,,ii  #aad? ,,congress  #a/ ,session    
,s4 #bccc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #cj1 #bjae,mr4
 ,c>d9 introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide taxpay]
 protection & assi/ance1 & = o!r        
purposes4  #a4 ,%ort title2 etc  7a7    
,%ort title ,?is ,act may be cit$ z !   
,taxpay] ,rights ,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 (  
#aihf1 z am5d$4  7c7 ,table ( cont5ts ,!
 table ( cont5ts ( ?is ,act is z foll[s3
 ,sec4 #a4 ,%ort title2 etc4 ,,title    
,i--,taxpay] ,rights ,sec4 #aja4        
,/atem5t ( taxpay] rights4 ,,title      
,,ii--,prep>ation ( ,tax ,returns ,sec4 
#bja4 ,programs = ! b5efit ( l[-income  

taxpay]s4 ,sec4 #bjb4 ,regulation ( tax 
return prep>]s4 ,sec4 #bjc4 ,prep>]     
p5alties ) respect to prep>ation (      
returns & o!r submissions4 ,sec4 #bjd4  
,cl>ification ( enroll$ ag5t cr$5tials4 
,sec4 #bje4 ,limit r$isclosures & uses (
 cons5t-bas$ disclosures ( tax return   
in=mation4 ,,title ,,iii--,improv+ ,,irs
 ,proc$ures ,sec4 #cja4 ,modifications  
to li5 notice fil+ proc$ures4 ,sec4     
#cjb4 ,modification ( requirem5ts relat+
 to tax li5 in=mation conta9$ 9 consum] 
cr$it reports4 ,sec4 #cjc4 ,de novo tax 
c\rt review ( innoc5t sp\se relief      
det]m9ations4 ,sec4 #cjd4 ,release (    
,f$]al tax levies :i* cause bus9ess     
h>d%ip4 ,sec4 #cje4 ,removal ( nonpaym5t
 p]iod f li/ ( trigg]+ ev5ts = returns  
relat+ to cancellation ( indebt$ness4   
,sec4 #cjf4 ,special rules = levies t   
atta* to a fix$ & det]m9able "r4 ,sec4  
#cjg4 ,rules relat$ to levies on        
qualifi$ retirem5t plans4 ,sec4 #cjh4   
,taxpay] rights tra9+4 ,sec4 #cji4      
,notice & opportunity = he>+ by ! ,(fice

 ( ,appeals4 ,,title ,,iv--,national    
,taxpay] ,advocate ,sec4 #dja4          
,modifications relat+ to taxpay]        
assi/ance ord]s4 ,sec4 #djb4 ,taxpay]   
advocate directives4 ,sec4 #djc4 ,(fice 
( ! ,taxpay] ,advocate ,access to       
,adm9i/rative ,files4 ,sec4 #djd4 ,(fice
 ( ! ,taxpay] ,advocate op]ations dur+ a
 lapse 9 appropriations4  ,i ,taxpay]   
,rights  #aja4 ,/atem5t ( taxpay] rights
  7a7 ,9 g5]al ,*apt] #gg is am5d$ by   
add+ at ! end ! foll[+ new section3     
#gebi4 ,/atem5t ( taxpay] rights  7a7 ,9
 g5]al ,! ,secret>y %all-- 7#a7 9       
consultation ) ! ,national ,taxpay]     
,advocate1 publi% a summ>y /atem5t (    
prim>y taxpay] rights 7z describ$ 9     
subsection 7b771 &  7#b7 9 coord9ation )
 ! ,commission] ( ! ,int]nal ,rev5ue    
,s]vice1 ensure t ! employees ( !       
,int]nal ,rev5ue ,s]vice are famili> ) &
 act 9 accordance ) su* rights4  7b7    
,/atem5t ( rights ,! /atem5t ( rights is
 z foll[s3 7#a7 ,"r to be in=m$4  7#b7  
,"r to quality s]vice4  7#c7 ,"r to pay 

no m ?an ! correct am\nt ( tax4  7#d7   
,"r to *all5ge ! position ( ! ,int]nal  
,rev5ue ,s]vice & be he>d4  7#e7 ,"r (  
appeal f a decision ( ! ,int]nal ,rev5ue
 ,s]vice 9 an indep5d5t =um4  7#f7 ,"r  
to f9ality4  7#g7 ,"r to privacy4  7#h7 
,"r to confid5tiality4  7#i7 ,"r to     
reta9 repres5tation4  7#aj7 ,"r to a    
fair & j tax sy/em1 includ+ access to ! 
,taxpay] ,advocate ,s]vice4  4  7b7     
,cl]ical am5dm5t ,! table ( sections =  
*apt] #gg is am5d$ by add+ at ! end !   
foll[+ new item3  ,sec4 #gebi4 ,/atem5t 
( taxpay] rights4  4  7c7 ,effective    
date ,! am5dm5ts made by ?is section    
%all take effect #ahj days aft] ! date (
 ! enactm5t ( ?is ,act4  ,,ii           
,prep>ation ( ,tax ,returns  #bja4      
,programs = ! b5efit ( l[-income        
taxpay]s  7a7 ,grants ,to facilitate    
nationwide availability ( volunte]      
income tax assi/ance = l[-,income &     
und]s]v$ populations  7#a7 ,9 g5]al ,!  
,secret>y1 ?r\gh ! ,int]nal ,rev5ue     
,s]vice1 %all e/abli% a ,community      

,volunte] ,income ,tax ,assi/ance ,mat*+
 ,grant ,program 7h]e9aft] 9 ?is        
subsection ref]r$ to z ! ,,vita grant   
program74 ,except z o!rwise provid$ 9   
?is subsection1 ! ,,vita grant program  
%all be adm9i/]$ 9 a mann] :i* is       
sub/antially simil> to ! ,community     
,volunte] ,income ,tax ,assi/ance mat*+ 
grants demon/ration program e/abli%$ "u 
title ,i ( division ,d ( ! ,consolidat$ 
,appropriations ,act1 #bjjh4  7#b7      
,mat*+ grants  7,a7 ,9 g5]al ,!         
,secret>y %all make available grants "u 
! ,,vita grant program to provide mat*+ 
funds = ! developm5t1 expansion1 or     
cont9uation ( qualifi$ return prep>ation
 programs assi/+ l[-income taxpay]s &   
memb]s ( und]s]v$ populations4  7,b7    
,application ,9 ord] to be eligible = a 
grant "u ?is subsection1 a qualifi$     
return prep>ation program %all submit an
 application to ! ,secret>y at su* "t1 9
 su* mann]1 & conta9+ su* in=mation z ! 
,secret>y may reasonably require = ea*  
fiscal ye>4  7,c7 ,priority ,9 aw>d+    

grants "u ?is subsection1 ! ,secret>y   
%all give priority to applications--    
7i7 demon/rat+ assi/ance to l[-income   
taxpay]s1 ) emphasis on outrea* to &    
s]vices = su* taxpay]s1  7ii7 demon/rat+
 taxpay] outrea* & education ar\nd      
available income supports & refundable  
cr$its su* z ! e>n$ income tax cr$it "u 
section #cb ( ! ,int]nal ,rev5ue ,code (
 #aihf1 &  7iii7 demon/rat+ specific    
outrea* & focus on "o or m und]s]v$     
populations4  7,d7 ,use ( funds         
,qualifi$ return prep>ation programs    
receiv+ a grant "u ?is subsection may   
use ! grant =--  7i7 ord9>y & necess>y  
co/s associat$ ) program op]ation 9     
accordance ) ,co/ ,pr9ciples ,circul>s z
 set =? by ! ,(fice ( ,managem5t &      
,budget1 includ+--  7,i7 = wages or     
sal>ies ( p]sons coord9at+ ! activities 
( ! program1  7,,ii7 to develop tra9+   
mat]ials1 conduct tra9+1 & p]=m quality 
reviews ( ! returns1 &  7,,iii7 =       
equipm5t pur*ases & vehicle-relat$      
exp5ses associat$ ) remote or rural tax 

