,,ii  ,cal5d> ,no4 #eed  #aad?          
,,congress  #b;d ,session  ,s4 #caef    
,report ,no4 #aad-bih  ,,9 ,,! ,,s5ate  
,,( ,,! ,,unit$ ,,/ates  ,july #ab1     
#bjaf ,mr4 ,hat*1 f ! ,committee on     
,f9ance1 report$ ! foll[+ orig9al bill2 
:i* 0 read twice & plac$ on ! cal5d>  ,a
 ,,bill  ,to provide enhanc$ protections
 = taxpay]s f fraud & o!r illegal       
activities1 & = o!r purposes4  #a4 ,%ort
 title2 etc  7a7 ,%ort title ,?is ,act  
may be cit$ z ! ,taxpay] ,protection    
,act ( #bjaf4  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 
,def9itions ,9 ?is ,act3 7#a7           
,applicable ,congressional committees ,!
 t]m applicable ,congressional          
committees means ! ,committee on ,ways &
 ,means ( ! ,h\se ( ,repres5tatives & ! 

,committee on ,f9ance ( ! ,s5ate4  7#b7 
,comptroll] ,g5]al ,! t]m ,comptroll]   
,g5]al means ! ,comptroll] ,g5]al ( !   
,unit$ ,/ates4  7#c7 ,secret>y ,! t]m   
,secret>y means ! ,secret>y ( !         
,treasury or ! ,secret>y's delegate4    
7d7 ,table ( cont5ts ,! table ( cont5ts 
( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort 
title2 etc4 ,,title ,i--,protection (   
,taxpay] ,rights ,subtitle ,a--,re=m (  
,assessm5t & ,collection ,proc$ures     
,sec4 #aja4 ,report on ,,irs au?ority to
 compromise tax matt]s4 ,sec4 #ajb4     
,report on opportunity = he>+ by ! ,,irs
 ,(fice ( ,appeals4 ,sec4 #ajc4 ,ext5d+ 
"t limit = conte/+ ,,irs levy4 ,sec4    
#ajd4 ,individuals held h>mless on      
improp] levy on retirem5t plans4 ,sec4  
#aje4 ,report on ,,irs audit crit]ia4   
,subtitle ,b--,assi/ance to ,individual 
,taxpay]s 9 ,fil+ ,returns ,sec4 #aaa4  
,return prep>ation programs = l[-income 
taxpay]s4 ,sec4 #aab4 ,limit+           
r$isclosures & uses ( cons5t-bas$       
disclosures ( tax return in=mation4     

,sec4 #aac4 ,cl>ification ( equitable   
relief f jo9t liability4 ,sec4 #aad4    
,modification ( us] fee requirem5ts =   
in/allm5t agreem5ts4 ,sec4 #aae4        
,reports on ,future ,/ate & simil> onl9e
 initiatives4 ,sec4 #aaf4 ,notice f     
,,irs reg>d+ closure ( ,taxpay]         
,assi/ance ,c5t]s4 ,sec4 #aag4 ,recov]y 
( c]ta9 improp]ly )held sev]ance        
paym5ts4 ,subtitle ,c--,:i/lebl[]       
,protections ,sec4 #aba4 ,reports       
conc]n+ :i/lebl[] aw>ds4 ,sec4 #abb4    
,:i/lebl[] re=ms4 ,subtitle ,d--,re=m ( 
,laws ,gov]n+ ,int]nal ,rev5ue ,s]vice  
,employees ,sec4 #aca4 ,electronic      
record ret5tion4 ,sec4 #acb4 ,s5se ( !  
,s5ate on revision ( ! ,hat* ,act4 ,sec4
 #acc4 ,prohibition on rehir+ =m] ,,irs 
employees :o 7 involunt>ily sep>at$ =   
misconduct4 ,sec4 #acd4 ,au?ority to    
remove or transf] s5ior ,,irs executives
 :o fail 9 _! p]=mance or engage 9 s]i\s
 misconduct4 ,sec4 #ace4 ,limit         
p>ticipation ( ?ird-p>ty contractors =  
sworn te/imony tak5 pursuant to a       

summons f ! ,,irs4 ,sec4 #acf4          
,notification ( unau?oriz$ inspection or
 disclosure ( returns & return          
in=mation4 ,subtitle ,e--,exempt        
,organizations ,sec4 #ada4 ,m&atory     
e-fil+ by exempt organizations4 ,sec4   
#adb4 ,repeal ( sub/antiation exception 
= c]ta9 *>itable contributions report$  
by ! donee organization4 ,sec4 #adc4    
,prohibit ! use ( ,,irs funds =         
political t>get+4 ,sec4 #add4           
,notification to exempt organizations   
prior to revok+ exempt /atus = fail+ to 
file in=mation returns4 ,,title         
,,ii--,protection ( ,taxpay]s f ,id5tity
 ,!ft & ,tax ,fraud ,sec4 #bja4 ,s+le   
po9t ( contact = id5tity !ft victims4   
,sec4 #bjb4 ,protect+ taxpay]s f        
telephone scams4 ,sec4 #bjc4 ,in=mation 
on id5tity !ft & tax scams4 ,sec4 #bjd4 
,report on ,f$]al employee wage & tax   
)hold+ report+ to ,/ate tax ag5cies4    
,sec4 #bje4 ,notification ( suspect$    
id5tity !ft4  ,i ,protection ( ,taxpay] 
,rights  ,a ,re=m ( ,assessm5t &        

,collection ,proc$ures  #aja4 ,report on
 ,,irs au?ority to compromise tax matt]s
 ,n lat] ?an #ab mon?s aft] ! date ( !  
enactm5t ( ?is ,act1 ! ,comptroll]      
,g5]al %all submit a report to !        
applicable ,congressional committees :i*
 evaluates--  7#a7 h[ ! ,int]nal ,rev5ue
 ,s]vice ex]cises its au?ority to       
compromise tax matt]s "u section #gabb (
 ! ,int]nal ,rev5ue ,code ( #aihf1      
includ+ any recomm5dations = su*        
legislative & adm9i/rative actions z !  
,comptroll] ,g5]al det]m9es appropriate1
 &  7#b7 ! role ( ! ,(fice ( ! ,*ief    
,c\nsel = ! ,int]nal ,rev5ue ,s]vice 9  
consid]ation ( (f]s "u su* section1     
includ+ any recomm5dations reg>d+ :e!r  
to am5d or elim9ate ! requirem5t "u     
subsection 7b7 ( su* section ( a writt5 
op9ion = cases 9 :i* ! unpaid am\nt (   
tax assess$ exce$s #ej1jjj4  #ajb4      
,report on opportunity = he>+ by ! ,,irs
 ,(fice ( ,appeals ,n lat] ?an #ab mon?s
 aft] ! date ( ! enactm5t ( ?is ,act1 ! 
,comptroll] ,g5]al %all submit a report 

to ! applicable ,congressional          
committees :i* evaluates--  7#a7 !      
reason+ put =? by ! ,int]nal ,rev5ue    
,s]vice = d5y+ taxpay]s an opportunity =
 adm9i/rative review ?r\gh ! ,int]nal   
,rev5ue ,s]vice ,(fice ( ,appeals1  7#b7
 ! process us$ by ! ,int]nal ,rev5ue    
,s]vice = designat+ a case = litigation1
 includ+ ! me?odology by :i* ! ,int]nal 
,rev5ue ,s]vice det]m9es--  7,a7 :e!r   
designat+ a case = litigation is 9 !    
int]e/ ( s\nd tax adm9i/ration1 &  7,b7 
:e!r !re is a critical ne$ = en=cem5t   
activity ) respect to legal issues rais$
 9 a case1  7#c7 ! result ( cases       
designat$ = litigation ov] ! prec$+ #aj 
ye>s1 includ+ cases 9 :i* a settlem5t 0 
subsequ5tly rea*$1  7#d7 taxpay] access 
to ! ,int]nal ,rev5ue ,s]vice ,(fice (  
,appeals1 includ+-- 7,a7 a comp>ison    
betwe5 ,/ates 9 :i* an ,appeals ,(fic]  
or a ,settlem5t ,(fic] has a p]man5t    
pres5ce & ,/ates 9 :i* no su* (fic] has 
a p]man5t pres5ce1 &  7,b7 ! effect on  
taxpay]s 9 ,/ates 9 :i* an ,appeals     

,(fic] or a ,settlem5t ,(fic] does n h a
 p]man5t pres5ce1 &  7#e7 any relevant  
factors relat+ to resolution ( cases by 
! ,int]nal ,rev5ue ,s]vice ,(fice (     
,appeals1 includ+ ! av]age am\nt ( "t = 
a taxpay] to initially meet ) an        
,appeals ,(fic] or a ,settlem5t ,(fic]1 
! av]age am\nt ( "t requir$ to resolve a
 case1 geographic & te*nological        
con/ra9ts1 & taxpay] satisfaction ) !   
appeals process ( ! ,int]nal ,rev5ue    
,s]vice4  #ajc4  ,ext5d+ "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 or    
#fecb7;c71 z applicable1 ( ! ,int]nal   
,rev5ue ,code ( #aihf 7z 9 effect be=e !
 am5dm5ts made by ?is section7 z ( su*  
date4  #ajd4 ,individuals held h>mless  
on improp] levy on retirem5t plans  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 ,retirem5t     
,plan  7#a7 ,9 g5]al ,if ! ,secret>y    
det]m9es t an individual's acc\nt or    
b5efit "u an eligible retirem5t plan 7z 
def9$ 9 section #djb7;c77#h77;,b77 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--  7,a7 ! individual may     
contribute su* prop]ty or an am\nt equal
 to ! sum (--  7i7 ! am\nt ( money s    
return$ by ! ,secret>y1 &  7ii7 int]e/  
paid "u subsection 7c7 on su* am\nt (   
money1  into su* eligible retirem5t plan
 if su* contribution is p]mitt$ by !    

