#aaeth ,,congress #b;d ,session ,h4 ,r4 #eddd ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf to modernize and improve the ,internal ,revenue ,service1 to amend the ,internal ,revenue ,code of #aihf to make permanent the ,volunteer ,income ,tax ,assistance matching grant program1 to require the ,secretary of the ,treasury to establish a program for the issuance of identity protection personal identification numbers1 to amend the ,internal ,revenue ,code of #aihf to allow officers and employees of the ,department of the ,treasury to provide to taxpayers information regarding low-income taxpayer clinics1 to provide for a single point of contact at the ,internal ,revenue ,service for the taxpayers who are victims of tax-related identity theft1 to require notice from the ,secretary of the ,treasury in the case of any closure of a ,taxpayer ,assistance ,center1 to amend the ,internal ,revenue ,code of #aihf to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection1 to amend the ,internal ,revenue ,code of #aihf to improve cybersecurity and taxpayer identity protection1 and modernize the information technology of the ,internal ,revenue ,service1 to amend the ,internal ,revenue ,code of #aihf to restrict the immediate sale of seized property by the ,secretary of the ,treasury to perishable goods1 and for other purposes4 #a4 ,organization of ,act into divisions2 table of contents 7a7 ,divisions ,this ,act is organized into nine divisions as follows3 7#a7 ,division ,a--,taxpayer ,first ,act4 7#b7 ,division ,b--,return ,preparation programs for ,low-,income ,taxpayers4 7#c7 ,division ,c--,identity ,protection ,personal ,identification ,numbers4 7#d7 ,division ,d--,provision of ,information ,regarding ,low-,income ,taxpayer ,clinics4 7#e7 ,division ,e--,single ,point of ,contact for ,tax-,related ,identity ,theft ,victims4 7#f7 ,division ,f--,notice ,from ,,irs ,regarding ,closure of ,taxpayer ,assistance ,center4 7#g7 ,division ,g--,mandatory ,electronic ,filing for ,annual ,returns of ,exempt ,organizations4 7#h7 ,division ,h--#bast ,century ,,irs ,act4 7#i7 ,division ,i--,rules for ,seizure and ,sale of ,perishable ,goods ,restricted to ,only ,perishable ,goods4 7b7 ,table of ,contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,organization of ,act into divisions2 table of contents4 ,division ,a--,taxpayer ,first ,act ,sec4 #ajjja4 ,short title2 etc4 ,title ,i--,independent appeals process ,sec4 #aaaja4 ,establishment of ,internal ,revenue ,service ,independent ,office of ,appeals4 ,title ,,ii--,improved ,service ,sec4 #aabja4 ,comprehensive customer service strategy4 ,sec4 #aabjb4 ,,irs ,free ,file ,program4 ,sec4 #aabjc4 ,low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise4 ,title ,,iii--,sensible ,enforcement ,sec4 #aacja4 ,internal ,revenue ,service seizure requirements with respect to structuring transactions4 ,sec4 #aacjb4 ,exclusion of interest received in action to recover property seized by the ,internal ,revenue ,service based on structuring transaction4 ,sec4 #aacjc4 ,clarification of equitable relief from joint liability4 ,sec4 #aacjd4 ,modification of procedures for issuance of third-party summons4 ,sec4 #aacje4 ,establishment of income threshold for referral to private debt collection4 ,sec4 #aacjf4 ,reform of notice of contact of third parties4 ,sec4 #aacjg4 ,modification of authority to issue designated summons4 ,sec4 #aacjh4 ,limitation on access of non-,internal ,revenue ,service employees to returns and return information4 ,title ,,iv--,organizational modernization ,sec4 #aadja4 ,modification of title of ,commissioner of ,internal ,revenue and related officials4 ,sec4 #aadjb4 ,office of the ,national ,taxpayer ,advocate4 ,sec4 #aadjc4 ,elimination of ,,irs ,oversight ,board4 ,sec4 #aadjd4 ,modernization of ,internal ,revenue ,service organizational structure4 ,title ,v--,tax ,court ,sec4 #aaeja4 ,disqualification of judge or magistrate judge of the ,tax ,court4 ,sec4 #aaejb4 ,opinions and judgments4 ,sec4 #aaejc4 ,title of special trial judge changed to magistrate judge of the ,tax ,court4 ,sec4 #aaejd4 ,repeal of deadwood related to ,board of ,tax ,appeals4 ,division ,b--,return ,preparation programs for ,low-,income ,taxpayers ,sec4 #abjja4 ,return preparation programs for low-income taxpayers4 ,division ,c--,identity ,protection ,personal ,identification ,numbers ,sec4 #acjja4 ,identity protection personal identification numbers4 ,division ,d--,provision of ,information ,regarding ,low-,income ,taxpayer ,clinics ,sec4 #adjja4 ,provision of information