prep>ation s]vices1  7ii7 outrea* &     
educational activities relat+ to        
eligibility & availability ( income     
supports available ?r\gh ! ,int]nal     
,rev5ue ,code ( #aihf1 su* z ! e>n$     
income tax cr$it1 &  7iii7 s]vices      
relat$ to f9ancial education &          
capability1 asset developm5t1 & !       
e/abli%m5t ( sav+s acc\nts 9 connection 
) tax return prep>ation4  7,e7 ,duration
 ( grants  7i7 ,9 g5]al ,except z       
provid$ 9 clause 7ii71 a grant aw>d$ "u 
?is subsection %all be = a p]iod ( #a   
ye> & %all n be r5ew$ o!r ?an ?r\gh an  
application "u subp>agraph 7,b74  7ii7  
,ext5d$ grants ,! ,secret>y may aw>d a  
grant "u ?is subsection = a p]iod ( n m 
?an #c ye>s to any qualifi$ return      
prep>ation program :i*--  7,i7 receiv$ a
 grant "u ?is subsection = ! prec$+ ye>1
 &  7,,ii7 receiv$ a score ( #ij p]c5t  
or bett] on a te*nical evaluation4  7,f7
 ,use ( grants = ov]head exp5ses        
prohibit$ ,no grant made "u ?is         
subsection may be us$ = ov]head exp5ses 

t are n directly relat$ to any qualifi$ 
return prep>ation program4  7#c7        
,promotion & ref]ral  7,a7 ,promotion ,!
 ,secret>y %all promote ! b5efits (1 &  
enc\rage ! use (1 tax prep>ation ?r\gh !
 ,volunte] ,income ,tax ,assi/ance      
program ?r\gh ! use ( mass              
communications1 ref]rals1 & o!r means4  
7,b7 ,int]nal rev5ue s]vice ref]rals ,! 
,secret>y may ref] taxpay]s to qualifi$ 
return prep>ation programs receiv+ fund+
 "u ?is subsection4  7,c7 ,,vita grantee
 ref]ral ,qualifi$ return prep>ation    
programs receiv+ a grant "u ?is         
subsection are enc\rag$ to ref]1 z      
appropriate1 to local or regional ,l[   
,income ,tax ,cl9ics individuals :o are 
eligible to receive s]vices at su*      
cl9ics4  7#d7 ,au?orization (           
,appropriations  7,a7 ,9 g5]al ,= ea* ( 
fiscal ye>s #bjaf1 #bjag1 #bjah1 #bjai1 
& #bjbj1 !re are au?oriz$ to be         
appropriat$ #cj1jjj1jjj to c>ry out !   
purposes ( ?is subsection4  7,b7        
,res]vation ,f ! funds appropriat$ "u   

subp>agraph 7,a7 = any fiscal ye>1 !    
,secret>y %all res]ve n m ?an #c p]c5t =
 adm9i/ration ( ! program4  7,c7        
,availability ,am\nts appropriat$       
pursuant to ! au?ority ( subp>agraph    
7,a7 %all rema9 available )\t fiscal ye>
 limitation until exp5d$4  7b7 ,national
 c5t] ,to promote quality1 excell5ce1 & 
evaluation 9 volunte] income tax        
assi/ance  7#a7 ,national c5t] to       
promote quality1 excell5ce1 & evaluation
 9 volunte] income tax assi/ance  7,a7  
,e/abli%m5t ,!re is h]eby e/abli%$ !    
,national ,c5t] to ,promote ,quality1   
,excell5ce1 & ,evaluation 9 ,volunte]   
,income ,tax ,assi/ance 7h]e9aft] 9 ?is 
subsection ref]r$ to z ! ,c5t]74  7,b7  
,purpose ,! ,c5t] %all--  7i7 promote ! 
adoption ( a univ]sally accessible      
volunte] tra9+ plat=m = ! prep>ation (  
,f$]al income tax returns1  7ii7 provide
 capacity-build+ te*nical assi/ance to  
qualifi$ return prep>ation program      
manag]s1  7iii7 id5tify & dissem9ate be/
 practices relat$ to tax site managem5t 

em]g+ f ,/ates1 community-bas$          
organizations1 nonpr(it provid]s1 &     
local gov]nm5t entities1  7iv7 support  
outrea* & m>ket+ ef=ts to enc\rage ! use
 ( qualifi$ return prep>ation programs  
receiv+ fund+ "u subsection 7a71 &  7v7 
provide evaluation ( programs &         
activities fund$ "u ?is section1        
includ+--  7,i7 id5tification1 bo? 9    
aggregate & disaggregate1 ( gaps 9      
s]vices = l[-income taxpay]s & und]s]v$ 
populations1 &  7,,ii7 indep5d5t        
evaluation ( progress t[>d program      
objectives1 z def9$ by ! ,secret>y4     
7,c7 ,adm9i/ration  7i7 ,9 g5]al ,!     
,secret>y %all-- 7,i7 designate1 ?r\gh a
 competitive process1 "o qualifi$ entity
 to be ! lead national organization1 &  
7,,ii7 provide an annual grant to ! lead
 national organization designat$ "u     
subclause 7,i74  7ii7 ,duties ( lead    
national organization ,! lead national  
organization %all use funds provid$     
?r\gh ! grant 9 clause 7i77,,ii7 to--   
7,i7 c>ry out ! purposes ( ! ,c5t]1 &   

7,,ii7 make subgrants z provid$ 9       
p>agraph 7#b74  7#b7 ,subgrants  7,a7 ,9
 g5]al ,! lead national organization    
%all make available subgrants to        
eligible organizations to facilitate    
specializ$ te*nical assi/ance 9 rea*+ "o
 or m und]s]v$ populations4  7,b7       
,eligible organization ,= purposes ( ?is
 p>agraph1 ! t]m eligible organization  
means any organization :i*--  7i7 is    
describ$ 9 section #eja7;c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf & exempt f tax "u
 section #eja7;a7 ( su* ,code1  7ii7    
has1 to ! satisfaction ( ! lead national
 organization1 demon/rat$ exp]tise &    
evid5c$-bas$ practices 9 specializ$     
outrea* to1 & s]vice (1 "o or m und]s]v$
 populations1 &  7iii7 has1 to !        
satisfaction ( ! lead national          
organization1 demon/rat$ exp]tise 9 !   
provision ( specializ$ te*nical         
assi/ance relat+ to qualifi$ return     
prep>ation programs = "o or m t>get$    
und]s]v$ populations4  7,c7 ,application
 ,9 ord] to be eligible = a subgrant "u 

?is p>agraph1 an eligible organization  
%all submit an application to ! lead    
national organization at su* "t1 9 su*  
mann]1 & conta9+ su* in=mation z ! lead 
national organization may reasonably    
require = ea* fiscal ye>4  7,d7 ,use (  
funds ,an eligible organization :i*     
receives a subgrant "u ?is p>agraph %all
 assi/ ! ,c5t] by--  7i7 provid+        
te*nical assi/ance to qualifi$ return   
prep>ation programs ) t>get$ outrea* &  
assi/ance to "o or m und]s]v$           
populations1 &  7ii7 includ+ /rategies =
 ! provision ( te*nical assi/ance t>get+
 individuals & families ) annual        
h\sehold e>n+s at or bel[ #bej p]c5t ( !
 pov]ty l9e )9 ! und]s]v$ populations   
s]v$ by ! subgrant4  7,e7 ,subgrant     
am\nt  7i7 ,9 g5]al ,ea* ye>1 ! lead    
national organization %all make         
available subgrants :i*1 9 ! aggregate1 
d n exce$ #dj p]c5t ( ! grant receiv$ "u
 p>agraph 7#a74  7ii7 ,und]s]v$         
populations ,( ! am\nt ( subgrants      
provid$ "u clause 7i7--  7,i7 n less ?an