plan1 or into an individual retirem5t   
plan 7o!r ?an an end[m5t contract7 to   
:i* a rollov] contribution ( a          
di/ribution f su* eligible retirem5t    
plan is p]mitt$1 b only 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 ! return ( su* di/ribution %all be   
treat$ = purposes ( ?is title z if su*  
di/ribution & contribution 7 describ$ 9 
section #djb7;c71 #djb;,a7c77#c71       
#djc7;a77#d71 #djc7;b77#h71             
#djh7;d77#c71 #djh;,a7d77#c71 or        
#deg7;e77#af71 :i*ev] is applicable2    
except t--  7,a7 ! contribution %all be 
treat$ z hav+ be5 made = ! 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 ! plan    
aft] ! contribution & %all n be includ$ 
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  7,a7 ,9 g5]al ,if 
any am\nt is includible 9 gross income =
 a taxable ye> by reason ( a di/ribution
 on acc\nt ( 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,b7 ,exception 
,subp>agraph 7,a7 %all n apply to a     
rollov] contribution "u ?is subsection  
:i* is made f an eligible retirem5t plan
 :i* is n a ,ro? ,,ira or a designat$   
,ro? acc\nt 7)9 ! mean+ ( section       
#djb;,a7 to a ,ro? ,,ira or a designat$ 

,ro? acc\nt "u an eligible retirem5t    
plan4  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 #bjaf4  #aje4       
,report on ,,irs audit crit]ia ,n lat]  
?an #b ye>s aft] ! date ( ! enactm5t (  
?is ,act1 ! ,treasury ,inspector ,g5]al 
= ,tax ,adm9i/ration %all submit a      
report to ! applicable ,congressional   
committees :i* conta9s ! results ( an   

audit ( ! crit]ia employ$ by ! ,int]nal 
,rev5ue ,s]vice = select+ tax returns = 
audit1 assessm5t1 crim9al inve/igation1 
or any height5$ scrut9y or review1      
includ+ :e!r su* crit]ia has be5 us$ to 
t>get taxpay]s on ! basis ( political   
ideology1 race1 religion1 or any o!r    
imp]missible factor4  ,b ,assi/ance to  
,individual ,taxpay]s 9 ,fil+ ,returns  
#aaa4  ,return prep>ation programs =    
l[-income taxpay]s  7a7 ,9 g5]al ,*apt] 
#gg is am5d$ by ins]t+ aft] section     
#gebf ! foll[+ new section3  #gebf;,a4  
,return prep>ation programs = l[-income 
taxpay]s  7a7 ,volunte] ,income ,tax    
,assi/ance ,mat*+ ,grant ,program  7#a7 
,e/abli%m5t ( ,program ,! ,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 section ref]r$ to z !   
,,vita grant program74 ,except z o!rwise
 provid$ 9 ?is section1 ! ,,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 may1 subject to ! availability
 ( appropriat$ funds1 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 section1
 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 require4  7,c7 ,priority ,9  
aw>d+ grants "u ?is section1 ! ,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* & educational          

activities relat+ to eligibility &      
availability ( income supports available
 ?r\gh ! ,int]nal ,rev5ue ,code ( #aihf1
 su* z ! e>n$ income tax cr$it1 &  7iii7
 demon/rat+ specific outrea* & focus on 
"o or m und]s]v$ populations4  7,d7     
,duration ( grants ,^u application ( a  
qualifi$ return prep>ation program1 !   
,secret>y is au?oriz$ to aw>d a         
multi-ye> grant n to exce$ #c ye>s4     
7#c7  ,aggregate limitation ,unless     
o!rwise provid$ by specific             
appropriation1 ! ,secret>y %all n       
allocate m ?an #cj1jjj1jjj p] fiscal ye>
 7exclusive ( co/s ( adm9i/]+ ! program7
 to c>ry out ! purposes ( ?is section4  
7b7 ,use ( funds  7#a7 ,9 g5]al         
,qualifi$ return prep>ation programs    
receiv+ a grant "u ?is section may use !
 grant =--  7,a7 ord9>y & necess>y co/s 
associat$ ) program op]ation 9          
accordance ) ,co/ ,pr9ciples ,circul>s z
 set =? by ! ,(fice ( ,managem5t &      
,budget1 includ+--  7i7 = wages or      
sal>ies ( p]sons coord9at+ ! activities 

( ! program1  7ii7 to develop tra9+     
mat]ials1 conduct tra9+1 & p]=m quality 
reviews ( ! returns = :i* assi/ance has 
be5 provid$ "u ! program1 &  7iii7 =    
equipm5t pur*ases & vehicle-relat$      
exp5ses associat$ ) remote or rural tax 
prep>ation s]vices1  7,b7 outrea* &     
educational activities describ$ 9       
subsection 7a77#b77;,c77ii71 &  7,c7    
s]vices relat$ to f9ancial education &  
capability1 asset developm5t1 & !       
e/abli%m5t ( sav+s acc\nts 9 connection 
) tax return prep>ation4  7#b7 ,use (   
grants = ov]head exp5ses prohibit$ ,no  
grant made "u ?is section may be us$ =  
ov]head exp5ses t are n directly relat$ 
to any qualifi$ return prep>ation       
program4  7c7 ,promotion & ref]ral  7#a7
 ,promotion ,! ,secret>y %all promote ! 
b5efits (1 & enc\rage ! use (1 tax      
prep>ation ?r\gh qualifi$ return        
prep>ation programs ?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 section4  7#c7 ,,vita grantee   
ref]ral ,qualifi$ return prep>ation     
programs receiv+ a grant "u ?is section 
are enc\rag$ to ref]1 z appropriate1 to 
local or regional ,l[ ,income ,taxpay]  
,cl9ics individuals :o are eligible to  
receive s]vices at su* cl9ics4  7d7     
,def9itions ,= purposes ( ?is section-- 
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$]al income 
tax returns1  7,b7 :i* is adm9i/]$ 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 an eligible organization  

7z describ$ 9 subp>agraph 7,b771  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 ,eligible          
organization  7i7 ,9 g5]al ,subject to  
clause 7ii71 ! t]m eligible organization
 means-- 7,i7 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  7,,ii7 an   
organization describ$ 9 section #eja7;c7
 ( ! ,int]nal ,rev5ue ,code ( #aihf &   
exempt f tax "u section #eja7;a7 ( su*  
,code1  7,,iii7 a local gov]nm5t ag5cy1 
includ+-- 7aa7 a c\nty or municipal     
gov]nm5t ag5cy1 &  7bb7 an ,indian      
tribe1 z def9$ 9 section #d7ac7 ( !     

,native ,am]ican ,h\s+ ,assi/ance &     
,self-,det]m9ation ,act ( #aiif 7#be    
,u4,s4,c4 #dajc7ac771 includ+ any       
tribally designat$ h\s+ entity 7z def9$ 
9 section #d7bb7 ( su* ,act 7#be        
,u4,s4,c4 #dajc7bb7771 tribal subsidi>y1
 subdivision1 or o!r :olly own$ tribal  
entity1 or  7,,iv7 a local1 ,/ate1      
regional1 or national coalition 7) "o   
lead organization :i* meets !           
eligibility requirem5ts ( subclause     
7,i71 7,,ii71 or 7,,iii7 act+ z !       
applicant organization74  7ii7          
,alt]native eligible organization ,if no
 eligible organization describ$ 9 clause
 7i7 is available to assi/ ! t>get$     
population or community1 ! t]m eligible 
organization %all include--  7,i7 a     
,/ate gov]nm5t ag5cy1 &  7,,ii7 a       
,coop]ative ,ext5sion ,s]vice (fice4    
7#c7 ,l[-income taxpay]s ,! t]m         
l[-income taxpay] means a taxpay] :o has
 income = ! taxable ye> :i* does n exce$
 an am\nt equal to ! complet$ phase\t   
am\nt "u section #cb7;b7 = a m>ri$ c\ple