regarding low-income taxpayer clinics4 ,division ,e--,single ,point of ,contact for ,tax-,related ,identity ,theft ,victims ,sec4 #aejja4 ,single point of contact for tax-related identity theft victims4 ,division ,f--,notice ,from ,,irs ,regarding ,closure of ,taxpayer ,assistance ,center ,sec4 #afjja4 ,notice from ,,irs regarding closure of taxpayer assistance centers4 ,division ,g--,mandatory ,electronic ,filing for ,annual ,returns of ,exempt ,organizations ,sec4 #agjja4 ,mandatory electronic filing for annual returns of exempt organizations4 ,division ,h--#bast ,century ,,irs ,act ,sec4 #ahjja4 ,short title2 etc4 ,title ,i--,cybersecurity and identity protection ,sec4 #ahaja4 ,public-private partnership to address identity theft refund fraud4 ,sec4 #ahajb4 ,recommendations of ,electronic ,tax ,administration ,advisory ,committee regarding identity theft refund fraud4 ,sec4 #ahajc4 ,information sharing and analysis center4 ,sec4 #ahajd4 ,compliance by contractors with confidentiality safeguards4 ,sec4 #ahaje4 ,report on electronic payments4 ,title ,,ii--,development of information technology ,sec4 #ahbja4 ,management of ,internal ,revenue ,service information technology4 ,sec4 #ahbjb4 ,development of online accounts and portals4 ,sec4 #ahbjc4 ,internet platform for ,form #ajii filings4 ,title ,,iii--,modernization of consent-based income verification system ,sec4 #ahcja4 ,disclosure of taxpayer information for third-party income verification4 ,sec4 #ahcjb4 ,limit redisclosures and uses of consent-based disclosures of tax return information4 ,title ,,iv--,expanded use of electronic systems ,sec4 #ahdja4 ,electronic filing of returns4 ,sec4 #ahdjb4 ,uniform standards for the use of electronic signatures for disclosure authorizations to1 and other authorizations of1 practitioners4 ,sec4 #ahdjc4 ,payment of taxes by debit and credit cards4 ,division ,i--,rules for ,seizure and ,sale of ,perishable ,goods ,restricted to ,only ,perishable ,goods ,sec4 #aijja4 ,rules for seizure and sale of perishable goods restricted to only perishable goods4 ,a ,taxpayer ,first ,act #ajjja4 ,short title2 etc 7a7 ,short title ,this division may be cited as the ,taxpayer ,first ,act4 7b7 ,amendment of #aihf ,code ,except as otherwise expressly provided1 whenever in this ,act an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 7c7 ,table of contents ,the table of contents of this division is as follows3 ,sec4 #ajjja4 ,short title2 etc4 ,title ,i--,independent appeals process ,sec4 #aaaja4 ,establishment of ,internal ,revenue ,service ,independent ,office of ,appeals4 ,title ,,ii--,improved ,service ,sec4 #aabja4 ,comprehensive customer service strategy4 ,sec4 #aabjb4 ,,irs ,free ,file ,program4 ,sec4 #aabjc4 ,low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise4 ,title ,,iii--,sensible ,enforcement ,sec4 #aacja4 ,internal ,revenue ,service seizure requirements with respect to structuring transactions4 ,sec4 #aacjb4 ,exclusion of interest received in action to recover property seized by the ,internal ,revenue ,service based on structuring transaction4 ,sec4 #aacjc4 ,clarification of equitable relief from joint liability4 ,sec4 #aacjd4 ,modification of procedures for issuance of third-party summons4 ,sec4 #aacje4 ,establishment of income threshold for referral to private debt collection4 ,sec4 #aacjf4 ,reform of notice of contact of third parties4 ,sec4 #aacjg4 ,modification of authority to issue designated summons4 ,sec4 #aacjh4 ,limitation on access of non-,internal ,revenue ,service employees to returns and return information4 ,title ,,iv--,organizational modernization ,sec4 #aadja4 ,modification of title of ,commissioner of ,internal ,revenue and related officials4 ,sec4 #aadjb4 ,office of the ,national ,taxpayer ,advocate4 ,sec4 #aadjc4 ,elimination of ,,irs ,oversight ,board4 ,sec4 #aadjd4 ,modernization of ,internal ,revenue ,service organizational structure4 ,title ,v--,tax ,court ,sec4 #aaeja4 ,disqualification of judge or magistrate judge of the ,tax ,court4 ,sec4 #aaejb4 ,opinions and judgments4 ,sec4 #aaejc4 ,title of special trial judge changed to magistrate judge of the ,tax ,court4 ,sec4 #aaejd4 ,repeal of deadwood related to ,board of ,tax ,appeals4 ,i ,independent appeals process #aaaja4 ,establishment of ,internal ,revenue ,service ,independent ,office of ,appeals 7a7 ,in general ,section #ghjc is amended by adding at the end the following new subsection3 7e7 ,independent ,office of ,appeals 7#a7 ,establishment ,there is established in the ,internal ,revenue ,service an office to be known as