 #be p]c5t %all be d$icat$ to specializ$
 te*nical assi/ance 9 s]v+ taxpay]s )   
disabilities1  7,,ii7 n less ?an #be    
p]c5t %all be d$icat$ to specializ$     
te*nical assi/ance 9 s]v+ limit$ ,engli%
 speak+ taxpay]s1 &  7,,iii7 n less ?an 
#be p]c5t %all be d$icat$ to specializ$ 
te*nical assi/ance 9 s]v+ ,native       
,am]ican taxpay]s4  7,f7 ,duration (    
subgrants ,a subgrant aw>d$ "u ?is      
p>agraph %all be = a p]iod ( #a ye> &   
%all n be r5ew$ o!r ?an ?r\gh an        
application "u subp>agraph 7,c74  7#c7  
,au?orization ( ,appropriations  7,a7 ,9
 g5]al ,= ea* ( fiscal ye>s #bjaf1      
#bjag1 #bjah1 #bjai1 & #bjbj1 !re are   
au?oriz$ to be appropriat$ #e1jjj1jjj to
 c>ry out ! purposes ( ?is subsection4  
7,b7 ,availability ,am\nts appropriat$  
pursuant to ! au?ority ( subp>agraph    
7,a7 %all rema9 available )\t fiscal ye>
 limitation until exp5d$4  7c7          
,def9itions ,z us$ 9 subsections 7a7 &  
7b73 7#a7 ,qualifi$ return prep>ation   
program ,! t]m qualifi$ return          

prep>ation program means any program--  
7,a7 :i* provides assi/ance to          
individuals1 n less ?an #ij p]c5t ( :om 
are l[-income taxpay]s1 9 prep>+ & fil+ 
,f$]al income tax returns1 includ+      
s*$ules report+ sole proprietor%ip or   
f>m income1  7,b7 :i* is adm9i/]$ by a  
qualifi$ entity1  7,c7 9 :i* all ( !    
volunte]s :o assi/ 9 ! prep>ation (     
,f$]al income tax returns meet ! tra9+  
requirem5ts prescrib$ by ! ,secret>y1 & 
7,d7 :i* uses a quality review process  
:i* reviews #ajj p]c5t ( all returns4   
7#b7 ,qualifi$ entity  7,a7 ,9 g5]al ,! 
t]m qualifi$ entity means any entity    
:i*--  7i7 is describ$ 9 subp>agraph    
7,b71  7ii7 is 9 compliance ) ,f$]al tax
 fil+ & paym5t requirem5ts1  7iii7 is n 
deb>r$ or susp5d$ f ,f$]al contracts1   
grants1 or coop]ative agreem5ts1 &  7iv7
 agrees to provide docum5tation to      
sub/antiate any mat*+ funds provid$ "u !
 ,,vita grant program4  7,b7 ,entity    
describ$ ,an entity is describ$ 9 ?is   
subp>agraph if su* entity is--  7i7 an  

in/itution ( high] education :i* is     
describ$ 9 section #ajb 7o!r ?an        
subsection 7a77#a77;,c7 !re(7 ( ! ,high]
 ,education ,act ( #aife 7#bj ,u4,s4,c4 
#ajhh71 z 9 effect on ! date ( !        
enactm5t ( ?is section1 & :i* has n be5 
disqualifi$ f p>ticipat+ 9 a program "u 
title ,,iv ( su* ,act1  7ii7 an         
organization describ$ 9 section #eja7;c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf &   
exempt f tax "u section #eja7;a7 ( su*  
,code1  7iii7 a ,/ate or local gov]nm5t 
ag5cy1 includ+--  7,i7 a c\nty or       
municipal gov]nm5t ag5cy1  7,,ii7 an    
,indian tribe1 z def9$ 9 section #d7ab7 
( ! ,native ,am]ican ,h\s+ ,assi/ance & 
,self-,det]m9ation ,act ( #aiif 7#be    
,u4,s4,c4 #dajc7ab771 includ+ any       
tribally designat$ h\s+ entity 7z def9$ 
9 section #d7ba7 ( su* ,act 7#be        
,u4,s4,c4 #dajc7ba7771 tribal subsidi>y1
 subdivision1 or o!r :olly own$ tribal  
entity1 &  7,,iii7 a ,/ate gov]nm5t     
ag5cy1 b only if no o!r eligible        
organization is available to assi/ !    

t>get$ population or community1  7iv7 a 
local1 ,/ate1 regional1 or national     
coalition 7) "o lead organization :i*   
meets ! eligibility requirem5ts ( clause
 7i71 7ii71 or 7iii7 act+ z ! applicant 
organization71 or  7v7 a ,coop]ative    
,ext5sion ,s]vice (fice1 b only if no   
o!r eligible organization is available  
to assi/ ! t>get$ population or         
community4  7#c7 ,l[-income taxpay]s ,! 
t]m l[-income taxpay] means a taxpay] :o
 has an income :i* does n exce$ #bej    
p]c5t ( ! pov]ty l9e 7z def9$ 9 section 
#baaj7;c77#e7 ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #acig;jj7c77#e7774  7#d7
 ,und]s]v$ population ,! t]m und]s]v$   
population includes populations ( p]sons
 ) disabilities1 p]sons ) limit$ ,engli%
 pr(ici5cy1 ,native ,am]icans1          
individuals liv+ 9 rural areas1 & !     
eld]ly4  7#e7 ,lead national            
organization ,! t]m lead national       
organization means an organization      
describ$ 9 section #eja7;c7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf & exempt f tax "u

 section #eja7;a7 ( su* ,code :i* has   
demon/rat$1 to ! satisfaction ( !       
,secret>y--  7,a7 capacity 9 a m9imum ( 
#ae ,/ates1 t]ritories1 or tribal areas1
  7,b7 exp]tise 9 ! provision ( tax     
prep>ation s]vices to l[-income taxpay]s
 & und]s]v$ populations1  7,c7 an       
ability to tra9 program lead]%ip & /aff1
  7,d7 capacity to dissem9ate in=mation 
?r\gh\t ! ,unit$ ,/ates1 &  7,e7        
capacity to--  7i7 ma9ta9 a ,web site   
?r\gh :i* in=mation is dissem9at$ 9 an  
easily accessible mann]1 &  7ii7 provide
 te*nical assi/ance & tra9+ ?r\gh       
,web-bas$ te*nologies4  7#f7 ,secret>y  
,! t]m ,secret>y means ! ,secret>y ( !  
,treasury or ! ,secret>y's delegate4    
7d7 ,l[-,income taxpay] cl9ics  7#a7    
,increase 9 au?oriz$ grants ,p>agraph   
7#a7 ( section #gebf7;c7 is am5d$ by    
/rik+ #f1jjj1jjj & ins]t+ #bj1jjj1jjj4  
7#b7 ,use ( grants = ov]head exp5ses    
prohibit$  7,a7 ,9 g5]al ,section       
#gebf7;c7 is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#f7 ,use ( grants

 = ov]head exp5ses prohibit$ ,no grant  
made "u ?is section may be us$ = ov]head
 exp5ses t are n directly relat$ to !   
cl9ic4  4  7,b7 ,con=m+ am5dm5ts        
,section #gebf7;c77#e7 is am5d$-- 7i7 by
 ins]t+ qualifi$ be=e l[-income1 &  7ii7
 by /rik+ ! la/ s5t5ce4  7#c7 ,promotion
 ( cl9ics ,section #gebf is am5d$ by    
add+ at ! end ! foll[+ new subsection3  
7d7 ,promotion ( cl9ics ,! ,secret>y is 
au?oriz$ to promote ! b5efits ( &       
enc\rage ! use ( qualifi$ l[-income     
taxpay] cl9ics ?r\gh ! use ( mass       
communications1 ref]rals1 & o!r means4  
4  7#d7 ,,irs ref]rals to cl9ics        
,subsection 7c7 ( section #gebf1 z am5d$
 by p>agraph 7#b77;,a71 is am5d$ by add+
 at ! end ! foll[+ new p>agraph3  7#g7  
,,irs ref]rals ,not)/&+ any o!r         
provision ( law1 ! ,secret>y may ref]   
taxpay]s to specific qualifi$ l[-income 
taxpay] cl9ics receiv+ fund+ "u ?is     
section4  4  7#e7 ,pov]ty l9e ,section  
#gebf7;b77#a77;,b77i7 is am5d$ by /rik+ 
pov]ty level1 z det]m9$ 9 accordance )  