 fil+ a jo9t return ) #c or m qualify+  
*ildr51 z det]m9$ 9 a rev5ue proc$ure or
 o!r publi%$ guidance4  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 memb]s (
 ! ,arm$ ,=ces & _! sp\ses1 & ! eld]ly4 
4  7b7 ,cl]ical am5dm5t ,! table (      
sections = *apt] #gg is am5d$ by ins]t+ 
aft] ! item relat+ to section #gebf !   
foll[+ new item3  #gebf;,a4 ,return     
prep>ation programs = l[-income         
taxpay]s4  4  #aab4 ,limit+ r$isclosures
 & uses ( cons5t-bas$ disclosures ( tax 
return in=mation  7a7 ,9 g5]al          
,subsection 7c7 ( section #fajc is am5d$
 by ins]t+ at ! end ! foll[+3 ,p]sons :o
 receive return in=mation "u ?is        
subsection %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]44  7b7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to disclosures made aft] ! date ( !     
enactm5t ( ?is ,act4  #aac4             
,cl>ification ( equitable relief f jo9t 
liability  7a7 ,9 g5]al ,section #fjae  
is am5d$-- 7#a7 9 subsection 7e71 by    
add+ at ! end ! foll[+ new p>agraph3    
7#g7 ,/&>d & scope ( review ,any review 
( a det]m9ation made "u ?is section %all
 be review$ 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 or aft] ! date (
 ! enactm5t ( ?is ,act4  #aad4          
,modification ( us] fee requirem5ts =   
in/allm5t agreem5ts  7a7 ,9 g5]al       
,section #faei is am5d$ by r$esignat+   
subsection 7f7 z subsection 7g7 & by    
ins]t+ aft] subsection 7e7 ! foll[+ new 
subsection3  7f7 ,in/allm5t agreem5t    
fees  7#a7 ,limitation on fee am\nt ,!  
am\nt ( any fee impos$ on an in/allm5t  
agreem5t "u ?is section may n exce$ !   
am\nt ( su* fee z 9 effect on ! date ( !

 enactm5t ( ?is subsection4  7#b7 ,waiv]
 or reimbursem5t ,9 ! case ( any taxpay]
 ) an adju/$ gross income1 z det]m9$ = !
 mo/ rec5t ye> = :i* su* in=mation is   
available1 t does n exce$ #bej p]c5t ( !
 applicable pov]ty level 7z det]m9$ by !
 ,secret>y7--  7,a7 if ! taxpay] has    
agre$ to make paym5ts "u ! in/allm5t    
agreem5t by electronic paym5t ?r\gh a   
debit in/rum5t1 no fee %all be impos$ on
 an in/allm5t agreem5t "u ?is section1 &
  7,b7 if ! taxpay] is unable to make   
paym5ts "u ! in/allm5t agreem5t by      
electronic paym5t ?r\gh a debit         
in/rum5t1 ! ,secret>y %all1 ^u          
completion ( ! in/allm5t agreem5t1 pay !
 taxpay] an am\nt equal to any su* fees 
impos$4  4  7b7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to agreem5ts ent]$ into on or aft] !    
date :i* is #fj days aft] ! date ( !    
enactm5t ( ?is ,act4  #aae4 ,reports on 
,future ,/ate & simil> onl9e initiatives
  7a7 ,int]nal ,rev5ue ,s]vice ,n lat]  
?an #ab mon?s aft] ! date ( ! enactm5t (

 ?is ,act1 & annually !reaft]1 !        
,secret>y %all submit a report to !     
applicable ,congressional committees :i*
 provides in=mation on ! /atus ( ! ef=ts
 by ! ,int]nal ,rev5ue ,s]vice to exp&  
onl9e taxpay] s]vices1 includ+ a detail$
 assessm5t ( any s]vice :i* is propos$  
to be %ift$ to a self-s]vice option4    
7b7 ,comptroll] ,g5]al ,n lat] ?an #ab  
mon?s aft] ! date ( ! enactm5t ( ?is    
,act1 ! ,comptroll] ,g5]al %all submit a
 report to ! applicable ,congressional  
committees :i*--  7#a7 evaluates ! level
 ( phone & 9-p]son s]vices provid$ by ! 
,int]nal ,rev5ue ,s]vice to taxpay]s    
resid+ 9 any rural city1 t[n1 or        
un9corporat$ area :i* has a population (
 n m ?an #ej1jjj inhabitants1 &  7#b7   
provides recomm5dations on measures !   
,int]nal ,rev5ue ,s]vice c\ld include 9 
! developm5t ( its exp&$ onl9e taxpay]  
s]vices to protect ! int]e/s ( taxpay]s 
describ$ 9 p>agraph 7#a74  #aaf4 ,notice
 f ,,irs reg>d+ closure ( ,taxpay]      
,assi/ance ,c5t]s  7a7 ,9 g5]al ,n lat] 

?an #ij days be=e ! date t a propos$    
closure ( a ,taxpay] ,assi/ance ,c5t]   
w\ld take effect1 ! ,secret>y %all      
submit a report to ! applicable         
,congressional committees :i* provides !
 reasons = ! propos$ closure & a        
description ( ! taxpay] assi/ance       
s]vices :i* w be provid$ by ! ,int]nal  
,rev5ue ,s]vice aft] ! propos$ closure  
takes effect to taxpay]s 9 any rural    
city1 t[n1 or un9corporat$ area :i* has 
a population ( n m ?an #ej1jjj          
inhabitants & w\ld be affect$ by !      
propos$ closure4  7b7 ,treatm5t "u      
,congressional ,review ,act ,= purposes 
( apply+ *apt] #h ( title #e1 ,unit$    
,/ates ,code1 any closure ( a ,taxpay]  
,assi/ance ,c5t] describ$ 9 subsection  
7a7 %all be treat$ z a major rule4      
#aag4 ,recov]y ( c]ta9 improp]ly )held  
sev]ance paym5ts  7a7 ,re/oration (     
am\nts improp]ly )held = tax purposes f 
sev]ance paym5ts to vet]ans )           
combat-relat$ injuries  7#a7 ,9 g5]al ,n
 lat] ?an "o ye> aft] ! date ( !        

enactm5t ( ?is ,act1 ! ,secret>y (      
,def5se %all--  7,a7 id5tify-- 7i7 !    
sev]ance paym5ts comput$ "u section     
#abab ( title #aj1 ,unit$ ,/ates ,code1 
& paid by ! ,secret>y ( ,def5se aft]    
,janu>y #ag1 #aiia--  7,i7 :i* 7 exclud$
 f gross income pursuant to section     
#ajd7;a77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf1 &  7,,ii7 f :i* ! ,secret>y (  
,def5se )held am\nts = ,f$]al income tax
 purposes1 &  7ii7 ! individuals to :om 
su* sev]ance paym5ts 7 made1 &  7,b7 )  
respect to ea* p]son id5tifi$ "u        
subp>agraph 7,a77ii71 provide-- 7i7     
notice (--  7,i7 ! am\nt ( sev]ance     
paym5ts describ$ 9 subp>agraph 7,a77i71 
&  7,,ii7 su* o!r in=mation det]m9$ to  
be necess>y by ! ,secret>y to c>ry out !
 purposes ( ?is section1 &  7ii7        
in/ructions = fil+ am5d$ tax returns to 
recov] improp]ly )held am\nts4  7#b7    
,ext5sion ( limitation on "t = cr$it or 
refund  7,a7 ,p]iod = fil+ claim ,if a  
claim = cr$it or refund "u section      
#feaa7;a7 ( ! ,int]nal ,rev5ue ,code (  

#aihf relates to a specifi$ ov]paym5t1 !
 #c-ye> p]iod ( limitation prescrib$ by 
su* subsection %all n expire be=e ! date
 :i* is #a ye> aft] ! date ! notice     
describ$ 9 p>agraph 7#a77;,b7 is        
provid$4 ,! all[able am\nt ( cr$it or   
refund ( a specifi$ ov]paym5t %all be   
det]m9$ )\t reg>d to section            
#feaa7;b77#b74  7,b7 ,specifi$ ov]paym5t
 ,= purposes ( subp>agraph 7,a71 ! t]m  
specifi$ ov]paym5t means an ov]paym5t1 b
 only to ! ext5t attributable to am\nts 
)held z describ$ 9 p>agraph             
7#a77;,a77i74  7b7 ,requirem5t t        
,secret>y ( ,def5se ensure am\nts are n 
)held = tax purposes f sev]ance paym5ts 
n consid]$ gross income ,! ,secret>y (  
,def5se %all take su* actions z may be  
necess>y to ensure t am\nts are n )held 
= tax purposes f sev]ance paym5ts made  
by ! ,secret>y ( ,def5se to individuals 
:5 su* paym5ts are n consid]$ gross     
income pursuant to section #ajd7;a77#d7 
( ! ,int]nal ,rev5ue ,code ( #aihf4  7c7
 ,report to ,congress  7#a7 ,9 g5]al    