the ,internal ,revenue ,service ,independent ,office of ,appeals4 7#b7 ,chief of ,appeals 7,a7 ,in general ,the ,internal ,revenue ,service ,independent ,office of ,appeals shall be under the supervision and direction of an official to be known as the ,chief of ,appeals4 ,the ,chief of ,appeals shall report directly to the ,administrator of the ,internal ,revenue ,service and shall be entitled to compensation at the same rate as the highest rate of basic pay established for the ,senior ,executive ,service under section #echb of title #e1 ,united ,states ,code4 7,b7 ,appointment ,the ,chief of ,appeals shall be appointed by the ,administrator of the ,internal ,revenue ,service without regard to the provisions of title #e1 ,united ,states ,code1 relating to appointments in the competitive service or the ,senior ,executive ,service4 7,c7 ,qualifications ,an individual appointed under subparagraph 7,b7 shall have experience and expertise in-- 7i7 administration of1 and compliance with1 ,federal tax laws1 7ii7 a broad range of compliance cases1 and 7iii7 management of large service organizations4 7#c7 ,purposes and duties of ,office ,it shall be the function of the ,internal ,revenue ,service ,independent ,office of ,appeals to resolve ,federal tax controversies without litigation on a basis which-- 7,a7 is fair and impartial to both the ,government and the taxpayer1 7,b7 promotes a consistent application and interpretation of1 and voluntary compliance with1 the ,federal tax laws1 and 7,c7 enhances public confidence in the integrity and efficiency of the ,internal ,revenue ,service4 7#d7 ,right of appeal ,the resolution process described in paragraph 7#c7 shall be generally available to all taxpayers4 7#e7 ,limitation on designation of cases as not eligible for referral to ,independent ,office of ,appeals 7,a7 ,in general ,if any taxpayer which is in receipt of notice of deficiency authorized under section #fbab requests referral to the ,internal ,revenue ,service ,independent ,office of ,appeals and such request is denied1 the ,administrator of the ,internal ,revenue ,service shall provide such taxpayer a written notice which-- 7i7 provides a detailed description of the facts involved1 the basis for the decision to deny the request1 and a detailed explanation of how the basis of such decision applies to such facts1 and 7ii7 describes the procedures proscribed under subparagraph 7,c7 for protesting the decision to deny the request4 7,b7 ,report to ,congress ,the ,administrator of the ,internal ,revenue ,service shall submit a written report to ,congress on an annual basis which includes the number of requests described in subparagraph 7,a7 which were denied and the reasons 7described by category7 that such requests were denied4 7,c7 ,procedures for protesting denial of request ,the ,administrator of the ,internal ,revenue ,service shall prescribe procedures for protesting to the ,administrator of the ,internal ,revenue ,service 7personally and not through any delegate7 a denial of a request described in subparagraph 7,a74 7,d7 ,not applicable to frivolous positions ,this paragraph shall not apply to a request for referral to the ,internal ,revenue ,service ,independent ,office of ,appeals which is denied on the basis that the issue involved is a frivolous position 7within the meaning of section #fgjb7;c774 7#f7 ,staff 7,a7 ,in general ,all personnel in the ,internal ,revenue ,service ,independent ,office of ,appeals shall report to the ,chief of ,appeals4 7,b7 ,access to staff of ,office of the ,chief ,counsel ,the ,chief of ,appeals shall have authority to obtain legal assistance and advice from the staff of the ,office of the ,chief ,counsel4 ,the ,chief ,counsel shall ensure that such assistance and advice is provided by staff of the ,office of the ,chief ,counsel who were not involved in the case with respect to which such assistance and advice is sought and who are not involved in preparing such case for litigation4 7#g7 ,access to case files 7,a7 ,in general ,in the case of any specified taxpayer with respect to which a conference with the ,internal ,revenue ,service ,independent ,office of ,appeals has been scheduled1 the ,chief of ,appeals shall ensure that such taxpayer is provided access to the nonprivileged portions of the case file on record regarding the disputed issues 7other than documents provided by the taxpayer to the ,internal ,revenue ,service7 not later than #aj days before the date of such conference4 7,b7 ,taxpayer election to expedite conference ,if the taxpayer so elects1 