crit]ia e/abli%$ by ! ,director ( !     
,(fice ( ,managem5t & ,budget & ins]t+  
pov]ty l9e 7z def9$ 9 section           
#baaj7;c77#e7 ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #acig;jj7c77#e7774  7#f7
 ,notice ( availability ( cl9ics 9      
notice ( defici5cy ,subsection 7a7 (    
section #fbab is am5d$ by ins]t+ 1 z    
well z notice reg>d+ ! availability (   
l[-income taxpay] cl9ics & in=mation    
ab\t h[ to contact !m be=e ! p]iod at ! 
end4  7#g7 ,notice ( availability (     
cl9ics 9 notice ( he>+ ^u fil+ ( notice 
( li5 ,subsection 7a7 ( section #fcbj is
 am5d$ by add+ at ! end ! foll[+ new    
s5t5ce3 ,su* notice %all include a      
notice to ! taxpay] ( ! availability (  
l[-income taxpay] cl9ics & in=mation    
ab\t h[ to contact !m4 4  7#h7 ,notice (
 availability ( cl9ics 9 notice &       
opportunity ( he>+ be=e levy ,p>agraph  
7#c7 ( section #fccj7;a7 is am5d$ by    
add+ at ! end ! foll[+ flu% s5t5ce3     
,su* notice %all include a notice to !  
taxpay] ( ! availability ( l[-income    

taxpay] cl9ics & in=mation ab\t h[ to   
contact !m4 4  7e7 ,effective ,date ,!  
am5dm5ts made by ?is section %all take  
effect on ! date ( ! enactm5t ( ?is     
,act4  #bjb4 ,regulation ( tax return   
prep>]s  7a7 ,9 g5]al ,subsection 7a7 ( 
section #ccj ( title #ca1 ,unit$ ,/ates 
,code1 is am5d$--  7#a7 by /rik+        
p>agraph 7#a7 & ins]t+ ! foll[+3  7#a7  
regulate--  7,a7 ! practice (           
repres5tatives ( p]sons be=e ! ,dep>tm5t
 ( ! ,treasury2 &  7,b7 ! practice ( tax
 return prep>]s2 &  1 &  7#b7 9 p>agraph
 7#b7-- 7,a7 by ins]t+ or tax return    
prep>] aft] repres5tative ea* place x   
appe>s1 &  7,b7 by ins]t+ or 9 prep>+ _!
 tax returns1 claims = refund1 or       
docum5ts 9 connection ) tax returns or  
claims = refund aft] cases 9 subp>agraph
 7,d74  7b7 ,au?ority ,to sanction      
regulat$ tax return prep>]s ,subsection 
7b7 ( section #ccj ( title #ca1 ,unit$  
,/ates ,code1 is am5d$-- 7#a7 by /rik+  
be=e ! ,dep>tm5t1  7#b7 by ins]t+ or tax
 return prep>] aft] repres5tative ea*   

place x appe>s1 &  7#c7 9 p>agraph 7#d71
 by /rik+ misleads or ?reat5s & all t   
foll[s & ins]t+  misleads or ?reat5s--  
7,a7 any p]son be+ repres5t$ or any     
prospective p]son be+ repres5t$2 or     
7,b7 any p]son or prospective p]son ^:  
tax return1 claim = refund1 or docum5t 9
 connection ) a tax return or claim =   
refund1 is be+ or may be prep>$4  4  7c7
 ,tax return prep>] def9$ ,section #ccj 
( title #ca1 ,unit$ ,/ates ,code1 is    
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7e7 ,tax return prep>] ,=  
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m tax return prep>] has ! mean+    
giv5 su* t]m "u section #ggja7;a77#cf7 (
 ! ,int]nal ,rev5ue ,code ( #aihf4  7#b7
 ,tax return ,! t]m tax return has !    
mean+ giv5 to ! t]m return "u section   
#ffif7;e77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  7#c7 ,claim = refund ,! t]m  
claim = refund has ! mean+ giv5 su* t]m 
"u section #ffif7;e77#b7 ( su* ,code4  4
  #bjc4 ,prep>] p5alties ) respect to   
prep>ation ( returns & o!r submissions  

7a7 ,inclusion ( o!r submissions 9      
p5alty provisions  7#a7 ,und]/atem5t (  
taxpay]'s liability by tax return prep>]
  7,a7 ,9 g5]al ,section #ffid is am5d$ 
by /rik+ return or claim ( refund ea*   
place x appe>s & ins]t+ return1 claim ( 
refund1 or o!r submission to !          
,secret>y4  7,b7 ,con=m+ am5dm5ts       
,section #ffid1 z am5d$ by p>agraph     
7#a71 is am5d$ by /rik+ return or claim 
ea* place x appe>s & ins]t+ return1     
claim1 or o!r submission to ! ,secret>y4
  7#b7 ,increase 9 p5alty 9 case ( gross
 misconduct ,subsection 7b7 ( section   
#ffid is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,increase 9 p5alty 
9 case ( gross misconduct ,9 ! case ( an
 und]/atem5t to :i* ?is section applies 
t is attributable to ! tax return       
prep>]'s mak+ a false or fraudul5t      
return or claim = refund )\t ! taxpay]'s
 k1 subsection 7a7 %all be appli$ by    
sub/itut+ #ajj p]c5t ( ! am\nt ( !      
und]/atem5t = #ej p]c5t ( ! am\nt d]iv$ 
7or to be d]iv$7 by ! tax return prep>] 

) respect to ! return or claim4 ,?is    
p5alty %all be 9 addition to any o!r    
p5alties provid$ by law4  4  7#c7 ,o!r  
assessable p5alties  7,a7 ,9 g5]al      
,section #ffie is am5d$ by /rik+ return 
or claim ( refund ea* place x appe>s &  
ins]t+ return1 claim ( refund1 or o!r   
submission4  7,b7 ,con=m+ am5dm5ts      
,section #ffie1 z am5d$ by p>agraph     
7#a71 is am5d$ by /rik+ return or claim 
ea* place x appe>s & ins]t+ return1     
claim1 or o!r submission4  7b7 ,increase
 9 c]ta9 o!r assessable p5alty am\nts   
7#a7 ,9 g5]al ,subsections 7a71 7b71 &  
7c7 ( section #ffie are ea* am5d$ by    
/rik+ #ej & ins]t+ #a1jjj4  7#b7        
,removal ( annual limitation            
,subsections 7a71 7b71 & 7c7 ( section  
#ffie are ea* am5d$ by /rik+ ! la/      
s5t5ce !re(4  7c7 ,review by ! ,treasury
 ,inspector ,g5]al = ,tax ,adm9i/ration 
,subp>agraph 7,a7 ( section             
#ghjc7;d77#b7 is am5d$ by /rik+ & at !  
end ( clause 7iii71 by /rik+ ! p]iod at 
! end ( clause 7iv7 & ins]t+ 1 &1 & by  

add+ at ! end ! foll[+ new clause3  7v7 
a summ>y ( ! p5alties assess$ & collect$
 dur+ ! report+ p]iod "u sections #ffid 
& #ffie & "u ! regulations promulgat$ "u
 section #ccj ( title #ca1 ,unit$ ,/ates
 ,code1 & a review ( ! proc$ures by :i* 
violations are id5tifi$ & p5alties are  
assess$ "u ^? sections1  4  7d7         
,additional c]tification on docum5ts o!r
 ?an returns  7#a7 ,id5tify+ numb]      
requir$ = all submissions to ! ,,irs by 
tax return prep>]s ,! fir/ s5t5ce (     
p>agraph 7#d7 ( section #faji7;a7 is    
am5d$ by /rik+ return or claim = refund 
& ins]t+ return1 claim = refund1        
/atem5t1 or o!r docum5t4  7#b7          
,effective date ,! am5dm5t made by      
p>agraph 7#a7 %all apply to any return1 
claim = refund1 or submission to !      
,secret>y t is fil$ aft] ! date ( !     
enactm5t ( ?is ,act4  7e7 ,coord9ation )
 section #fjfj7;a7 ,! ,secret>y ( !     
,treasury %all coord9ate ! requirem5ts  
"u ! regulations promulgat$ "u sections 
#ccj & #ccj;,a ( title #ca1 ,unit$      

