,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #ecdb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bj1 #bjah,mr4   
,la,hood introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ensure t ! ,int]nal   
,rev5ue ,s]vice responds promptly to    
,taxpay] ,advocate ,directives1 & = o!r 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,improv+ ,assi/ance =      
,taxpay]s ,act4  #b4 ,treatm5t (        
,taxpay] ,advocate ,directives  7a7 ,9  
g5]al ,section #ghjc7;c7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#e7   
,taxpay] ,advocate ,directives ,9 ! case
 ( any ,taxpay] ,advocate ,directive    
issu$ by ! ,national ,taxpay] ,advocate 
pursuant to a delegation ( au?ority f ! 
,commission] ( ! ,int]nal ,rev5ue       
,s]vice--  7,a7 ! ,commission] or a     
,deputy ,commission] %all modify1       
resc9d1 or ensure compliance ) su*      
directive n lat] ?an #cj days aft] !    

issuance ( su* directive1 &  7,b7 9 !   
case ( any directive :i* is modifi$ or  
resc9d$ by a ,deputy ,commission]1 !    
,national ,taxpay] ,advocate may appeal 
to ! ,commission] & ! ,commission] %all1
 n lat] ?an #cj days aft] su* appeal is 
made1 ensure compliance ) su* directive 
z issu$ by ! ,national ,taxpay]         
,advocate or provide ! ,national        
,taxpay] ,advocate ) a detail$          
description ( ! reasons = any           
modification or rescission made or      
upheld by ! ,commission] pursuant to su*
 appeal4  4  7b7 ,report to c]ta9       
committees ( ,congress reg>d+ directives
 ,section #ghjc7;c77#b77;,b77ii7 ( su*  
,code is am5d$ by r$esignat+ subclauses 
7,,viii7 ?r\gh 7,,xi7 z subclauses      
7,,ix7 ?r\gh 7,,xii71 respectively1 & by
 ins]t+ aft] subclause 7,,vii7 ! foll[+ 
new subclause3  7,,viii7 id5tify any    
,taxpay] ,advocate ,directive :i* 0 n   
honor$ by ! ,int]nal ,rev5ue ,s]vice 9 a
 timely mann]1 z specifi$ "u p>agraph   
7#e72  4  7c7 ,effective date ,!        

am5dm5ts made by ?is section %all take  
effect on ! date ( ! enactm5t ( ?is     
,act4