,aft] complet+ ! id5tification requir$  
by subsection 7a77#a7 & n lat] ?an #ae  
mon?s aft] ! date ( ! enactm5t ( ?is    
,act1 ! ,secret>y ( ,def5se %all submit 
to ! appropriate committees ( ,congress 
a report on ! actions tak5 by !         
,secret>y ( ,def5se to c>ry out ?is     
section4  7#b7 ,cont5ts ,! report       
submitt$ "u p>agraph 7#a7 %all include !
 foll[+3 7,a7 ,! numb] ( individuals    
id5tifi$ "u subsection 7a77#a77;,a77ii74
  7,b7 ,! aggregate am\nts t ! ,secret>y
 ( ,def5se )held :i* are describ$ 9     
subsection 7a77#a77;,a77i77,,ii74  7,c7 
,a description ( ! actions ! ,secret>y (
 ,def5se plans to take to c>ry out      
subsection 7b74  7#c7 ,appropriate      
committees ( ,congress def9$ ,9 ?is     
section1 ! t]m appropriate committees ( 
,congress means--  7,a7 ! ,committee on 
,arm$ ,s]vices1 ! ,committee on         
,vet]ans' ,affairs1 & ! ,committee on   
,f9ance ( ! ,s5ate1 &  7,b7 ! ,committee
 on ,arm$ ,s]vices1 ! ,committee on     
,vet]ans' ,affairs1 & ! ,committee on   

,ways & ,means ( ! ,h\se (              
,repres5tatives4  ,c ,:i/lebl[]         
,protections  #aba4 ,reports conc]n+    
:i/lebl[] aw>ds  7a7 ,comptroll] ,g5]al 
,n lat] ?an #ab mon?s aft] ! date ( !   
enactm5t ( ?is ,act1 ! ,comptroll]      
,g5]al %all submit a report to !        
applicable ,congressional committees    
reg>d+ :e!r1 & to :at ext5t1 ! ,secret>y
 has paid any :i/lebl[] aw>ds =         
in=mation relat+ to--  7#a7 violations  
"u ! ,int]nal ,rev5ue ,code ( #aihf1 or 
7#b7 violations ( requirem5ts m&at$ by  
sub*apt] ,,ii ( *apt] #ec ( title #ca1  
,unit$ ,/ates ,code 7commonly kn[n z !  
,bank ,secrecy ,act7 relat+ to ! ,report
 ( ,=eign ,bank & ,f9ancial ,acc\nts4   
7b7 ,,tigta ,n lat] ?an #ab mon?s aft] !
 date ( ! enactm5t ( ?is ,act1 !        
,treasury ,inspector ,g5]al = ,tax      
,adm9i/ration %all submit a report to ! 
applicable ,congressional committees :i*
 evaluates :e!r1 & to :at ext5t1 !      
,secret>y has ass]t$ p5alties =         
violations ( requirem5ts describ$ 9     

subsection 7a77#b7 9 lieu ( applicable  
p5alties "u ! ,int]nal ,rev5ue ,code (  
#aihf4  #abb4  ,:i/lebl[] re=ms  7a7    
,modifications to disclosure rules =    
:i/lebl[]s  7#a7 ,9 g5]al ,section      
#fajc7k7 is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#ac7 ,disclosure 
to :i/lebl[]s  7,a7 ,9 g5]al ,!         
,secret>y may disclose1 to any          
individual provid+ in=mation relat+ to  
any purpose describ$ 9 p>agraph 7#a7 or 
7#b7 ( section #gfbc7;a71 return        
in=mation relat$ to ! inve/igation ( any
 taxpay] ) respect to :om ! individual  
has provid$ su* in=mation1 b only to !  
ext5t t su* disclosure is necess>y 9    
obta9+ in=mation1 :i* is n o!rwise      
reasonably available1 ) respect to !    
correct det]m9ation ( tax liability =   
tax1 or ! am\nt to be collect$ ) respect
 to ! en=cem5t ( any o!r provision ( ?is
 title4  7,b7 ,updates on :i/lebl[]     
inve/igations ,! ,secret>y %all disclose
 to an individual provid+ in=mation     
relat+ to any purpose describ$ 9        

p>agraph 7#a7 or 7#b7 ( section         
#gfbc7;a7 ! foll[+3  7i7 ,n lat] ?an #cj
 days aft] a case = :i* ! individual has
 provid$ in=mation has be5 ref]r$ = an  
audit or exam9ation1 a notice ) respect 
to su* ref]ral4  7ii7 ,n lat] ?an #cj   
days aft] a taxpay] ) respect to :om !  
individual has provid$ in=mation has    
made a paym5t ( tax ) respect to tax    
liability to :i* su* in=mation relates1 
a notice ) respect to su* paym5t4  7iii7
 ,subject to su* requirem5ts &          
conditions z are prescrib$ by !         
,secret>y1 ^u a writt5 reque/ by su*    
individual--  7,i7 in=mation on ! /atus 
& /age ( any inve/igation or action     
relat$ to su* in=mation1 &  7,,ii7 9 !  
case ( a det]m9ation ( ! am\nt ( any    
aw>d "u section #gfbc7;b71 ! reasons =  
su* det]m9ation4  ,clause 7iii7 %all n  
apply to any in=mation if ! ,secret>y   
det]m9es t disclosure ( su* in=mation   
w\ld s]i\sly impair ,f$]al tax          
adm9i/ration4 ,in=mation describ$ 9     
clauses 7i71 7ii71 & 7iii7 may be       

disclos$ to a designee ( ! individual   
provid+ su* in=mation 9 accordance )    
guidance provid$ by ! ,secret>y4  4     
7#b7 ,con=m+ am5dm5ts  7,a7             
,confid5tiality ( in=mation ,section    
#fajc7;a77#c7 is am5d$ by /rik+         
subsection 7k77#aj7 & ins]t+ p>agraph   
7#aj7 or 7#ac7 ( subsection 7k74  7,b7  
,p5alty = unau?oriz$ disclosure ,section
 #gbac7;a77#b7 is am5d$ by /rik+        
7k77#aj7 & ins]t+ 7k77#aj7 or 7#ac74    
7,c7 ,coord9ation ) au?ority to disclose
 = inve/igative purposes ,section       
#fajc7k77#f7 is am5d$ by add+ at ! end !
 foll[+ new s5t5ce3 ,?is p>agraph %all n
 apply to any disclosure to an          
individual provid+ in=mation relat+ to  
any purpose describ$ 9 p>agraph 7#a7 or 
7#b7 ( section #gfbc7;a7 :i* is made "u 
p>agraph 7#ac77;,a744  7b7 ,protection  
aga9/ retaliation ,section #gfbc is     
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7c7 ,civil action to       
protect aga9/ retaliation cases  7#a7   
,anti-retaliation :i/lebl[] protection =

 employees ,no employ] or any (fic]1    
employee1 contractor1 subcontractor1 or 
ag5t ( su* employ] may dis*>ge1 demote1 
susp5d1 ?reat51 h>ass1 or 9 any o!r     
mann] discrim9ate aga9/ an employee 9 ! 
t]ms & conditions ( employm5t 7includ+  
?r\gh an act 9 ! ord9>y c\rse ( su*     
employee's duties7 9 reprisal = any     
lawful act done by ! employee--  7,a7 to
 provide in=mation1 cause in=mation to  
be provid$1 or o!rwise assi/ 9 an       
inve/igation reg>d+ und]paym5t ( tax or 
any conduct :i* ! employee reasonably   
believes con/itutes a violation ( !     
int]nal rev5ue laws or any provision (  
,f$]al law relat+ to tax fraud1 :5 !    
in=mation or assi/ance is provid$ to !  
,int]nal ,rev5ue ,s]vice1 ! ,secret>y ( 
,treasury1 ! ,treasury ,inspector ,g5]al
 = ,tax ,adm9i/ration1 ! ,comptroll]    
,g5]al ( ! ,unit$ ,/ates1 ! ,dep>tm5t ( 
,ju/ice1 ! ,unit$ ,/ates ,congress1 a   
p]son ) sup]visory au?ority ov] !       
employee1 or any o!r p]son work+ = !    
employ] :o has ! au?ority to inve/igate1

 discov]1 or t]m9ate misconduct1 or     
7,b7 to te/ify1 p>ticipate 91 or o!rwise
 assi/ 9 any adm9i/rative or judicial   
action tak5 by ! ,int]nal ,rev5ue       
,s]vice relat+ to an alleg$ und]paym5t (
 tax or any violation ( ! int]nal rev5ue
 laws or any provision ( ,f$]al law     
relat+ to tax fraud4  7#b7 ,en=cem5t    
action  7,a7 ,9 g5]al ,a p]son :o       
alleges dis*>ge or o!r reprisal by any  
p]son 9 violation ( p>agraph 7#a7 may   
seek relief "u p>agraph 7#c7 by--  7i7  
fil+ a compla9t ) ! ,secret>y ( ,labor1 
or  7ii7 if ! ,secret>y ( ,labor has n  
issu$ a f9al decision )9 #ahj days ( !  
fil+ ( ! compla9t & !re is no %[+ t su* 
delay is due to ! bad fai? ( ! claimant1
 br++ an action at law or equity = de   
novo review 9 ! appropriate di/rict c\rt
 ( ! ,unit$ ,/ates1 :i* %all h          
jurisdiction ov] su* an action )\t reg>d
 to ! am\nt 9 controv]sy4  7,b7         
,proc$ure  7i7 ,9 g5]al ,an action "u   
subp>agraph 7,a77ii7 %all be gov]n$ "u !
 rules & proc$ures set =? 9 section     