,/ates ,code1 ) ! return requirem5ts (  
section #fjfj ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  7f7 ,effective date ,!       
regulations requir$ by ?is section %all 
be prescrib$ n lat] ?an "o ye> aft] !   
date ( ! enactm5t ( ?is ,act4  #bjd4    
,cl>ification ( enroll$ ag5t cr$5tials  
,section #ccj ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$-- 7#a7 by r$esignat+   
subsections 7b71 7c71 & 7d7 z           
subsections 7c71 7d71 & 7e71            
respectively1 &  7#b7 by ins]t+ aft]    
subsection 7a7 ! foll[+ new subsection3 
7b7 ,any enroll$ ag5ts prop]ly lic5s$ to
 practice z requir$ "u rules promulgat$ 
"u subsection 7a7 %all be all[$ to use !
 cr$5tials or designation ( enroll$     
ag5t1 ,,ea1 or ,e4,a44  4  #bje4 ,limit 
r$isclosures & uses ( cons5t-bas$       
disclosures ( tax return in=mation  7a7 
,9 g5]al ,subsection 7c7 ( section #fajc
 is am5d$ by /rik+ ,h[ev]1 return &     
ins]t+ ! foll[+3 ,p]sons designat$ by ! 
taxpay] to receive return in=mation %all
 n use ! in=mation = any purpose o!r ?an

 ! express purpose = :i* cons5t 0 grant$
 & %all n disclose return in=mation to  
any o!r p]son )\t ! express p]mission (1
 or reque/ by1 ! taxpay]4 ,return4  7b7 
,effective date ,! am5dm5t made by ?is  
section %all apply to disclosures aft] !
 date ( ! enactm5t ( ?is ,act4  ,,iii   
,improv+ ,,irs ,proc$ures  #cja4        
,modifications to li5 notice fil+       
proc$ures  7a7 ,9 g5]al ,section #fcbc  
is am5d$ by add+ at ! end ! foll[+ new  
subsection3  7k7 ,requir$ proc$ures be=e
 fil+ notice ( li5  7#a7 ,secret>ial    
det]m9ation  7,a7 ,9 g5]al ,! ,secret>y 
may n file a notice ( li5 ) respect to  
any taxpay] unless--  7i7 ! li5 atta*es 
to di/ra9able prop]ty1 &  7ii7 weigh+   
all facts & circum/ances p]ta9+ to !    
collection ( a taxpay]'s del9qu5t tax   
assessm5t1 ! ,secret>y det]m9es t--     
7,i7 ! b5efit to ! ,f$]al ,gov]nm5t ( ! 
fil+ outweighs ! h>m to ! taxpay]1 &    
7,,ii7 ! fil+ w n jeop>dize ! taxpay]'s 
prospective ability--  7aa7 to comply ) 
! int]nal rev5ue laws1 &  7bb7 if !     

taxpay] is an o!rwise viable bus9ess    
taxpay]1 to cont9ue to secure fund+ to  
ma9ta9 bus9ess op]ations4  7,b7 ,factors
 to consid] ,9 mak+ ! det]m9ation "u    
subp>agraph 7,a77ii71 ! ,secret>y %all  
consid]-- 7i7 ! am\nt due1  7ii7 ! li5  
fil+ fee1  7iii7 ! value ( ! taxpay]'s  
equity 9 ! prop]ty or rights to prop]ty1
  7iv7 ! taxpay]'s tax compliance       
hi/ory1  7v7 ext5uat+ circum/ances1 if  
any1 t expla9 ! del9qu5cy1 &  7vi7 !    
effect ( ! fil+ on ! taxpay]'s ability  
to obta9 f9anc+1 g5]ate future income1 &
 pay curr5t & future tax liabilities4   
7#b7 ,taxpay] appeal prior to fil+  7,a7
 ,9 g5]al ,! ,secret>y may n file a     
notice ( li5 ) respect to any taxpay]   
unless-- 7i7 ! ,secret>y notifies !     
taxpay] t ! ,secret>y has det]m9$ to    
file su* a notice ) respect to !        
taxpay]1 &  7ii7 ! taxpay] is af=d$ an  
opportunity to appeal su* det]m9ation to
 ! ,int]nal ,rev5ue ,s]vice ,(fice (    
,appeals4  ,! ,secret>y %all provide !  
notice "u subp>agraph 7,a7 9 writ+ &    

make reasonable ef=ts to provide su*    
notice by telephone or direct p]sonal   
contact4  7,b7 ,jeop>dy notice ( li5 ,! 
,secret>y may file a notice ( li5 )\t   
reg>d to subp>agraph 7,a77ii7 if !      
,secret>y f9ds t ! collection ( ! tax   
w\ld be 9 jeop>dy if ! notice ( li5 is n
 fil$ be=e ! conclusion ( su* an appeal4
  7#c7 ,sup]visory approval requir$ =   
li5s 9 c]ta9 cases  7,a7 ,9 g5]al ,9 any
 case to :i* ?is p>agraph applies1 a    
notice ( li5 may n be fil$ unless !     
imm$iate sup]visor 7or su* high] level  
(ficial z ! ,secret>y may designate7 ( !
 individual mak+ ! initial det]m9ation  
"u p>agraph 7#a7 has individually       
review$ & approv$ su* det]m9ation4  7,b7
 ,cases to :i* p>agraph applies ,?is    
p>agraph %all apply 9 any case 9 :i*--  
7i7 ! collection ( ! liability w\ld     
create an economic h>d%ip )9 ! mean+ (  
section #fcdc7;a77#a77;,d71  7ii7 !     
taxpay] has no equity 9 assets1 or      
7iii7 !re has be5 no p]sonal contact ) !
 taxpay] to discuss collection          

alt]natives1 includ+ an (f] 9 compromise
 & p>tial paym5t in/allm5t agreem5t4  4 
7b7 ,jeop>dy notice ( li5  7#a7 ,9 g5]al
 ,subp>agraph 7,a7 ( section            
#gdbi7;a77#a7 is am5d$ by ins]t+ aft] or
 #fhfb1 ! foll[+3 no notice ( li5 may be
 fil$ pursuant to section               
#fcbc7k77#b77;,b714  7#b7 ,r$et]m9ation 
by ,secret>y ,p>agraph 7#c7 ( section   
#gdbi7;a7 is am5d$ by /rik+ or at ! end 
( subp>agraph 7,a71 by r$esignat+       
subp>agraph 7,b7 z subp>agraph 7,c71 &  
by ins]t+ aft] subp>agraph 7,a7 ! foll[+
 new subp>agraph3  7,b7 :e!r or n ! fil+
 ( ! notice ( li5 pursuant to section   
#fcbc7k77#b77;,b7 is reasonable "u !    
circum/ances1 or  4  7#c7 ,r$et]m9ation 
by ,tax ,c\rt ,p>agraph 7#c7 ( section  
#gdbi7;b7 is am5d$ by /rik+ or at ! end 
( subp>agraph 7,a71 by r$esignat+       
subp>agraph 7,b7 z subp>agraph 7,c71 &  
by ins]t+ aft] subp>agraph 7,a7 ! foll[+
 new subp>agraph3  7,b7 :e!r or n ! fil+
 ( ! notice ( li5 pursuant to section   
#fcbc7k77#b77;,b7 is reasonable "u !    

circum/ances1 or  4  7#d7 ,con=m+       
am5dm5ts  7,a7 ,! head+ = section #gdbi 
is am5d$ by ins]t+ 1 notice ( li5 fil+1 
aft] levy4  7,b7 ,subp>agraphs 7,a7 &   
7,b7 ( section #gdbi7;a77#a7 are ea*    
am5d$ by /rik+ assessm5t or levy ea*    
place x appe>s & ins]t+ assessm5t1      
notice ( li5 fil+1 or levy4  7,c7       
,subp>agraph 7,b7 ( section             
#gdbi7;b77#b7 is am5d$ by /rik+         
assessm5t or levy & ins]t+ assessm5t1   
notice ( li5 fil+1 or levy4  7,d7       
,p>agraph 7#d7 ( section #gdbi7;b7 is   
am5d$--  7i7 by ins]t+ t ! fil+ ( su*   
notice ( li5 is unreasonable1 aft] t !  
mak+ ( su* levy is unreasonable11 &     
7ii7 by ins]t+ to )draw su* notice (    
li51 aft] to release su* levy14  7,e7   
,p>agraph 7#a7 ( section #gdbi7;g7 is   
am5d$-- 7i7 by ins]t+ 1 ! fil+ ( a      
notice ( li5 pursuant to section        
#fcbc7k77#b77;,b71 aft] ! mak+ ( a levy 
describ$ 9 subsection 7a77#a71 &  7ii7  
by ins]t+ notice ( li5 fil+ aft]        
,reasonabl5ess ( 9 ! head+ !re(4  7c7   