subparagraph 7,a7 shall be applied by substituting the date of such conference for #aj days before the date of such conference4 7,c7 ,specified taxpayer ,for purposes of this paragraph-- 7i7 ,in general ,the term specified taxpayer means-- 7,i7 in the case of any taxpayer who is a natural person1 a taxpayer whose adjusted gross income does not exceed #djj1jjj1 and 7,,ii7 in the case of any other taxpayer1 a taxpayer whose gross receipts do not exceed #e1jjj1jjj4 7ii7 ,aggregation rule ,rules similar to the rules of section #ddh7;c77#b7 shall apply for purposes of clause 7i77,,ii74 4 7b7 ,conforming amendments 7#a7 ,the following provisions are each amended by striking ,internal ,revenue ,service ,office of ,appeals and inserting ,internal ,revenue ,service ,independent ,office of ,appeals3 7,a7 ,section #fjae7;c77#d77;,b77ii77,i74 7,b7 ,section #fcbj7;b77#a74 7,c7 ,subsections 7b77#a7 and 7d77#c7 of section #fccj4 7,d7 ,section #ffjc7;d77#c77;,b74 7,e7 ,section #ffba7;c77#b77;,a77i74 7,f7 ,section #gabb7;e77#b74 7,g7 ,subsections 7a71 7b77#a71 7b77#b71 and 7c77#a7 of section #gabc4 7,h7 ,subsections 7c77#g77;,b77i1 and 7g77#b77;,a7 of section #gdcj4 7,i7 ,section #gebb7;b77#c74 7,j7 ,section #gfab7;c77#b77;,a74 7#b7 ,section #gdcj7;c77#b7 is amended by striking ,internal ,revenue ,service ,office of ,appeals each place it appears and inserting ,internal ,revenue ,service ,independent ,office of ,appeals4 7#c7 ,the heading of section #fccj7;d77#c7 is amended by inserting ,independent after ,,irs4 7c7 ,other references ,any reference in any provision of law1 or regulation or other guidance1 to the ,internal ,revenue ,service ,office of ,appeals shall be treated as a reference to the ,internal ,revenue ,service ,independent ,office of ,appeals4 7d7 ,savings provisions ,rules similar to the rules of paragraphs 7#b7 through 7#f7 of section #ajja7;b7 of the ,internal ,revenue ,service ,restructuring and ,reform ,act of #aiih shall apply for purposes of this section 7and the amendments made by this section74 7e7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall take effect on the date of the enactment of this ,act4 7#b7 ,access to case files ,section #ghjc7;e77#g7 of the ,internal ,revenue ,code of #aihf1 as added by subsection 7a71 shall apply to conferences occurring after the date which is #a year after the date of the enactment of this ,act4 ,,ii ,improved ,service #aabja4 ,comprehensive customer service strategy 7a7 ,in general ,not later than the date which is #a year after the date of the enactment of this ,act1 the ,secretary of the ,treasury1 after consultation with the ,national ,taxpayer ,advocate1 shall submit to ,congress a written comprehensive customer service strategy for the ,internal ,revenue ,service4 ,such strategy shall include-- 7#a7 a plan to provide assistance to taxpayers that is secure1 designed to meet reasonable taxpayer expectations1 and adopts appropriate best practices of customer service provided in the private sector1 including online services1 telephone call back services1 and training of employees providing customer services1 7#b7 a thorough assessment of the services that the ,internal ,revenue ,service can co-locate with other ,federal services or offer as self-service options1 7#c7 proposals to improve ,internal ,revenue ,service customer service in the short term 7the current and following fiscal year71 medium term 7approximately #c to #e fiscal years71 and long term 7approximately #aj fiscal years71 7#d7 a plan to update guidance and training materials for customer service employees of the ,internal ,revenue ,service1 including the ,internal ,revenue ,manual1 to reflect such strategy1 and 7#e7 identified metrics and benchmarks for quantitatively measuring the progress of the ,internal ,revenue ,service in implementing such strategy4 7b7 ,updated guidance and training materials ,not later than #b years after the date of the enactment of this ,act1 the ,secretary of the ,treasury shall make available the updated guidance and training materials described in subsection 7a77#d7 7including the ,internal ,revenue ,manual74 ,such updated guidance and training materials 7including the ,internal ,revenue ,manual7 shall be written in a manner so as to be easily understood by customer service employees of the ,internal ,revenue ,service and shall provide clear instructions4 #aabjb4 ,,irs ,free ,file ,program 7a7 ,in general 7#a7 ,the ,secretary of the ,treasury1 or the ,secretary's delegate1 shall continue to operate the ,,irs ,free ,file ,program as established by the ,internal ,revenue ,service and published in the ,federal ,register on ,november #d1 #bjjb 7#fg ,fed4 ,reg4 #fgbdg71 including any subsequent agreements and governing rules established pursuant thereto4 7#b7 ,the ,,irs ,free ,file ,program shall continue to provide free commercial-type online individual income tax preparation and electronic filing services to the lowest #gj percent of taxpayers by adjusted gross income4 ,the number of taxpayers eligible to receive such services each year shall be calculated by the ,internal ,revenue ,service annually based on prior year aggregate taxpayer adjusted gross income data4 7#c7 ,in addition to the services described in paragraph 7#b71 and in the same manner1 the ,,irs ,free ,file ,program shall continue to make available to all taxpayers 7without regard to income7 a basic1 online electronic fillable forms utility4 7#d7 ,the ,,irs ,free ,file ,program shall continue to work cooperatively with the private sector to provide the free individual income tax preparation and the electronic filing services described in paragraphs 7#b7 and 7#c74 7#e7 ,the ,,irs ,free ,file ,program shall work cooperatively with ,state government agencies to enhance and expand the use of the program to provide needed benefits to the taxpayer while reducing the cost of processing returns4 7b7 ,innovations ,the ,secretary of the ,treasury1 or the ,secretary's delegate1 shall work with the private sector through the ,,irs ,free ,file ,program to identify and implement1 consistent with applicable law1 innovative new program features to improve and simplify the taxpayer's experience with completing and filing individual income tax returns through voluntary compliance4 #aabjc4 ,low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise 7a7 ,in general ,section #gabb7;c7 is amended by adding at the end the following new paragraph3 7#c7 ,exception for low-income taxpayers ,paragraph 7#a71 and any user fee otherwise required in connection with the submission of an offer-in-compromise1 shall not apply to any offer-in-compromise with respect to a taxpayer who is an individual with adjusted gross income1 as determined for the most recent taxable year for which such information is available1 which does not exceed #bej percent of the applicable poverty level 7as determined by the ,secretary74 4 7b7 ,effective date ,the amendment made by this section shall apply to offers-in-compromise submitted after the date of the enactment of this ,act4 ,,iii ,sensible ,enforcement #aacja4 ,internal ,revenue ,service seizure requirements with respect to structuring transactions ,section #ecag7;c77#b7 of title #ca1 ,united ,states ,code1 is amended-- 7#a7 by striking ,any property and inserting the following3 7,a7 ,in general ,any property 2 and 7#b7 by adding at the end the following3 7,b7 ,internal ,revenue ,service seizure requirements with respect to structuring transactions 7i7 ,property derived from an illegal source ,property may only be seized by the ,internal ,revenue ,service pursuant to subparagraph 7,a7 by reason of a claimed violation of section #ecbd if the property to be seized was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than section #ecbd4 7ii7 ,notice ,not later than #cj days after property is seized by the ,internal ,revenue ,service pursuant to subparagraph 7,a71 the ,internal ,revenue ,service shall-- 7,i7 make a good faith effort to find all persons with an ownership interest in such property2 and 7,,ii7 provide each such person with a notice of the seizure and of the person's rights under clause 7iv74 7iii7 ,extension of notice under certain circumstances ,the ,internal ,revenue ,service may apply to a court of competent jurisdiction for one #cj-;day extension of the notice requirement under clause 7ii7 if the ,internal ,revenue ,service can establish probable cause of an imminent threat to national security or personal safety necessitating such extension4 7iv7 ,post-seizure hearing ,if a person with a property interest in property seized pursuant to subparagraph 7,a7 by the ,internal ,revenue ,service requests a hearing by a court of competent jurisdiction within #cj days after the date on which notice is provided under subclause 7ii71 such property shall be returned unless the court holds an adversarial hearing and finds within #cj days of such request 7or such longer period as the court may provide1 but only on request of an interested party7 that there is probable cause to believe that there is a violation of section #ecbd involving such property and probable cause to