au?ority ( ! ,national ,taxpay] ,advocate to comm5t on ,treasury regulations 7a7 ,9 g5]al ,section #ghje is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,review ( impact ( regulations on taxpay] rights 7#a7 ,submissions to ,national ,taxpay] ,advocate ,prior to publication ( any propos$ or tempor>y regulation by ! ,secret>y1 ! ,secret>y %all submit su* regulation to ! ,national ,taxpay] ,advocate = comm5t on ! impact ( su* regulation on taxpay] rights or taxpay] burd54 ,n lat] ?an ! date #d weeks aft] ! date ( su* submission1 ! ,national ,taxpay] ,advocate %all submit comm5ts1 if any1 on su* regulation to ! ,secret>y4 7#b7 ,consid]ation ( comm5ts ,9 prescrib+ any f9al regulation :i* sup]s$es a propos$ or tempor>y regulation ) respect to :i* ! ,national ,taxpay] ,advocate has submitt$ comm5ts-- 7,a7 ! ,secret>y %all consid] ! comm5ts ( ! ,national ,taxpay] ,advocate on su* propos$ or tempor>y regulation1 & 7,b7 ! ,secret>y %all discuss its response to su* comm5ts 9 ! preamble ( su* f9al regulation4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply ) respect to regulations issu$ aft] ! date ( ! enactm5t ( ?is ,act4 #dje4 ,individual e/imat$ tax 7a7 ,increase 9 ,exception = ,individuals ,ow+ ,small ,am\nt ( ,tax ,section #ffed7;e77#a7 is am5d$ by /rik+ #a1jjj & ins]t+ #b1jjj4 7b7 ,computation ( ,addition to ,tax ,section #ffed is am5d$ by /rik+ subsections 7a7 & 7b7 & ins]t+ ! foll[+3 7a7 ,addition to ! ,tax 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is section1 9 ! case ( any und]paym5t ( e/imat$ tax by an individual = a taxable ye>1 !re %all be add$ to ! tax "u *apt] #a1 ! tax "u *apt] #b1 & ! tax "u *apt] #b;,a = su* taxable ye> ! sum ( ! am\nts det]m9$ "u p>agraph 7#b7 = ea* day = :i* !re is an und]paym5t4 7#b7 ,am\nt ( addition to tax ,! am\nt det]m9$ "u ?is p>agraph = any day %all be ! product (-- 7,a7 ! und]paym5t rate e/abli%$ "u subsection 7b77#b7 = su* day1 multipli$ by 7,b7 ! am\nt ( ! und]paym5t = su* day4 7b7 ,am\nt ( und]paym5t2 und]paym5t rate ,= purposes ( subsection 7a7-- 7#a7 ,am\nt ,! am\nt ( und]paym5t on any day %all be ! excess 7if any7 (-- 7,a7 ! sum ( ! requir$ in/allm5ts = ! taxable ye> ! due dates = :i* are on or be=e su* day1 ov] 7,b7 ! sum ( ! am\nts ( e/imat$ tax paym5ts made = su* taxable ye> on or be=e su* day4 7#b7 ,det]m9ation ( und]paym5t rate 7,a7 ,9 g5]al ,! und]paym5t rate ) respect to any day 9 an in/allm5t und]paym5t p]iod %all be ! und]paym5t rate e/abli%$ "u section #ffba = ! fir/ day ( ! cal5d> qu>t] 9 :i* su* in/allm5t und]paym5t p]iod beg9s4 7,b7 ,in/allm5t und]paym5t p]iod ,= purposes ( subp>agraph 7,a71 ! t]m in/allm5t und]paym5t p]iod means ! p]iod beg9n+ on ! day aft] ! due date = a requir$ in/allm5t & end+ on ! due date = ! subsequ5t requir$ in/allm5t 7or 9 ! case ( ! #d? requir$ in/allm5t1 ! #ae? day ( ! #d? mon? foll[+ ! close ( a taxable ye>74 7,c7 ,daily rate ,! rate det]m9$ "u subp>agraph 7,a7 %all be appli$ on a daily basis & %all be bas$ on ! assumption ( #cfe days 9 a cal5d> ye>4 7#c7 ,t]m9ation ( e/imat$ tax und]paym5t ,no day aft] ! end ( ! in/allm5t und]paym5t p]iod = ! #d? requir$ in/allm5t specifi$ 9 p>agraph 7#b77;,b7 = a taxable ye> %all be treat$ z a day ( und]paym5t ) respect to su* taxable ye>4 4 7c7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 #djf4 ,corporate e/imat$ tax 7a7 ,increase 9 ,small ,tax ,am\nt ,exception ,section #ffee7;f7 is am5d$ by /rik+ #ejj & ins]t+ #a1jjj4 7b7 ,effective ,date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 #djg4 ,increase 9 l>ge corporation ?re%old = e/imat$ tax paym5ts 7a7 ,9 ,g5]al ,section #ffee7;g77#b7 is am5d$-- 7#a7 by /rik+ #a1jjj1jjj 9 subp>agraph 7,a7 & ins]t+ ! applicable am\nt1 7#b7 by /rik+ ! #a1jjj1jjj am\nt specifi$ 9 subp>agraph 7,a7 9 subp>agraph 7,b77ii7 & ins]t+ ! applicable am\nt1 7#c7 by r$esignat+ subp>agraph 7,b7 z subp>agraph 7,c71 & 7#d7 by ins]t+ aft] subp>agraph 7,a7 ! foll[+ new subp>agraph3 7,b7 ,applicable am\nt ,= purposes ( ?is p>agraph1 ! applicable am\nt is #a1jjj1jjj increas$ 7b n above #a1ejj1jjj7 by #ej1jjj = ea* taxable ye> beg9n+ aft] #bjae4 4 7b7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 #djh4 ,expansion ( int]e/ nett+ 7a7 ,9 ,g5]al ,subsection 7d7 ( section #ffba is am5d$ by add+ at ! end ! foll[+ new s5t5ce3 ,solely = purposes ( ! prec$+ s5t5ce1 section #ffaa7;e7 %all n apply44 7b7 ,effective ,date ,! am5dm5t made by ?is section %all apply to int]e/ accru$ aft] ,decemb] #ca1 #bjae4 #dji4 ,cl>ification ( application ( ,f$]al tax deposit p5alty ,no?+ 9 section #ffef ( ! ,int]nal ,rev5ue ,code ( #aihf %all be con/ru$ to p]mit ! p]c5tage specifi$ 9 subsection 7b77#a77;,a77iii7 !re( to apply o!r ?an 9 a case :]e ! failure is = m ?an #ae days4 ,v ,! "r to be in=m$ #eja4 ,collection activities ) respect to jo9t return disclosable to ei!r sp\se bas$ on oral reque/ 7a7 ,9 ,g5]al ,p>agraph 7#h7 ( section #fajc7;e7 is am5d$ by /rik+ 9 writ+ ! fir/ place x appe>s4 7b7 ,effective ,date ,! am5dm5t made by ?is section %all apply to reque/s made aft] ! date ( ! enactm5t ( ?is ,act4 #ejb4 ,disclosure ( taxpay] id5tity = tax refund purposes ,section #fajc7m77#a7 is am5d$ by /rik+ taxpay] id5tity in=mation to ! press & o!r m$ia & by ins]t+ a p]son's "n & ! city & ,/ate ( ! p]son's mail+ address to ! press1 o!r m$ia1 & ?r\gh any o!r means ( mass communication14 #ejc4 ,release ( in=mation reg>d+ ! /atus ( c]ta9 inve/igations 7a7 ,9 g5]al ,subsection 7e7 ( section #fajc is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#aa7 ,disclosure to c]ta9 relevant p]sons ( in=mation reg>d+ /atus ( c]ta9 inve/igations 7,a7 ,in=mation ^u reque/ ,) respect to any inve/igation conduct$ by ! (fic]s & employees ( ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration :i* relates to possible violations ( ! int]nal rev5ue laws or relat$ /atutes1 ! ,secret>y & ! ,attorney ,g5]al may1 ^u writt5 reque/ by any relevant p]son1 disclose to su* p]son 7or su* p]son's designee7-- 7i7 :e!r !re is or has be5 su* an inve/igation ) respect to :i* su* p]son is a relevant p]son1 & 7ii7 if !re is or has be5 su* an inve/igation-- 7,i7 :e!r su* inve/igation is on-go+ or has be5 complet$1 & 7,,ii7 if su* inve/igation has be5 complet$1 ! conclusions ( su* inve/igation1 includ+ :e!r !re 0 a ref]ral to adm9i/rative au?orities or = crim9al prosecution1 & ! contact in=mation ( ! p]son h&l+ ! ref]r$ matt]4 7,b7 ,notification ^u conclusion ,n lat] ?an #cj days aft] ! completion ( any inve/igation-- 7i7 :i* is conduct$ by ! (fic]s & employees ( ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 & 7ii7 ! results ( :i* indicate t-- 7,i7 !re is sub/antial evid5ce t !re has be5 a violation ( ! int]nal rev5ue laws or relat$ /atutes1 & 7,,ii7 su* violation involves "o or m relevant p]sons1 ! ,secret>y %all disclose to all su* relevant p]sons 7or designees7 ! conclusions ( ! inve/igation1 includ+ :e!r !re 0 a ref]ral to adm9i/rative au?orities or = crim9al prosecution1 & ! contact in=mation ( ! p]son h&l+ ! ref]r$ matt]4 7,c7 ,relevant p]son ,= purposes ( ?is p>agraph1 ! t]m relevant p]son means1 ) respect to any inve/igation-- 7i7 any compla9ant :o provid$ in=mation to ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration relat$ to ! inve/igation1 & 7ii7 any taxpay] :o is directly connect$ ) ! matt] be+ inve/igat$4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #ejd4 ,m&atory electronic fil+ = annual returns ( exempt organizations 7a7 ,9 g5]al ,section #fjcc is am5d$ by r$esignat+ subsection 7n7 z subsection 7o7 & by ins]t+ aft] subsection 7m7 ! foll[+ new subsection3 7n7 ,m&atory electronic fil+ ,any organization requir$ to file a return "u ?is section %all file su* return 9 electronic =m4 4 7b7 ,inspection ( electronically fil$ annual returns ,subsection 7b7 ( section #fajd is am5d$ by add+ at ! end ! foll[+3 ,any annual return requir$ to be fil$ electronically "u section #fjcc7n7 %all be made available by ! ,secret>y to ! public 9 ma*9e readable =mat z soon z practicable44 7c7 ,effective date 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,transitional relief 7,a7 ,small organizations 7i7 ,9 g5]al ,9 ! case ( any small organizations1 or any o!r organizations = :i* ! ,secret>y det]m9es ! application ( ! am5dm5ts made by subsection 7a7 w\ld cause undue burd5 )\t a delay1 ! ,secret>y may delay ! application ( su* am5dm5ts1 b n lat] ?an taxable ye>s beg9n+ #b ye>s aft] ! date ( ! enactm5t ( ?is ,act4 7ii7 ,small organization ,= purposes ( clause 7i71 ! t]m small organization means any organization-- 7,i7 ! gross receipts ( :i* = ! taxable ye> are less ?an #bjj1jjj1 & 7,,ii7 ! aggregate gross assets ( :i* at ! end ( ! taxable ye> are less ?an #ejj1jjj4 7,b7 ,organizations fil+ =m #iij-,t ,9 ! case ( any organization describ$ 9 section #eaa7;a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf :i* is subject to ! tax impos$ by section #eaa7;a77#a7 ( su* ,code on its unrelat$ bus9ess taxable income1 or any organization requir$ to file a return "u section #fjcc ( su* ,code & include in=mation "u subsection 7e7 !re(1 ! ,secret>y may delay ! application ( ! am5dm5ts made by ?is section1 b n lat] ?an taxable ye>s beg9n+ #b ye>s aft] ! date ( ! enactm5t ( ?is ,act4 ,,vi ,! "r to qualify s]vice #fja4 ,free electronic fil+ 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all1 9 coop]ation ) ! private sector te*nology indu/ry1 ma9ta9 a program t provides free individual income tax prep>ation & electronic fil+ s]vices to l[-income taxpay]s & eld]ly taxpay]s4 7b7 ,requirem5ts ( program ,! ,secret>y %all by regulation or o!r guidance prescribe ) respect to ! program-- 7#a7 ! qualifications1 selection process1 & contract t]m = bus9esses p>ticipat+ 9 ! program1 7#b7 a process = p]iodic review ( bus9esses p>ticipat+ 9 ! program1 7#c7 proc$ures = t]m9at+ bus9ess p>ticipation 9 ! program = failure to comply ) any program requirem5ts1 & 7#d7 su* o!r proc$ures z ! ,secret>y det]m9es are necess>y or appropriate to c>ry out ! purposes ( ! program4 7c7 ,free ,file program ,! ,int]nal ,rev5ue ,s]vice ,free ,file program1 z set =? 9 ! notice publi%$ 9 ! ,f$]al ,regi/] on ,novemb] #d1 #bjjb 7#fg ,f$4 ,reg4 #fgbdg71 %all be treat$ z meet+ ! requirem5ts ( subsection 7a74 #fjb4 ,access to appeals ,subsection 7b7 ( section #cdfe ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih is am5d$ by /rik+ an appeals (fic] is regul>ly available )9 ea* ,/ate & ins]t+ !re is at lea/ "o appeals (fic] & "o settlem5t (fic] locat$ & p]man5tly available 9 ea* ,/ate1 ! ,di/rict ( ,columbia1 & ,pu]to ,rico4