,effective date ,! am5dm5t made by ?is  
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  #cjb4             
,modification ( requirem5ts relat+ to   
tax li5 in=mation conta9$ 9 consum]     
cr$it reports  7a7 ,9 g5]al ,p>agraph   
7#c7 ( section #fje7;a7 ( ! ,fair ,cr$it
 ,report+ ,act 7#ae ,u4,s4,c4           
#afha;c7a77#c77 is am5d$ to read z      
foll[s3  7#c7 ,tax li5s ,! foll[+ tax   
li5s3 7,a7 ,any tax li5 releas$ pursuant
 to section #fcbe7;a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf n m ?an #b ye>s   
aft] ! date t ! notice ( su* li5 0 fil$4
  7,b7 ,any tax li5 releas$ pursuant to 
section #fcbe7;a7 ( su* ,code-- 7i7 m   
?an #b ye>s aft] ! date t ! notice ( su*
 li5 0 fil$1 &  7ii7 m ?an #b ye>s be=e 
! report4  7,c7 ,any tax li5 if--  7i7 !
 notice ( su* li5 0 n refil$ dur+ !     
requir$ refil+ p]iod 7z def9$ 9 section 
#fcbc7;g77#c7 ( su* ,code71 &  7ii7 su* 
p]iod ends m ?an #f ye>s be=e ! report4 
7,d7 ,any tax li5 ! notice ( :i* is     
)drawn pursuant to section #fcbc7;j77#a7

 ( su* ,code4  7,e7 ,any tax li5 releas$
 pursuant to section #fcbf7;b7 ( su*    
,code if ! notice ( su* li5 0 errone\sly
 fil$4  4  7b7 ,effective date ,!       
am5dm5t made by ?is section %all take   
effect on ! date ( ! enactm5t ( ?is     
,act4  #cjc4 ,de novo tax c\rt review ( 
innoc5t sp\se relief det]m9ations  7a7  
,9 g5]al ,section #fjae is am5d$--  7#a7
 9 subsection 7e71 by add+ at ! end !   
foll[+ new p>agraph3  7#f7 ,/&>d & scope
 ( review ,any review ( a det]m9ation   
made "u ?is section %all be review$ de  
novo by ! ,tax ,c\rt & %all be bas$ ^u--
  7,a7 ! adm9i/rative record e/abli%$ at
 ! "t ( ! det]m9ation1 &  7,b7 any      
additional newly discov]$ or previ\sly  
unavailable evid5ce4  1 &  7#b7 by am5d+
 subsection 7f7 to read z foll[s3  7f7  
,equitable relief  7#a7 ,9 g5]al ,"u    
proc$ures prescrib$ by ! ,secret>y1 if--
  7,a7 tak+ into acc\nt all ! facts &   
circum/ances1 x is inequitable to hold !
 individual liable = any unpaid tax or  
any defici5cy 7or any portion ( ei!r71 &

  7,b7 relief is n available to su*     
individual "u subsection 7b7 or 7c71  ! 
,secret>y may relieve su* individual (  
su* liability4  7#b7 ,limitation ,a     
reque/ = equitable relief "u ?is        
subsection may be made ) respect to any 
portion ( any liability t--  7,a7 has n 
be5 paid1 provid$ t su* reque/ is made  
be=e ! expiration ( ! applicable p]iod (
 limitation "u section #fejb1 or  7,b7  
has be5 paid1 provid$ t su* reque/ is   
made dur+ ! p]iod 9 :i* ! individual    
c\ld submit a timely claim = refund or  
cr$it ( su* paym5t4  4  7b7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to petitions or reque/s fil$ 
or p5d+ on & aft] ! date ( ! enactm5t ( 
?is ,act4  #cjd4 ,release ( ,f$]al tax  
levies :i* cause bus9ess h>d%ip  7a7 ,9 
g5]al ,subp>agraph 7,d7 ( section       
#fcdc7;a77#a7 is am5d$ by ins]t+ or any 
trade or bus9ess ( ! taxpay] be=e 1 or4 
7b7 ,crit]ia = det]m9+ bus9ess h>d%ip   
,subsection 7a7 ( section #fcdc is am5d$
 by add+ at ! end ! foll[+ new p>agraph3

  7#d7 ,crit]ia = det]m9+ bus9ess h>d%ip
 ,= purposes ( mak+ a det]m9ation "u    
p>agraph 7#a77;,d71 ) respect to a trade
 or bus9ess ( ! taxpay]1 ! ,secret>y    
%all take into consid]ation--  7,a7 !   
economic viability ( su* trade or       
bus9ess1  7,b7 ! nature & ext5t ( !     
h>d%ip1 includ+ ! ext5t to :i* ! taxpay]
 ex]cis$ ord9>y bus9ess c>e & prud5ce1 &
  7,c7 any h>d%ips :i* w\ld be caus$ to 
o!r individuals or bus9esses if su*     
trade or bus9ess 7 liquidat$4  4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  #cje4 ,removal (  
nonpaym5t p]iod f li/ ( trigg]+ ev5ts = 
returns relat+ to cancellation (        
indebt$ness  7a7 ,9 g5]al ,subsection   
7c7 ( section #fjej,p is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,det]m9+ date ( dis*>ge ,:e!r an entity 
has dis*>g$ ! indebt$ness ( any p]son   
%all n be det]m9$ bas$ solely on !      
passage ( a specifi$ p]iod ( "t dur+ :i*
 ! entity has n receiv$ paym5t on su*   

indebt$ness4  4  7b7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to dis*>ges ( indebt$ness aft] ! date ( 
! enactm5t ( ?is ,act4  #cjf4 ,special  
rules = levies t atta* to a fix$ &      
det]m9able "r  7a7 ,9 g5]al ,section    
#fcca is am5d$ by r$esignat+ subsection 
7l7 z subsection 7m7 & by ins]t+ aft]   
subsection 7k7 ! foll[+ new subsection3 
7l7 ,limitation on levy aft] expiration 
( collection p]iod  7#a7 ,p5alties &    
int]e/ ,9 ! case ( a levy t atta*es to a
 fix$ & det]m9able "r to paym5ts or o!r 
prop]ty1 p5alties1 additions to tax1 &  
int]e/ %all n accrue aft] ! expiration (
 ! p]iod ( limitations provid$ 9 section
 #fejb4  7#b7 ,retirem5t & disability   
paym5ts ,9 ! case ( a levy on b5efits "u
 title ,,ii ( ! ,social ,security ,act1 
b5efits "u a plan on acc\nt ( a         
disability1 or retirem5t b5efits or     
am\nts held 9 a retirem5t plan1 su* levy
 is n en=ceable ) respect to su* b5efits
 or am\nts aft] ! expiration ( ! p]iod (
 limitations provid$ 9 section #fejb    

unless ! taxpay] has committ$ a flagrant
 act 7z def9$ 9 section #fccd7;f77#b774 
4  7b7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to levies s]v$
 aft] ! date ( ! enactm5t ( ?is ,act4   
#cjg4 ,rules relat$ to levies on        
qualifi$ retirem5t plans  7a7 ,levy     
all[$ on qualifi$ retirem5t plans 9     
c]ta9 circum/ances ,section #fccd is    
am5d$-- 7#a7 by r$esignat+ subsections  
7f7 & 7g7 z subsections 7g7 & 7h71      
respectively1  7#b7 by ins]t+ aft]      
subsection 7e7 ! foll[+ new subsection3 
7f7 ,levy all[$ on c]ta9 retirem5t plans
  7#a7 ,9 g5]al ,am\nts 9 a qualifi$    
retirem5t plan 7z def9$ 9 section       
#digd7;c77 or am\nts 9 a taxpay]'s      
acc\nt 9 ! ,?rift ,sav+s ,fund 7z       
describ$ 9 section #hdci7;a77#b7 ( title
 #e1 ,unit$ ,/ates ,code7 %all be exempt
 f levy unless--  7,a7 ! am\nt ( tax    
7exclud+ int]e/ & p5alties7 ow$ by !    
taxpay] exce$s #aj1jjj1  7,b7 !         
,secret>y det]m9es t ! taxpay] has      
committ$ a flagrant act1 &  7,c7 !      