#dbaba7;b7 ( title #di1 ,unit$ ,/ates   
,code4  7ii7 ,exception ,notification   
made "u section #dbaba7;b77#a7 ( title  
#di1 ,unit$ ,/ates ,code1 %all be made  
to ! p]son nam$ 9 ! compla9t & to !     
employ]4  7iii7 ,burd5s ( pro( ,an      
action br\ght "u subp>agraph 7,a77ii7   
%all be gov]n$ by ! legal burd5s ( pro( 
set =? 9 section #dbaba7;b7 ( title #di1
 ,unit$ ,/ates ,code1 except t 9 apply+ 
su* section--  7,i7 behavior describ$ 9 
p>agraph 7#a7 %all be sub/itut$ =       
behavior describ$ 9 p>agraphs 7#a7 ?r\gh
 7#d7 ( subsection 7a7 ea* place x      
appe>s 9 p>agraph 7#b77;,b7 !re(1 &     
7,,ii7 a violation ( p>agraph 7#a7 %all 
be sub/itut$ = a violation ( subsection 
7a7 ea* place x appe>s4  7iv7 ,/atute ( 
limitations ,a compla9t "u subp>agraph  
7,a77i7 %all be fil$ n lat] ?an #ahj    
days aft] ! date on :i* ! violation     
occurs4  7v7 ,jury trial ,a p>ty to an  
action br\ght "u subp>agraph 7,a77ii7   
%all be entitl$ to trial by jury4  7#c7 
,rem$ies  7,a7 ,9 g5]al ,an employee    

prevail+ 9 any action "u p>agraph       
7#b77;,a7 %all be entitl$ to all relief 
necess>y to make ! employee :ole4  7,b7 
,comp5satory damages ,relief = any      
action "u subp>agraph 7,a7 %all         
include-- 7i7 re9/atem5t ) ! same       
s5iority /atus t ! employee w\ld h _h1 b
 = ! reprisal1  7ii7 ! sum ( #bjj p]c5t 
( ! am\nt ( back pay & #ajj p]c5t ( all 
lo/ b5efits1 ) int]e/1 &  7iii7         
comp5sation = any special damages su/a9$
 z a result ( ! reprisal1 includ+       
litigation co/s1 exp]t witness fees1 &  
reasonable attorney fees4  7#d7 ,rights 
reta9$ by employee ,no?+ 9 ?is section  
%all be deem$ to dim9i% ! rights1       
privileges1 or rem$ies ( any employee "u
 any ,f$]al or ,/ate law1 or "u any     
collective b>ga9+ agreem5t4  7#e7       
,non5=ceability ( c]ta9 provisions waiv+
 rights & rem$ies or requir+ arbitration
 ( disputes  7,a7 ,waiv] ( rights &     
rem$ies ,! rights & rem$ies provid$ = 9 
?is subsection may n be waiv$ by any    
agreem5t1 policy =m1 or condition (     

employm5t1 includ+ by a pr$ispute       
arbitration agreem5t4  7,b7 ,pr$ispute  
arbitration agreem5ts ,no pr$ispute     
arbitration agreem5t %all be valid or   
en=ceable1 if ! agreem5t requires       
arbitration ( a dispute aris+ "u ?is    
subsection4  4  7c7 ,effective date     
7#a7 ,9 g5]al ,! am5dm5ts made by       
subsection 7a7 %all apply to disclosures
 made aft] ! date ( ! enactm5t ( ?is    
,act4  7#b7 ,civil protection ,! am5dm5t
 made by subsection 7b7 %all take effect
 on ! date ( ! enactm5t ( ?is ,act4  ,d 
,re=m ( ,laws ,gov]n+ ,int]nal ,rev5ue  
,s]vice ,employees  #aca4 ,electronic   
record ret5tion  7a7 ,ret5tion ( records
  7#a7 ,9 g5]al ,email records ( !      
,int]nal ,rev5ue ,s]vice %all be reta9$ 
9 an appropriate electronic sy/em t     
supports records managem5t & litigation 
requirem5ts1 includ+ ! capability to    
id5tify1 retrieve1 & reta9 ! records1 9 
accordance ) ! requirem5ts describ$ 9   
p>agraph 7#b74  7#b7 ,requirem5ts  7,a7 
,prior to c]tification ,! ,commission] (

 ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! 
,int]nal ,rev5ue ,s]vice %all reta9 all 
email records g5]at$ on or aft] ! date (
 ! enactm5t ( ?is ,act & be=e ! date on 
:i* ! ,treasury ,inspector ,g5]al = ,tax
 ,adm9i/ration makes ! c]tification "u  
subsection 7c77#a74  7,b7 ,pr9cipal     
(fic]s & specifi$ employees ,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#b77;,b71 ! ,commission] ( ,int]nal 
,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal  
,rev5ue ,s]vice %all transf] ! email    
records ( pr9cipal (fic]s & specifi$    
employees ( ! ,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#b77;,b7 & 7b71 ! ,treasury         
,inspector ,g5]al = ,tax ,adm9i/ration  
%all c]tify to ! applicable             
,congressional committees t ! ,int]nal  
,rev5ue ,s]vice is 9 compliance ) su*   
requirem5ts4  7#b7 ,reports  7,a7       
,int]im report ,n lat] ?an ,septemb]    
#cj1 #bjaf1 ! ,treasury ,inspector      
,g5]al = ,tax ,adm9i/ration %all submit 
a report to ! applicable ,congressional 
committees on ! /eps be+ tak5 by !      
,commission] ( ,int]nal ,rev5ue & !     
,*ief ,c\nsel = ! ,int]nal ,rev5ue      
,s]vice to comply ) ! requirem5ts (     
subsections 7a77#b77;,b7 & 7b74  7,b7   
,f9al report ,n lat] ?an ,april #a1     
#bjag1 ! ,treasury ,inspector ,g5]al =  
,tax ,adm9i/ration %all submit a report 
to ! applicable ,congressional          
committees describ+ :e!r ! ,int]nal     
,rev5ue ,s]vice is 9 compliance ) !     

requirem5ts ( subsections 7a77#b77;,b7 &
 7b74  7d7 ,def9itions ,= purposes ( ?is
 section-- 7#a7 ,pr9cipal (fic] ,! 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$]al  
,regi/]1  7,b7 any employee :o is a     
s5ior /aff memb] report+ directly to !  
,commission] ( ,int]nal ,rev5ue or !    
,*ief ,c\nsel = ! ,int]nal ,rev5ue      
,s]vice1 &  7,c7 any associate c\nsel1  
deputy c\nsel1 or division head 9 !     
,(fice ( ! ,*ief ,c\nsel = ! ,int]nal   
,rev5ue ,s]vice4  7#b7 ,specifi$        
employee ,! 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]vice1 &  7,b7 is n a

 pr9cipal (fic] ( ! ,int]nal ,rev5ue    
,s]vice4  #acb4 ,s5se ( ! ,s5ate on     
revision ( ! ,hat* ,act ,x is ! s5se ( !
 ,s5ate t clause 7i7 ( section          
#gcbc7;b77#b77;,b7 ( title #e1 ,unit$   
,/ates ,code1 %\ld be am5d$ to include  
any employee ( ! ,dep>tm5t ( ! ,treasury
 :o is prim>ily responsible = matt]s    
relat+ to organizations :i* are exempt f
 taxation pursuant to section #eja7;c7  
or #ebg ( ! ,int]nal ,rev5ue ,code (    
#aihf4  #acc4 ,prohibition on rehir+ =m]
 ,,irs employees :o 7 involunt>ily      
sep>at$ = misconduct  7a7 ,9 g5]al      
,section #ghjd is am5d$ by add+ at ! end
 ! foll[+ new subsection3  7d7          
,prohibition on rehir+ employees        
involunt>ily sep>at$ ,! ,commission] may
 n employ any individual previ\sly      
employ$ by ! ,commission] :o 0 remov$ = 
misconduct "u ?is sub*apt] or *apt] #dc 
or *apt] #ge ( title #e1 ,unit$ ,/ates  
,code1 or ^: employm5t 0 t]m9at$ "u     
section #abjc ( ! ,int]nal ,rev5ue      
,s]vice ,re/ructur+ & ,re=m ,act ( #aiih

