,,ii  #aad? ,,congress  #b;d ,session   
,s4 #beha  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #be1 #bjaf    
,mr4 ,burr introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to ensure t       
en=cem5t ( ,f$]al tax law by ! ,int]nal 
,rev5ue ,s]vice is n influ5c$ by        
political bias1 inaccurate s\rces (     
in=mation1 or bias at ! individual      
exam9] or dep>tm5t level1 & = o!r       
purposes4  #a4 ,%ort title  ,?is ,act   
may be cit$ z ! ,bias$ ,,irs ,audit     
,sy/ems ,prev5tion ,act4  #b4 ,ensur+   
,audit ,transp>5cy & ,fairness  7a7     
,audit transp>5cy  7#a7 ,9 g5]al ,!     
,secret>y %all-- 7,a7 n lat] ?an ! "t a 
taxpay] is notifi$ a tax return has be5 
select$ = an audit by ! ,int]nal ,rev5ue
 ,s]vice1 provide to ! taxpay] suffici5t
 in=mation reg>d+ ! reason ! tax return 
0 select$ = an audit1 &  7,b7 pres]ve1 9
 accordance ) p>agraph 7#c71 & make     
available = review by an applicable     
ov]sight entity1 any in=mation or       

crit]ia us$ by ! ,int]nal ,rev5ue       
,s]vice 9 select+ a tax return = audit+4
  7#b7 ,in=mation requir$ to be disclos$
 to ! taxpay] ,= purposes ( p>agraph    
7#a77;,a73 7,a7 ,returns select$ bas$ on
 comput] model+ ,9 ! case ( any tax     
return select$ = audit+ bas$ 9 :ole or 9
 "p ^u comput] model+1 ! in=mation      
disclos$ to ! taxpay] %all include a    
description ( any data us$ 9 su* model+ 
:i* 0--  7i7 provid$ by ! taxpay]1      
includ+ :e!r su* in=mation 0 fil$       
electronically by ! taxpay] or          
transcrib$ f a return :i* 0 pr9t$ & fil$
 on pap]1 &  7ii7 provid$ f in=mation   
obta9$ by ! ,int]nal ,rev5ue ,s]vice f  
s\rces o!r ?an ! taxpay]4  7,b7 ,returns
 select$ o!r ?an by comput] model+ ,9 ! 
case ( any tax return select$ = audit+  
bas$ 9 :ole or 9 "p ^u a me?od o!r ?an  
comput] model+1 ! in=mation disclos$ to 
! taxpay] %all include ! me?od employ$ &
 any data s\rces us$ by ! exam9]1       
includ+ ! me?odology employ$ by ! exam9]
 = det]m9+ ! validity ( su* s\rces4     

7,c7 ,no requirem5t to disclose id5tity 
( ano!r taxpay] ,! ,secret>y is n       
requir$ to disclose ! return in=mation  
7z def9$ 9 section #fajc7;b7 ( !        
,int]nal ,rev5ue ,code ( #aihf7 ( any   
p]son o!r ?an ! taxpay] ^: return has   
be5 select$ = audit4  7#c7 ,me?odology =
 pres]v+ in=mation = ov]sight ,=        
purposes ( p>agraph 7#a77;,b7-- 7,a7 ,9 
g5]al ,! ,secret>y %all docum5t & record
 h[ _m returns are select$ = audit+ bas$
 on--  7i7 r&omiz$ selection1  7ii7     
scor+ "u ! ,discrim9ant ,index ,function
 ,sy/em1  7iii7 a det]m9ation by an     
,int]nal ,rev5ue ,s]vice exam9]1  7iv7  
any me?odology n describ$ 9 clauses 7i7 
?r\gh 7iii71 &  7v7 any comb9ation (    
me?odologies describ$ 9 clauses 7i7     
?r\gh 7iv74  7,b7 ,int]nally obta9$     
in=mation ,9 ! case ( any tax return :i*
 is select$ = audit 9 :ole or 9 "p bas$ 
on in=mation obta9$ by ! ,int]nal       
,rev5ue ,s]vice f s\rces o!r ?an !      
taxpay]1 ! ,secret>y %all docum5t &     
record ! s\rce ( su* in=mation4  7#d7   

,def9itions ,= purposes ( ?is           
subsection3 7,a7 ,applicable entity ,!  
t]m applicable ov]sight entity means any
 entity ) responsibility = ov]sight ( ! 
activities ( ! ,int]nal ,rev5ue ,s]vice1
 includ+ ,congress1 ! ,treasury         
,inspector ,g5]al = ,tax ,adm9i/ration1 
! ,comptroll] ,g5]al1 ! ,national       
,taxpay] ,advocate1 & ! ,int]nal ,rev5ue
 ,s]vice ,ov]sight ,bo>d 7z describ$ 9  
section #ghjb ( ! ,int]nal ,rev5ue ,code
 ( #aihf74  7,b7 ,secret>y ,! t]m       
,secret>y means ! ,secret>y ( !         
,treasury or su* ,secret>y's delegate4  
7#e7 ,effective date ,?is subsection    
%all apply to tax returns select$ =     
audit aft] ! date ( ! enactm5t ( ?is    
,act4  7b7 ,t]m9ation ( rese>* audits   
7#a7 ,9 g5]al ,! ,int]nal ,rev5ue       
,s]vice may n conduct any audit1        
inve/igation1 or exam9ation ( a taxpay] 
t is prim>ily = ! purpose ( rese>*4     
7#b7 ,transf] ( res\rces to prev5t tax  
id5tity !ft  7,a7 ,9 g5]al ,to ! maximum
 ext5t possible1 ! ,commission] (       

,int]nal ,rev5ue %all repurpose res\rces
 = ! ,national ,rese>* ,program to      
combat+ tax refund fraud & id5tity !ft4 
7,b7 ,report ,n lat] ?an #f mon?s aft] !
 date ( ! enactm5t ( ?is ,act1 !        
,commission] ( ,int]nal ,rev5ue %all    
submit to ,congress a report on !       
res\rces t h be5 repurpos$ pursuant to  
subp>agraph 7,a74