,,ii #aad? ,,congress #a/ ,session ,s4 #iea ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,april #ae1 #bjae,ms4 ,ayotte introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to cl>ify t a duty ( ! ,commission] ( ,int]nal ,rev5ue is to ensure t ,int]nal ,rev5ue ,s]vice employees are famili> ) & act 9 accord ) c]ta9 taxpay] rights4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,taxpay] ,bill ( ,rights ,act ( #bjae4 #b4 ,duty to ensure t ,,irs employees are famili> ) & act 9 accord ) c]ta9 taxpay] rights 7a7 ,9 g5]al ,section #ghjc7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ p>agraph 7#c7 z p>agraph 7#d7 & by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 ,execution ( duties 9 accord ) taxpay] rights ,9 dis*>g+ 8 duties1 ! ,commission] %all ensure t employees ( ! ,int]nal ,rev5ue ,s]vice are famili> ) & act 9 accord ) taxpay] rights z af=d$ by o!r provisions ( ?is title1 includ+-- 7,a7 ! "r to be in=m$1 z describ$ 9 sections #fbab1 #fbac7;b71 #fdjb7l71 #fgea7;a71 #geba7;b77#a71 & #gebb ( ! ,int]nal ,rev5ue ,code ( #aihf1 & sections #ceja ?r\gh #cejd & #cejf ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 includ+-- 7i7 reasonable access to tax =ms & in/ruction booklets1 & 7ii7 writt5 guidance & correspond5ce f ! ,int]nal ,rev5ue ,s]vice t is accessible1 consi/5t1 writt5 9 pla9 language & easy to und]/&1 7,b7 ! "r to be treat$ fairly1 pr(essionally1 & c\rte\sly by ! employees ( ! ,int]nal ,rev5ue ,s]vice1 z describ$ 9 sections #fbab7;a71 #fcjd1 & #gebf ( ! ,int]nal ,rev5ue ,code ( #aihf & sections #cgje7;a7 & #cgji ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 7,c7 ! "r to pay no m ?an ! correct am\nt ( tax1 z describ$ 9 sections #fbab1 #fbac7;b71 #fdjb1 #fdjd7;a71 #fdjd7;e71 #fejb1 #gabb1 #gebd1 & #gebf ( ! ,int]nal ,rev5ue ,code ( #aihf & section #cejf ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 includ+ ! "r ( ! taxpay] to pay only ! am\nt ( tax legally due & to h all tax paym5ts appli$ prop]ly by ! ,int]nal ,rev5ue ,s]vice1 7,d7 ! "r to *all5ge ! position ( ! ,int]nal ,rev5ue ,s]vice & be he>d1 z describ$ 9 sections #fbab1 #fbac7;b71 #fcbj1 #fccj1 & #gebf ( ! ,int]nal ,rev5ue ,code ( #aihf1 7,e7 ! "r to appeal a decision ( ! ,int]nal ,rev5ue ,s]vice 9 an indep5d5t =um1 z describ$ 9 sections #faei7;e71 #fbab1 #fbac1 #fccj1 #gabb7;e71 #gabc1 #gdbb1 #gdbh1 #gdbi1 & #gdgf ?r\gh #gdgi ( ! ,int]nal ,rev5ue ,code ( #aihf & section #ajja7;a77#d7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 7,f7 ! "r to f9ality1 z describ$ 9 sections #fbac7;a71 #fdjb1 #feja1 #fejb1 #feaa1 #gdha1 & #gfje7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 7,g7 ! "r to privacy1 z describ$ 9 sections #fcbj1 #fccj1 #fcca1 #fccd1 #fcce1 #fccg1 #fcdj1 #gfjb7;e71 & #gabb7;d77#c77;,b7 ( su* ,code1 7,h7 ! "r to confid5tiality1 z describ$ 9 sections #fajc1 #fgab1 #gbaf1 #gebe1 #gfjb7;c71 & #ghjc7;c77#d77;,a77iv7 ( su* ,code1 7,i7 ! "r to reta9 repres5tation1 z describ$ 9 sections #gdcj1 #geba1 & #gebf ( su* ,code1 & 7,j7 ! "r to a fair & j tax sy/em t does n t>get individual taxpay]s or organizations bas$ on _! beliefs1 z describ$ 9 sections #faei1 #fccd1 #fdjd1 #fejb1 #feaa1 #ffea1 #ffef1 #fffb1 #ffgf1 #ffid1 #gabb1 #gebf1 #ghjc7;c71 & #ghaa ( su* ,code4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4