 7#bf ,u4,s4,c4 #ghjd note74  4  7b7    
,effective date  7#a7 ,9 g5]al ,except z
 provid$ 9 p>agraph 7#b71 ! am5dm5t made
 by subsection 7a7 %all apply ) respect 
to any employee remov$ f employm5t be=e1
 on1 or aft] ! date ( ! enactm5t ( ?is  
,act4  7#b7 ,exception ,! am5dm5t made  
by subsection 7a7 %all n apply to any   
employee :o is employ$ by ! ,int]nal    
,rev5ue ,s]vice z ( ! date ( ! enactm5t 
( ?is ,act ) respect to any removal =   
misconduct :i* occurr$ be=e su* date4   
#acd4 ,au?ority to remove or transf]    
s5ior ,,irs executives :o fail 9 _!     
p]=mance or engage 9 s]i\s misconduct   
7a7 ,9 g5]al ,section #abjc ( ! ,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  
subsection3  7f7 ,removal ( s5ior       
executives bas$ on p]=mance or          
misconduct  7#a7 ,removal or transf]    
7,a7 ,9 g5]al ,! ,commission] ( ,int]nal
 ,rev5ue 7ref]r$ to 9 ?is subsection z !
 ,commission]7 may remove an individual 

employ$ 9 a s5ior executive position at 
! ,int]nal ,rev5ue ,s]vice f ! s5ior    
executive position if ! ,commission]    
det]m9es ! p]=mance or misconduct ( !   
individual w>rants su* removal4 ,if !   
,commission] s removes su* an           
individual1 ! ,commission] may--  7i7   
remove ! individual f ! civil s]vice 7z 
def9$ 9 section #baja ( title #e1 ,unit$
 ,/ates ,code72 or  7ii7 9 ! case ( an  
individual describ$ 9 subp>agraph 7,b71 
transf] ! individual f ! s5ior executive
 position to a ,g5]al ,s*$ule position  
at any grade ( ! ,g5]al ,s*$ule = :i* ! 
individual is qualifi$ & t !            
,commission] det]m9es is appropriate4   
7,b7 ,individuals eligible = transf] ,an
 individual describ$ 9 ?is subp>agraph  
is an individual :o-- 7i7 previ\sly     
occupi$ a p]man5t position )9 !         
competitive s]vice 7z t t]m is def9$ 9  
section #bajb ( title #e1 ,unit$ ,/ates 
,code72  7ii7 previ\sly occupi$ a       
p]man5t position )9 ! except$ s]vice 7z 
t t]m is def9$ 9 section #bajc ( title  

#e1 ,unit$ ,/ates ,code72 or  7iii7     
prior to employm5t 9 a s5ior executive  
position at ! ,int]nal ,rev5ue ,s]vice1 
did n occupy any position )9 ! ,f$]al   
,gov]nm5t4  7#b7 ,pay ( transf]r$       
individuals  7,a7 ,9 g5]al ,not)/&+ any 
o!r provision ( law1 includ+ !          
requirem5ts ( section #ceid ( title #e1 
,unit$ ,/ates ,code1 any individual     
transf]r$ to a ,g5]al ,s*$ule position  
"u p>agraph 7#a77;,a77ii7 %all1 beg9n+  
on ! date ( su* transf]1 receive !      
annual rate ( pay applicable to su*     
position4  7,b7 ,paid leave dur+ appeal 
,an individual s transf]r$ may n be     
plac$ on adm9i/rative leave or any o!r  
category ( paid leave dur+ ! p]iod dur+ 
:i* an appeal 7if any7 "u ?is section is
 ongo+1 & may only receive pay if !     
individual reports = duty4 ,if an       
individual s transf]r$ does n report =  
duty1 su* individual %all n receive pay 
or o!r b5efits pursuant to p>agraph     
7#e77;,e74  7#c7 ,notice to ,congress ,n
 lat] ?an #cj days aft] remov+ or       

transf]r+ an individual f a s5ior       
executive position "u p>agraph 7#a71 !  
,commission] %all submit writt5 notice (
 su* removal or transf] & ! reason = su*
 removal or transf] to--  7,a7 !        
,committee on ,f9ance ( ! ,s5ate2  7,b7 
! ,committee on ,homel& ,security &     
,gov]nm5tal ,affairs ( ! ,s5ate2  7,c7 !
 ,committee on ,ways & ,means ( ! ,h\se 
( ,repres5tatives2 &  7,d7 ! ,committee 
on ,ov]sight & ,gov]nm5t ,re=m ( ! ,h\se
 ( ,repres5tatives4  7#d7 ,proc$ure     
7,a7 ,9 g5]al ,! proc$ures "u section   
#gedc7;b7 ( title #e1 ,unit$ ,/ates     
,code1 %all n apply to a removal or     
transf] "u ?is section4  7,b7 ,appeal to
 ,m]it ,sy/em ,protection ,bo>d  7i7 ,9 
g5]al ,subject to clause 7ii7 & p>agraph
 7#e71 any removal or transf] "u        
p>agraph 7#a7 may be appeal$ to ! ,m]it 
,sy/ems ,protection ,bo>d "u section    
#ggja ( title #e1 ,unit$ ,/ates ,code4  
7ii7 ,deadl9e = appeal ,an appeal "u    
clause 7i7 ( a removal or transf] may   
only be made if su* appeal is made n    

lat] ?an #g days aft] ! date ( su*      
removal or transf]4  7#e7 ,exp$it$      
review by adm9i/rative law judge  7,a7  
,9 g5]al ,^u receipt ( an appeal "u     
p>agraph 7#d77;,b77i71 ! ,m]it ,sy/ems  
,protection ,bo>d %all ref] su* appeal  
to an adm9i/rative law judge pursuant to
 section #ggja7;b77#a7 ( title #e1      
,unit$ ,/ates ,code4 ,! adm9i/rative law
 judge %all exp$ite any su* appeal "u   
su* section &1 9 any su* case1 %all     
issue a decision n lat] ?an #ba days    
aft] ! date ( ! appeal4  7,b7 ,f9ality (
 decision ,not)/&+ any o!r provision (  
law1 includ+ section #ggjc ( title #e1  
,unit$ ,/ates ,code1 ! decision ( an    
adm9i/rative law judge "u subp>agraph   
7,a7 %all be f9al & %all n be subject to
 any fur!r appeal4  7,c7 ,failure to    
rea* decision ,9 any case 9 :i* !       
adm9i/rative law judge _c issue a       
decision 9 accordance ) ! #ba-;day      
requirem5t "u subp>agraph 7,a71 !       
removal or transf] is f9al4 ,9 su* a    
case1 ! ,m]it ,sy/ems ,protection ,bo>d 

%all1 )9 #ad days aft] ! date t su*     
removal or transf] is f9al1 submit to   
,congress & ! ,committees describ$ 9    
p>agraph 7#c7 a report t expla9s !      
reasons :y a decision 0 n issu$ 9       
accordance ) su* requirem5t4  7,d7      
,prohibition on /ay ( removal or transf]
 ,! ,m]it ,sy/ems ,protection ,bo>d or  
adm9i/rative law judge may n /ay any    
removal or transf] "u ?is subsection4   
7,e7 ,p]iod ( review ,dur+ ! p]iod      
beg9n+ on ! date on :i* an individual   
appeals a removal f ! civil s]vice "u   
p>agraph 7#d7 & end+ on ! date t !      
adm9i/rative law judge issues a f9al    
decision on su* appeal1 su* individual  
may n receive any pay1 aw>ds1 bonuses1  
inc5tives1 all[ances1 diff]5tials1 /ud5t
 loan repaym5ts1 special paym5ts1 or    
b5efits4  7,f7 ,relevant in=mation to be
 provid$ ,to ! maximum ext5t            
practicable1 ! ,commission] %all provide
 to ! ,m]it ,sy/ems ,protection ,bo>d1 &
 to any adm9i/rative law judge to :om an
 appeal "u ?is section is ref]r$1 su*   

in=mation & assi/ance z may be necess>y 
to ensure an appeal "u ?is p>agraph is  
exp$it$4  7#f7 ,relation to o!r         
provisions ( law  7,a7 ,9 g5]al ,!      
au?ority provid$ by ?is subsection is 9 
addition to1 & %all n be con/ru$ to     
limit or dim9i%1 ! au?ority provid$ by--
  7i7 subsections 7a7 & 7c72 &  7ii7    
section #ceib or sub*apt] ,v ( *apt] #ge
 ( title #e1 ,unit$ ,/ates ,code4  7,b7 
,removal f ,s5ior ,executive ,s]vice    
,section #ceib7;b77#a7 ( title #e1      
,unit$ ,/ates ,code1 does n apply to an 
action to remove or transf] an          
individual "u ?is subsection4  7#g7     
,def9itions ,= purposes ( ?is           
subsection3 7,a7 ,individual ,! t]m     
individual means a c>e] appo9tee 7z t   
t]m is def9$ 9 section #cacb7;a77#d7 (  
title #e1 ,unit$ ,/ates ,code74  7,b7   
,misconduct  7i7 ,9 g5]al ,subject to   
clause 7ii71 ! t]m misconduct includes  
neglect ( duty1 malfeasance1 or failure 
to accept a direct$ reassignm5t or to   
accompany a position 9 a transf] (      

function4  7ii7 ,exception ,! t]m       
misconduct %all n include any act or    
omission describ$ 9 subsection 7b74     
7,c7 ,s5ior executive position ,! t]m   
s5ior executive position means a ,s5ior 
,executive ,s]vice position 7z su* t]m  
is def9$ 9 section #cacb7;a77#b7 ( title
 #e1 ,unit$ ,/ates ,code74  4  7b7      
,e/abli%m5t ( exp$it$ review process    
7#a7 ,9 g5]al ,n lat] ?an #fj days aft] 
! date ( ! enactm5t ( ?is ,act1 ! ,m]it 
,sy/ems ,protection ,bo>d %all e/abli% &
 put into effect a process to conduct   
exp$it$ reviews 9 accordance )          
subsection 7f7 ( section #abjc ( !      
,int]nal ,rev5ue ,s]vice ,re/ructur+ &  
,re=m ,act ( #aiih1 z add$ by ?is ,act4 
7#b7 ,inapplicability ( c]ta9           
regulations ,section #abja4bb ( title   
#e1 ,code ( ,f$]al ,regulations1 z 9    
effect on ! day be=e ! date ( ! enactm5t
 ( ?is ,act1 %all n apply to exp$it$    
reviews c>ri$ out "u su* section        
#abjc7;f74  7#c7 ,waiv] ,! ,m]it ,sy/ems
 ,protection ,bo>d may waive any o!r    

