,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #ecdb  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bj1 #bjah,mr4
 ,la,hood introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 ensure that the ,internal ,revenue     
,service responds promptly to ,taxpayer 
,advocate ,directives1 and for other    
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,improving          
,assistance for ,taxpayers ,act4  #b4   
,treatment of ,taxpayer ,advocate       
,directives  7a7 ,in general ,section   
#ghjc7;c7 of the ,internal ,revenue     
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#e7 ,taxpayer ,advocate ,directives ,in
 the case of any ,taxpayer ,advocate    
,directive issued by the ,national      
,taxpayer ,advocate pursuant to a       
delegation of authority from the        
,commissioner of the ,internal ,revenue 
,service--  7,a7 the ,commissioner or a 

,deputy ,commissioner shall modify1     
rescind1 or ensure compliance with such 
directive not later than #cj days after 
the issuance of such directive1 and     
7,b7 in the case of any directive which 
is modified or rescinded by a ,deputy   
,commissioner1 the ,national ,taxpayer  
,advocate may appeal to the             
,commissioner and the ,commissioner     
shall1 not later than #cj days after    
such appeal is made1 ensure compliance  
with such directive as issued by the    
,national ,taxpayer ,advocate or provide
 the ,national ,taxpayer ,advocate with 
a detailed description of the reasons   
for any modification or rescission made 
or upheld by the ,commissioner pursuant 
to such appeal4  4  7b7 ,report to      
certain committees of ,congress         
regarding directives ,section           
#ghjc7;c77#b77;,b77ii7 of such ,code is 
amended by redesignating subclauses     
7,,viii7 through 7,,xi7 as subclauses   
7,,ix7 through 7,,xii71 respectively1   
and by inserting after subclause 7,,vii7

 the following new subclause3  7,,viii7 
identify any ,taxpayer ,advocate        
,directive which was not honored by the 
,internal ,revenue ,service in a timely 
manner1 as specified under paragraph    
7#e72  4  7c7 ,effective date ,the      
amendments made by this section shall   
take effect on the date of the enactment
 of this ,act4