,secret>y det]m9es t su* levy w n create
 an economic h>d%ip due to ! f9ancial   
condition ( ! taxpay] 7z describ$ 9     
section #fcdc7;a77#a77;,d774  7#b7      
,flagrant act ,= purposes ( ?is         
subsection1 ! t]m flagrant act means--  
7,a7 ! fil+ ( a fraudul5t return by !   
taxpay]1 or  7,b7 t ! taxpay] act$ ) !  
int5t to evade or defeat any tax impos$ 
by ?is title or ! collection or paym5t  
!re(4  1 &  7#c7 9 subsection 7h71 z    
r$esignat$ by p>agraph 7#a7-- 7,a7 by   
r$esignat+ p>agraph 7#b7 z p>agraph     
7#c71  7,b7 9 p>agraph 7#c71 z          
r$esignat$ by subp>agraph 7,a71 by      
ins]t+ or 7#b7 aft] p>agraph 7#a71 &    
7,c7 by ins]t+ aft] p>agraph 7#a7 !     
foll[+ new p>agraph3  7#b7 ,o!r am\nts  
,9 ! case ( any cal5d> ye> beg9n+ aft]  
#bjae1 ! doll> am\nt ref]r$ to 9        
subsection 7f77#a77;,a7 %all be increas$
 by an am\nt equal to--  7,a7 #aj1jjj1  
multipli$ by  7,b7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = su*    
cal5d> ye>1 by sub/itut+ cal5d> ye>     

#bjad = cal5d> ye> #aiib 9 subp>agraph  
7,b7 !re(4  4  7b7 ,au?ority ,to release
 levy & return prop]ty ,section #fcdc is
 am5d$ by add+ at ! end ! foll[+ new    
subsection3  7f7 ,individual held       
h>mless = wrongful levy on c]ta9        
retirem5t plans  7#a7 ,9 g5]al ,if !    
,secret>y det]m9es t a qualifi$         
retirem5t plan 7z def9$ 9 section       
#digd7;c77 or a taxpay]'s acc\nt 9 !    
,?rift ,sav+s ,fund 7z describ$ 9       
section #hdci7;a77#b7 ( title #e1 ,unit$
 ,/ates ,code7 has be5 levi$ ^u 9 a     
mann] describ$ 9 section #gdcc or       
subsection 7b7 or 7d7 ( ?is section1 !  
applicable am\nt 7z det]m9$ "u p>agraph 
7#b77 may be deposit$ into--  7,a7 if   
p]missible1 ! plan or acc\nt levi$ ^u1  
or  7,b7 an individual retirem5t plan   
7o!r ?an an end[m5t contract7 to :i* a  
rollov] f ! plan or acc\nt levi$ ^u is  
p]mitt$4  7#b7 ,applicable am\nt ,=     
purposes ( p>agraph 7#a71 ! applicable  
am\nt is an am\nt equal to ! sum (--    
7,a7 ! am\nt ( money or damages return$ 

by ! ,secret>y on acc\nt ( a levy       
describ$ 9 p>agraph 7#a71 &  7,b7 any   
int]e/ paid pursuant to subsection 7c7  
on su* am\nt4  7#c7 ,treatm5t z rollov] 
,= purposes ( ?is title1 ! di/ribution  
on acc\nt ( ! levy & any deposit "u     
p>agraph 7#a7 ) respect to su*          
di/ribution %all be treat$ z if su*     
di/ribution & deposit 7 a rollov]       
contribution describ$ 9 section         
#djh7;d77#c77;,a77i71 except t--  7,a7  
any int]e/ paid pursuant to subsection  
7c7 %all be treat$ z a "p ( su*         
di/ribution & n includ$ 9 gross income1 
7,b7 ! #fj-;day requirem5t "u su*       
section %all be deem$ to h be5 met if ! 
deposit is made n lat] ?an ! #fj? day   
aft] ! day on :i* ! taxpay] receives an 
am\nt describ$ 9 p>agraph 7#a7 f !      
,secret>y1 &  7,c7 su* deposit %all n be
 tak5 into acc\nt = purposes ( section  
#djh7;d77#c77;,b74  7#d7 ,treatm5t (    
income tax on levy ,if any am\nt is     
includible 9 gross income = a taxable   
ye> by reason ( a levy describ$ 9       

p>agraph 7#a7 & any portion ( su* am\nt 
is treat$ z a rollov] pursuant to       
p>agraph 7#c71 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#e7 ,int]e/    
,not)/&+ subsection 7d71 int]e/ %all be 
all[$ "u subsection 7c7 9 any case 9 :i*
 ! ,secret>y makes a det]m9ation        
describ$ "u section #gdcc or p>agraph   
7#b7 ( subsection 7d7 ) respect to a    
levy ^u a qualifi$ retirem5t plan or an 
acc\nt 9 ! ,?rift ,sav+s ,fund4  4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to levies s]v$ aft] !
 date ( ! enactm5t ( ?is ,act4  #cjh4   
,taxpay] rights tra9+  7a7 ,9 g5]al     
7#a7 ,taxpay] ,advocate ,subp>agraph    
7,c7 ( section #ghjc7;c77#b7 is am5d$ by
 /rik+ & at ! end ( clause 7iii71 by    
/rik+ ! p]iod at ! end ( clause 7iv7 &  
ins]t+ 2 &1 & by add+ at ! end ! foll[+ 
new clause3  7v7 develop annual tra9+ = 

all ,int]nal ,rev5ue ,s]vice (fic]s &   
employees reg>d+ taxpay] rights1 !      
,(fice ( ! ,taxpay] ,advocate's case    
crit]ia & mission1 & ,taxpay] ,assi/ance
 ,ord] proc$ures4  4  7#b7 ,commission] 
,p>agraph 7#c7 ( section #ghjc7;c7 is   
am5d$-- 7,a7 by /rik+ ! p]iod at ! end &
 ins]t+ 2 &1 &  7,b7 by /rik+ %all      
e/abli% proc$ures requir+ & ins]t+ !    
foll[+3 %all e/abli% proc$ures-- 7,a7   
requir+  1 &  7,c7 by add+ at ! end !   
foll[+ new subp>agraph3  7,b7 = provid+ 
annually ! tra9+ describ$ 9 subsection  
7c77#b77;,c77v7  4  7b7 ,effective date 
,! am5dm5ts made by ?is section %all    
take effect on ! date ( ! enactm5t ( ?is
 ,act4  #cji4 ,notice & opportunity =   
he>+ by ! ,(fice ( ,appeals  7a7 ,9     
g5]al ,section #fbab is am5d$ by add+ at
 ! end ! foll[+ new subsection3  7e7    
,requirem5t ( prelim9>y notice &        
opportunity = he>+  7#a7 ,"r to a he>+  
,subject to p>agraph 7#c71 any taxpay]  
:i* receives a notice ( defici5cy "u ?is
 section %all be entitl$ to a he>+ held 

by ! ,int]nal ,rev5ue ,s]vice ,(fice (  
,appeals ) respect to ! propos$         
defici5cy4  7#b7 ,requirem5t ( prelim9>y
 notice ,subject to p>agraph 7#c71 any  
notice ( defici5cy s5t to a taxpay] "u  
?is section %all include notice ( _! "r 
to a he>+ 7z describ$ 9 p>agraph 7#a774 
7#c7 ,regulatory au?ority ,! ,secret>y  
%all prescribe su* regulations z may be 
necess>y to c>ry out ! purposes ( ?is   
section1 includ+ e/abli%+ proc$ures &   
exceptions ) respect to ! "r to a he>+  
e/abli%$ "u p>agraph 7#a7 & notice ( su*
 "r "u p>agraph 7#b74  4  7b7 ,effective
 date ,! am5dm5ts made by subsection 7a7
 %all take effect on ! date ( ! enactm5t
 ( ! ,act4  7c7 ,ensur+ nationwide      
access to ,appeals ,(fic]s & ,settlem5t 
,ag5ts ,! ,secret>y ( ! ,treasury %all  
ensure t n less ?an #a ,appeals ,(fic] &
 #a ,settlem5t ,ag5t f ! ,(fice (       
,appeals ( ! ,int]nal ,rev5ue ,s]vice   
are assign$ to ea* ,/ate & made         
available to ! resid5ts ( ea* su* ,/ate4
  ,,iv ,national ,taxpay] ,advocate     

