,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ccdj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bj1 #bjag,mr4  
,doggett 7= himself1 ,ms4 ,judy ,*u (   
,cali=nia1 ,ms4 ,del,bene1 ,mr4 ,higg9s 
( ,new ,york1 ,mr4 ,lev91 ,ms4 ,sewell (
 ,alabama1 & ,mr4 ,?ompson ( ,cali=nia7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ,f9ancial   
,s]vices1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,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 !   
,/r5g!n+ ,taxpay] ,rights ,act ( #bjag4 
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$4  7c7 ,table ( cont5ts
 ,! table ( cont5ts ( ?is ,act is z     
foll[s3 ,sec4 #a4 ,%ort title2 etc4     
,title ,i--,prep>ation ( ,tax ,returns  
,sec4 #aja4 ,prep>] p5alties ) respect  
to prep>ation ( returns & o!r           
submissions4 ,sec4 #ajb4 ,limit         
r$isclosures & uses ( cons5t-bas$       
disclosures ( tax return in=mation4     
,title ,,ii--,improv+ ,,irs ,proc$ures  
,sec4 #bja4 ,modification ( requirem5ts 
relat+ to tax li5 in=mation conta9$ 9   
consum] cr$it reports4 ,sec4 #bjb4 ,de  
novo tax c\rt review ( innoc5t sp\se    
relief det]m9ations4 ,sec4 #bjc4        
,removal ( nonpaym5t p]iod f li/ (      
trigg]+ ev5ts = returns relat+ to       
cancellation ( indebt$ness4 ,sec4 #bjd4 
,special rules = levies t atta* to a    
fix$ & det]m9able "r4  ,i ,prep>ation ( 
,tax ,returns  #aja4 ,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  #ajb4    
,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  ,,ii ,improv+ ,,irs          
,proc$ures  #bja4 ,modification (       
requirem5ts relat+ to tax li5 in=mation 
conta9$ 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  #bjb4 ,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  2 &  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  #bjc4 ,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  #bjd4 ,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