regulation 9 ord] to provide = ! exp$it$
 review requir$ "u su* section          
#abjc7;f74  7#d7 ,review by ,m]it       
,sy/ems ,protection ,bo>d ,n lat] ?an   
#cj days aft] ! date ( ! enactm5t ( ?is 
,act1 ! ,m]it ,sy/ems ,protection ,bo>d 
%all submit to ! committees describ$ 9  
p>agraph 7#c7 ( su* section #abjc7;f7 a 
report on ! actions ! ,bo>d plans to    
take to conduct exp$it$ reviews "u su*  
section4 ,su* report %all include a     
description ( ! res\rces ! ,bo>d        
det]m9es w be necess>y to conduct su*   
reviews & a description ( :e!r any      
res\rces w be necess>y to conduct su*   
reviews t 7 n available to ! ,bo>d on ! 
day be=e ! date ( ! enactm5t ( ?is ,act4
  7c7 ,tempor>y exemption f c]ta9       
limitation on initiation ( removal f    
s5ior executive s]vice ,dur+ ! #abj-;day
 p]iod beg9n+ on ! date ( ! enactm5t (  
?is ,act1 an action to remove an        
individual f ! ,s5ior ,executive ,s]vice
 at ! ,int]nal ,rev5ue ,s]vice pursuant 
to section #gedc ( title #e1 ,unit$     

,/ates ,code1 may be initiat$1 not)/&+  
section #ceib7;b7 ( su* title1 or any   
o!r provision ( law4  7d7 ,con/ruction  
,no?+ 9 ?is section or section #abjc7;f7
 ( ! ,int]nal ,rev5ue ,s]vice           
,re/ructur+ & ,re=m ,act ( #aiih1 z add$
 by ?is ,act1 %all be con/ru$ to apply  
to an appeal ( a removal1 transf]1 or   
o!r p]sonnel action t 0 p5d+ be=e ! date
 ( ! enactm5t ( ?is ,act4  #ace4 ,limit 
p>ticipation ( ?ird-p>ty contractors =  
sworn te/imony tak5 pursuant to a       
summons f ! ,,irs  7a7 ,9 g5]al ,section
 #gfjb is am5d$ by add+ at ! end !      
foll[+ new subsection3  7f7 ,limitation 
on access ( p]sons o!r ?an ,,irs (fic]s 
& employees ,! au?ority grant$ "u ?is   
section may n be delegat$1 directly or  
indirectly1 to any p]son au?oriz$ to    
receive returns & return in=mation "u   
section #fajc7n74  4  7b7 ,effective    
date  7#a7 ,9 g5]al ,except z provid$ 9 
p>agraph 7#b71 ! am5dm5t made by ?is    
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  7#b7 ,application 

to contracts 9 effect ,! am5dm5t made by
 ?is section %all apply to any contract 
9 effect on ! date ( ! enactm5t ( ?is   
,act = an activity describ$ 9 section   
#fajc7n7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 pursuant to tempor>y ,treasury   
,regulation section #cja4gfjb-a,t       
publi%$ 9 ,int]nal ,rev5ue ,bullet9     
#bjad-bh or any simil> or successor     
regulation4  #acf4 ,notification (      
unau?oriz$ inspection or disclosure (   
returns & return in=mation  7a7 ,9 g5]al
 ,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 or a ,f$]al or ,/ate ag5cy 7^u  
notice to ! ,secret>y by su* ,f$]al or  
,/ate ag5cy7 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 ( !  

unau?oriz$ inspection or disclosure & ! 
rights ( ! taxpay] "u su* adm9i/rative  
det]m9ation44  7b7 ,effective date ,!   
am5dm5t made by ?is section %all apply  
to det]m9ations propos$ aft] ! date :i* 
is #ahj days aft] ! date ( ! enactm5t ( 
?is ,act4  ,e ,exempt ,organizations    
#ada4 ,m&atory e-fil+ by 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 ,con=m+ am5dm5t  
,p>agraph 7#g7 ( section #ebg7;j7 is    
am5d$ by /rik+ if ! organization has &  
all t foll[s ?r\gh su* cal5d> ye>4  7c7 
,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 #ebg7;j77#g7  
or #fjcc7n7 %all be made available by ! 

,secret>y to ! public z soon z          
practicable 9 a ma*9e readable =mat t   
does n p]mit alt]ation or manipulation (
 su* return44  7d7 ,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 organization or any o!r       
organization = :i* ! ,secret>y det]m9es 
! application ( ! am5dm5ts made by      
subsections 7a7 & 7b7 w\ld cause undue  
burd51 ! ,secret>y may waive application
 ( su* am5dm5ts to ei!r or bo? ( !      
organization's fir/ #b taxable ye>s     
beg9n+ 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   
waive application ( ! am5dm5ts made by  
subsections 7a7 & 7b7 to ei!r or bo? ( !
 organization's fir/ #b taxable ye>s    
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #adb4 ,repeal ( sub/antiation    
exception = c]ta9 *>itable contributions
 report$ by ! donee organization  7a7 ,9
 g5]al ,section #agj7;f77#h7 is am5d$-- 
7#a7 by /rik+ subp>agraph 7,d71 &  7#b7 
by r$esignat+ subp>agraph 7,e7 z        
subp>agraph 7,d74  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
take effect on ! date ( ! enactm5t ( ?is
 ,act4  #adc4 ,prohibit ! use ( ,,irs   
funds = political t>get+ ,none ( ! funds

 made available "u any ,act may be us$  
by ! ,int]nal ,rev5ue ,s]vice to t>get  
citiz5s ( ! ,unit$ ,/ates = ex]cis+ any 
"r gu>ante$ "u ! ,fir/ ,am5dm5t to !    
,con/itution ( ! ,unit$ ,/ates4  #add4  
,notification to exempt organizations   
prior to revok+ exempt /atus = fail+ to 
file in=mation returns  7a7 ,9 g5]al    
,section #fjcc7;j7 is am5d$ by          
r$esignat+ p>agraphs 7#b7 & 7#c7 z      
p>agraphs 7#c7 & 7#d71 respectively1 &  
by ins]t+ aft] p>agraph 7#a7 ! foll[+   
new p>agraph3  7#b7 ,requirem5t ( notice
  7,a7 ,9 g5]al ,n lat] ?an #bgj days   
aft] ! date an organization describ$ 9  
p>agraph 7#a7 fails to file ! annual    
return or notice ref]5c$ 9 p>agraph 7#a7
 = #b consecutive ye>s1 ! ,secret>y %all
 notify ! organization--  7i7 t !       
,int]nal ,rev5ue ,s]vice has no record (
 su* a return or notice f su*           
organization = #b consecutive ye>s1 &   
7ii7 ab\t ! p5alty t w occur "u ?is     
subsection if ! organization fails to   
file su* a return or notice by ! date ( 

! next fil+ deadl9e4  ,! notification "u
 ! prec$+ s5t5ce %all include in=mation 
ab\t h[ to comply ) ! fil+ requirem5ts  
"u subsection 7a77#a7 & 7i74  4  7b7    
,re9/atem5t )\t application ,p>agraph   
7#c7 ( section #fjcc7;j71 z r$esignat$  
"u subsection 7a71 is am5d$--  7#a7 by  
/rik+ ,any organization & ins]t+ !      
foll[+3  7,a7 ,9 g5]al ,except z provid$
 9 subp>agraph 7,b71 any organization  1
 &  7#b7 by add+ at ! end ! foll[+ new  
subp>agraph3  7,b7 ,retroactive         
re9/atem5t )\t application if actual    
notice n provid$ ,if an organization    
describ$ 9 p>agraph 7#a7--  7i7         
demon/rates to ! satisfaction ( !       
,secret>y t ! organization did n receive
 ! notice requir$ "u p>agraph 7#b71 &   
7ii7 files an annual return or notice   
ref]5c$ 9 p>agraph 7#a7 = ! curr5t ye>1 
!n ! ,secret>y may re9/ate !            
organization's exempt /atus effective f 
! date ( ! revocation "u p>agraph 7#a7  
)\t ! ne$ = an application4  4  7c7     
,effective date ,! am5dm5ts made by ?is 

section %all apply to notices & returns 
requir$ to be fil$ aft] ,decemb] #ca1   
#bjae4  ,,ii ,protection ( ,taxpay]s f  
,id5tity ,!ft & ,tax ,fraud  #bja4 ,s+le
 po9t ( contact = id5tity !ft victims   
7a7 ,9 g5]al ,! ,secret>y %all e/abli% &
 implem5t proc$ures to ensure t any     
taxpay] ^: return has be5 delay$ or     
o!rwise adv]sely affect$ due to id5tity 
!ft has a s+le po9t ( contact at !      
,int]nal ,rev5ue ,s]vice ?r\gh\t !      
process+ ( ! taxpay]'s case4 ,! s+le    
po9t ( contact %all track ! taxpay]'s   
case to completion & coord9ate ) o!r    
specializ$ units to resolve case issues 
z quickly z possible4  7b7 ,s+le po9t ( 
contact  7#a7 ,9 g5]al ,= purposes (    
subsection 7a71 ! s+le po9t ( contact   
may consi/ ( a team or subset (         
specially tra9$ employees :o--  7,a7 h !
 ability to "w across functions to      
resolve ! issues involv$ 9 ! taxpay]'s  
case1 &  7,b7 %all be acc\ntable = h&l+ 
! case until its resolution4  7#b7 ,team
 or subset ,! employees includ$ )9 !    