#dja4 ,modifications relat+ to taxpay]  
assi/ance ord]s  7a7 ,cl>ification (    
au?ority ) respect to clos+ agreem5ts & 
compromises ,p>agraph 7#b7 ( section    
#ghaa7;b7 is am5d$-- 7#a7 by r$esignat+ 
subp>agraphs 7,c7 & 7,d7 z subp>agraphs 
7,d7 & 7,e71 respectively1 &  7#b7 by   
ins]t+ aft] subp>agraph 7,b7 ! foll[+   
new subp>agraph3  7,c7 *apt] #gd 7relat+
 to clos+ agreem5ts & compromises71  4  
7b7 ,appeal ( c]ta9 modifi$ or resc9d$  
ord]s ,subsection 7c7 ( section #ghaa is
 am5d$ by add+ at ! end ! foll[+ new    
s5t5ce3 ,if ! ,deputy ,commission] (    
,int]nal ,rev5ue modifies or resc9ds a  
,taxpay] ,assi/ance ,ord]1 ! ,national  
,taxpay] ,advocate may appeal ! decision
 to ! ,commission] ( ,int]nal ,rev5ue = 
a f9al det]m9ation4 4  7c7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to ord]s issu$ aft] ! date ( 
! enactm5t ( ?is ,act4  #djb4 ,taxpay]  
advocate directives  7a7 ,9 g5]al       
,sub*apt] ,a ( *apt] #hj is am5d$ by    
add+ at ! end ! foll[+ new section3     

#ghab4 ,taxpay] advocate directives  7a7
 ,au?ority ,to issue ,! ,national       
,taxpay] ,advocate 7b n a delegate !re(7
 may issue a ,taxpay] ,advocate         
,directive to m&ate *anges to improve ! 
op]ation ( a functional process or to   
grant relief to gr\ps ( taxpay]s 7or all
 taxpay]s7 if1 z a result ( ! mann] 9   
:i* ! int]nal rev5ue laws are be+       
adm9i/]$ by ! ,secret>y1 its            
implem5tation w protect ! rights (      
taxpay]s1 prev5t undue burd51 ensure    
equitable treatm5t1 or provide an       
ess5tial s]vice to taxpay]s4 ,! t]ms ( a
 ,taxpay] ,advocate ,directive may      
require ! ,int]nal ,rev5ue ,s]vice to   
implem5t x )9 a specifi$ p]iod ( "t4    
7b7 ,au?ority ,to modify or resc9d  7#a7
 ,appeal ,an ,int]nal ,rev5ue ,s]vice   
division or o!r function may appeal a   
,taxpay] ,advocate ,directive by deliv]+
 a writt5 explanation t facilitates a   
full & fair consid]ation ( ! issues to !
 ,national ,taxpay] ,advocate & ,deputy 
,commission] ( ,int]nal ,rev5ue1 ei!r ( 

:om may modify or resc9d su* ,taxpay]   
,advocate ,directive4 ,if ! ,deputy     
,commission] ( ,int]nal ,rev5ue modifies
 or resc9ds a ,taxpay] ,advocate        
,directive1 ! ,deputy ,commission] 7or a
 delegate *os5 by ! ,deputy             
,commission]7 %all provide a detail$    
writt5 explanation ( ! reasons = !      
modification or rescission4  7#b7 ,f9al 
det]m9ation ,! ,national ,taxpay]       
,advocate may appeal su* decision to !  
,commission] ( ,int]nal ,rev5ue = a f9al
 det]m9ation4 ,if ! ,commission] does n 
affirm ! ,taxpay] ,advocate ,directive 9
 full1 !n ! ,commission] %all provide a 
writt5 explanation ( su* det]m9ation1 & 
! reasons !re=1 n lat] ?an #ij days aft]
 ! submission ( su* appeal4 ,su*        
explanation %all address 9 detail ea*   
issue rais$ 9 ! ,taxpay] ,advocate      
,directive4  4  7b7 ,annual report  7#a7
 ,9 g5]al ,clause 7ii7 ( section        
#ghjc7;c77#b77;,b7 is am5d$ by          
r$esignat+ subclauses 7,,iii7 ?r\gh     
7,,xi7 z subclauses 7,,iv7 ?r\gh        

7,,xii71 respectively1 & by ins]t+ aft] 
subclause 7,,ii7 ! foll[+ new subclause3
  7,,iii7 conta9 ,taxpay] ,advocate     
,directives issu$ "u section #ghab2  4  
7#b7 ,con=m+ am5dm5ts ,clause 7ii7 (    
section #ghjc7;c77#b77;,b71 z am5d$ by  
p>agraph 7#a71 is am5d$--  7,a7 by /rik+
 subclauses 7,i71 7,,ii71 & 7,,iii7 9   
subclauses 7,v71 7,,vi71 & 7,,vii7 !re( 
& ins]t+ subclauses 7,i71 7,,ii71       
7,,iii71 & 7,,iv71 &  7,b7 9 subclause  
7,,viii7--  7i7 by ins]t+ or ,taxpay]   
,advocate ,directive aft] ,taxpay]      
,assi/ance ,ord]1 &  7ii7 by ins]t+ or  
#ghab7;a7 aft] section #ghaa7;b74  7c7  
,cl]ical am5dm5t ,! table ( sections =  
sub*apt] ,a ( *apt] #hj is am5d$ by     
ins]t+ aft] ! item relat+ to section    
#ghaa ! foll[+ new item3  ,sec4 #ghab4  
,taxpay] advocate directives4  4  #djc4 
,(fice ( ! ,taxpay] ,advocate ,access to
 ,adm9i/rative ,files ,section #ghjc7;c7
 is am5d$ by add+ at ! end ! foll[+ new 
p>agraph3  7#e7 ,access to taxpay]      
adm9i/rative files  7,a7 ,9 g5]al ,9    

fur!rance ( ! functions1                
responsibilities1 & au?orities describ$ 
9 ?is subsection1 & 9 addition to !     
au?ority provid$ "u section             
#fajc7;h77#a71 taxpay] adm9i/rative     
files %all1 ^u reque/1 be op5 to        
inspection by or disclosure to (fic]s & 
employees ( ! ,(fice ( ! ,taxpay]       
,advocate ^: duties require su*         
inspection or disclosure4  7,b7 ,meet+s 
) ,,irs ,9 ! case ( a taxpay] seek+ !   
assi/ance ( ! ,(fice ( ! ,taxpay]       
,advocate1 any (fic] or employee ( su*  
,(fice may1 at ! reque/ ( ! taxpay]1    
att5d any meet+ betwe5 ! ,int]nal       
,rev5ue ,s]vice & su* taxpay]4  4  #djd4
 ,(fice ( ! ,taxpay] ,advocate op]ations
 dur+ a lapse 9 appropriations ,p>agraph
 7#b7 ( section #ghjc7;c7 is am5d$ by   
add+ at ! end ! foll[+ new subp>agraph3 
7,e7 ,op]ations dur+ a lapse 9          
appropriations ,dur+ any lapse 9        
appropriations = ! ,int]nal ,rev5ue     
,s]vice1 ! ,commission] ( ,int]nal      
,rev5ue1 9 consultation ) ! ,national   

,taxpay] ,advocate1 %all designate z    
ess5tial employees a suffici5t numb] (  
employees ( ! ,(fice ( ! ,taxpay]       
,advocate to provide assi/ance to       
taxpay]s relat+ to en=cem5t actions     
c>ri$ out dur+ ! lapse 9 appropriations4
  4