team or subset describ$ 9 p>agraph 7#a7 
may *ange z requir$ to meet ! ne$s ( !  
,int]nal ,rev5ue ,s]vice1 provid$ t     
proc$ures h be5 e/abli%$ to--  7,a7     
ensure cont9uity ( records & case       
hi/ory1 &  7,b7 notify ! taxpay] :5     
appropriate4  #bjb4 ,protect+ taxpay]s f
 telephone scams ,n lat] ?an #ab mon?s  
aft] ! date ( ! enactm5t ( ?is ,act1 !  
,treasury ,inspector ,g5]al = ,tax      
,adm9i/ration1 9 consultation ) !       
,*airman ( ! ,f$]al ,communications     
,commission & ! ,*airman ( ! ,f$]al     
,trade ,commission1 %all submit a report
 to ! applicable ,congressional         
committees :i* id5tifies pot5tial       
te*nological solutions to help protect  
taxpay]s f telephone calls f individuals
 :o are falsely claim+ to be call+ f or 
on behalf ( ! ,int]nal ,rev5ue ,s]vice1 
includ+ id5tify+ communications provid]s
 t (f] s]vices design$ to assi/ taxpay]s
 9 id5tify+ or prev5t+ su* calls4  #bjc4
 ,in=mation on id5tity !ft & tax scams  
,! ,secret>y %all provide to any taxpay]

 :o has be5 plac$ on hold dur+ a        
telephone call to any ,int]nal ,rev5ue  
,s]vice help l9e ! foll[+ in=mation3    
7#a7 ,in=mation ab\t common tax scams4  
7#b7 ,in=mation on :]e & h[ to report   
tax scams4  7#c7 ,additional advice on  
h[ taxpay]s c protect !mselves f id5tity
 !ft & tax scams4  #bjd4 ,report on     
,f$]al employee wage & tax )hold+       
report+ to ,/ate tax ag5cies ,n lat] ?an
 #ab mon?s aft] ! date ( ! enactm5t (   
?is ,act1 ! ,comptroll] ,g5]al %all     
submit a report to ! applicable         
,congressional committees :i* provides  
an analysis ( ! process & timel9e by :i*
 ! foll[+ entities provide ,f$]al       
employee wage & tax )hold+ in=mation to 
,/ate tax ag5cies3  7#a7 ,! ,national   
,f9ance ,c5t] ( ! ,dep>tm5t (           
,agriculture4  7#b7 ,! ,def5se ,f9ance &
 ,acc\nt+ ,s]vice ( ! ,dep>tm5t (       
,def5se4  7#c7 ,! ,national ,bus9ess    
,c5t] ( ! ,dep>tm5t ( ! ,int]ior4  7#d7 
,! ,national ,payroll ,bran* ( ! ,g5]al 
,s]vices ,adm9i/ration4  #bje4          

,notification ( suspect$ id5tity !ft    
7a7 ,9 g5]al ,*apt] #gg is am5d$ by add+
 at ! end ! foll[+ new section3  #gebi4 
,notification ( suspect$ id5tity !ft    
7a7 ,9 g5]al ,if ! ,secret>y det]m9es t 
!re has be5 or may h be5 an unau?oriz$  
use ( ! id5tity ( any individual1 !     
,secret>y %all1 )\t jeop>diz+ an        
inve/igation relat+ to tax              
adm9i/ration--  7#a7 z soon z           
practicable1 notify ! individual ( su*  
det]m9ation & provide-- 7,a7 in/ructions
 on h[ to file a report ) law en=cem5t  
reg>d+ ! unau?oriz$ use ( ! id5tity ( ! 
individual1  7,b7 ! id5tification ( any 
=ms necess>y = ! individual to complete 
& submit to law en=cem5t to p]mit access
 to p]sonal in=mation ( ! individual    
dur+ ! inve/igation1  7,c7 in=mation    
reg>d+ actions ! individual may take 9  
ord] to protect ! individual f h>m      
relat+ to su* unau?oriz$ use1 &  7,d7 an
 (f] ( id5tity protection measures to be
 provid$ to ! individual by ! ,int]nal  
,rev5ue ,s]vice1 su* z ! use ( an       

id5tity protection p]sonal id5tification
 numb] 7z def9$ 9 section #faji7;e771 & 
7#b7 at ! "t ! in=mation describ$ 9     
p>agraph 7#a7 is provid$ 7or1 if n      
available at su* "t1 z soon z           
practicable !reaft]71 issue additional  
notifications to su* individual 7or su* 
individual's designee7 reg>d+--  7,a7   
:e!r an inve/igation has be5 initiat$ 9 
reg>ds to su* unau?oriz$ use1  7,b7 :e!r
 ! inve/igation sub/antiat$ an          
unau?oriz$ use ( ! id5tity ( !          
individual1 &  7,c7 :e!r-- 7i7 any      
action has be5 tak5 aga9/ a p]son relat+
 to su* unau?oriz$ use1 or  7ii7 any    
ref]ral has be5 made = crim9al          
prosecution ( su* p]son &1 to ! ext5t   
su* in=mation is available1 :e!r su*    
p]son has be5 crim9ally *>g$ by         
indictm5t or in=mation4  7b7            
,employm5t-relat$ id5tity !ft  7#a7 ,9  
g5]al ,= purposes ( ?is section1 !      
unau?oriz$ use ( ! id5tity ( an         
individual includes ! unau?oriz$ use ( !
 id5tity ( ! individual to obta9        

employm5t4  7#b7 ,det]m9ation (         
employm5t-relat$ id5tity !ft ,= purposes
 ( ?is section1 9 mak+ a det]m9ation z  
to :e!r !re has be5 or may h be5 an     
unau?oriz$ use ( ! id5tity ( an         
individual to obta9 employm5t1 !        
,secret>y %all review any in=mation--   
7,a7 obta9$ f a /atem5t describ$ 9      
section #fjea or an in=mation return    
relat+ to comp5sation = s]vices r5d]$   
o!r ?an z an employee1 or  7,b7 provid$ 
to ! ,int]nal ,rev5ue ,s]vice by !      
,social ,security ,adm9i/ration reg>d+  
any /atem5t describ$ 9 section #fjea1   
:i* indicates t ! social security acc\nt
 numb] provid$ on su* /atem5t or        
in=mation return does n correspond ) !  
"n provid$ on su* /atem5t or in=mation  
return or ! "n on ! tax return report+ !
 income :i* is includ$ on su* /atem5t or
 in=mation return4  4  7b7 ,additional  
measures  7#a7 ,exam9ation ( bo? pap] & 
electronic /atem5ts & returns ,!        
,secret>y %all exam9e ! /atem5ts1       
in=mation returns1 & tax returns        

describ$ 9 section #gebi7;b77#b7 = any  
evid5ce ( employm5t-relat$ id5tity !ft1 
reg>dless ( :e!r su* /atem5ts or returns
 are submitt$ electronically or on pap]4
  7#b7 ,improvem5t ( effective return   
process+ program ) ,social ,security    
,adm9i/ration ,section #bcb ( ! ,social 
,security ,act 7#db ,u4,s4,c4 #dcb7 is  
am5d$ by ins]t+ aft] ! ?ird s5t5ce !    
foll[+3 ,= purposes ( c>ry+ out ! return
 process+ program describ$ 9 ! prec$+   
s5t5ce1 ! ,commission] ( ,social        
,security %all reque/1 n less ?an       
annually1 su* in=mation describ$ 9      
section #gebi7;b77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf z may be necess>y 
to ensure ! accuracy ( ! records ma9ta9$
 by ! ,commission] ( ,social ,security  
relat$ to ! am\nts ( wages paid to1 & ! 
am\nts ( self-employm5t income d]iv$ by1
 individuals44  7#c7 ,und]report+ (     
income ,! ,secret>y %all e/abli%        
proc$ures to ensure t income report$ 9  
connection ) ! unau?oriz$ use ( a       
taxpay]'s id5tity is n tak5 into acc\nt 

9 det]m9+ any p5alty = und]report+ (    
income by ! victim ( id5tity !ft4  7c7  
,cl]ical am5dm5t ,! table ( sections =  
*apt] #gg is am5d$ by add+ at ! end !   
foll[+ new item3  ,sec4 #gebi4          
,notification ( suspect$ id5tity !ft4  4
  7d7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to            
det]m9ations made aft] ! date ( !       
enactm5t ( ?is ,act4  ,july #ab1        
#bjaf,read twice & plac$ on ! cal5d>