believe that the property to be seized was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than section #ecbd4 4 #aacjb4 ,exclusion of interest received in action to recover property seized by the ,internal ,revenue ,service based on structuring transaction 7a7 ,in general ,part ,,iii of subchapter ,b of chapter #a is amended by inserting before section #adj the following new section3 #aci;,g4 ,interest received in action to recover property seized by the ,internal ,revenue ,service based on structuring transaction ,gross income shall not include any interest received from the ,federal ,government in connection with an action to recover property seized by the ,internal ,revenue ,service pursuant to section #ecag7;c77#b7 of title #ca1 ,united ,states ,code1 by reason of a claimed violation of section #ecbd of such title4 4 7b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a is amended by inserting before the item relating to section #adj the following new item3 ,sec4 #aci;,g4 ,interest received in action to recover property seized by the ,internal ,revenue ,service based on structuring transaction4 4 7c7 ,effective date ,the amendments made by this section shall apply to interest received on or after the date of the enactment of this ,act4 #aacjc4 ,clarification of equitable relief from joint liability 7a7 ,in general ,section #fjae is amended-- 7#a7 in subsection 7e71 by adding at the end the following new paragraph3 7#g7 ,standard and scope of review ,any review of a determination made under this section shall be reviewed de novo by the ,tax ,court and shall be based upon-- 7,a7 the administrative record established at the time of the determination1 and 7,b7 any additional newly discovered or previously unavailable evidence4 1 and 7#b7 by amending subsection 7f7 to read as follows3 7f7 ,equitable relief 7#a7 ,in general ,under procedures prescribed by the ,secretary1 if-- 7,a7 taking into account all the facts and circumstances1 it is inequitable to hold the individual liable for any unpaid tax or any deficiency 7or any portion of either71 and 7,b7 relief is not available to such individual under subsection 7b7 or 7c71 the ,secretary may relieve such individual of such liability4 7#b7 ,limitation ,a request for equitable relief under this subsection may be made with respect to any portion of any liability that-- 7,a7 has not been paid1 provided that such request is made before the expiration of the applicable period of limitation under section #fejb1 or 7,b7 has been paid1 provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment4 4 7b7 ,effective date ,the amendments made by this section shall apply to petitions or requests filed or pending on or after the date of the enactment of this ,act4 #aacjd4 ,modification of procedures for issuance of third-party summons 7a7 ,in general ,section #gfji7;f7 is amended by adding at the end the following flush sentence3 ,the ,secretary shall not issue any summons described in the preceding sentence unless the information sought to be obtained is narrowly tailored to information that pertains to the failure 7or potential failure7 of the person or group or class of persons referred to in paragraph 7#b7 to comply with one or more provisions of the internal revenue law which have been identified for purposes of such paragraph4 4 7b7 ,effective date ,the amendments made by this section shall apply to summonses served after the date of the enactment of this ,act4 #aacje4 ,establishment of income threshold for referral to private debt collection 7a7 ,in general ,section #fcjf7;d77#c7 is amended by striking or at the end of subparagraph 7,c71 by adding or at the end of subparagraph 7,d71 and by inserting after subparagraph 7,d7 the following new subparagraph3 7,e7 in the case of a tax receivable which is identified by the ,secretary 7or the ,secretary's delegate7 during the period beginning on the date which is #ahj days after the date of the enactment of this ,act and ending on ,december #ca1 #bjai1 a taxpayer who is an individual with adjusted gross income1 as determined for the most recent taxable year for which such information is available1 which does not exceed #bej percent of the applicable poverty level 7as determined by the ,secretary71 4 7b7 ,effective date ,the amendments made by this section shall apply to tax receivables identified by the ,secretary 7or the ,secretary's delegate7 after the date which is #ahj days after the date of the enactment of this ,act4 #aacjf4 ,reform of notice of contact of third parties 7a7 ,in general ,section #gfjb7;c77#a7 is amended to read as follows3 7#a7 ,general notice ,an officer or employee of the ,internal ,revenue ,service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer unless such contact occurs during a period 7not greater than #a year7 which is specified in a notice which-- 7,a7 informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period1 and 7,b7 except as otherwise provided by the ,secretary1 is provided to the taxpayer not later than #de days before the beginning of such period4 ,nothing in the preceding sentence shall prevent the issuance of notices to the same taxpayer with respect to the same tax liability with periods specified therein that1 in the aggregate1 exceed #a year4 ,a notice shall not be issued under this paragraph unless there is an intent at the time such notice is issued to contact persons other than the taxpayer during the period specified in such notice4 ,the preceding sentence shall not prevent the issuance of a notice if the requirement of such sentence is met on the basis of the assumption that the information sought to be obtained by such contact will not be obtained by other means before such contact4 4 7b7 ,effective date ,the amendment made by this section shall apply to notices provided1 and contacts of persons made1 after the date which is #de days after the date of the enactment of this ,act4 #aacjg4 ,modification of authority to issue designated summons 7a7 ,in general ,clause 7i7 of section #fejc7;j77#b77;,a7 is amended to read as follows3 7i7 the issuance of such summons is preceded by a review and written approval of such issuance by the ,administrator of the relevant operating division of the ,internal ,revenue ,service and the ,chief ,counsel which-- 7,i7 states facts clearly establishing that the ,secretary has made reasonable requests for the information that is the subject of the summons1 and 7,,ii7 is attached to such summons1 4 7b7 ,establishment that reasonable requests for information were made ,subsection 7j7 of section #fejc is amended by adding at the end the following new paragraph3 7#d7 ,establishment that reasonable requests for information were made ,in any court proceeding described in paragraph 7#c71 the ,secretary shall establish that reasonable requests were made for the information that is the subject of the summons4 4 7c7 ,effective date ,the amendments made by this section shall apply to summonses issued after the date of the enactment of this ,act4 #aacjh4 ,limitation on access of non-,internal ,revenue ,service employees to returns and return information 7a7 ,in general ,section #gfjb is amended by adding at the end the following new subsection3 7f7 ,limitation on access of persons other than ,internal ,revenue ,service officers and employees ,the ,secretary shall not1 under the authority of section #fajc7n71 provide any books1 papers1 records1 or other data obtained pursuant to this section to any person authorized under section #fajc7n71 except when such person requires such information for the sole purpose of providing expert evaluation and assistance to the ,internal ,revenue ,service4 ,no person other than an officer or employee of the ,internal ,revenue ,service or the ,office of ,chief ,counsel may1 on behalf of the ,secretary1 question a witness under oath whose testimony was obtained pursuant to this section4 4 7b7 ,effective date 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendment made by this section shall take effect on the date of the enactment of this ,act4 7#b7 ,application to contracts in effect ,the amendment made by this section shall apply to any contract in effect under section #fajc7n7 of the ,internal ,revenue ,code of #aihf1 pursuant to temporary ,treasury ,regulation section #cja4gfjb-a,t proposed in ,internal ,revenue ,bulletin #bjad-bh1 ,treasury ,regulation section #cja4gfjb-a7;b77#c71 or any similar or successor regulation1 that is in effect on the date of the enactment of this ,act4 ,,iv ,organizational modernization #aadja4 ,modification of title of ,commissioner of ,internal ,revenue and related officials 7a7 ,in general ,section #ghjc7;a77#a77;,a7 is amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7b7 ,conforming amendments related to section #ghjc 7#a7 ,subsections 7a77#a77;,b71 7a77#a77;,c71 7b77#c71 7c77#a77;,b77i71 and 7c77#a77;,b77ii7 of section #ghjc are each amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7#b7 ,section #ghjc7;b77#b77;,a7 is amended by striking ,commissioner's and inserting ,administrator's4 7#c7 ,subsections 7a77#a77;,d71 7a77#a77;,e71 7a77#b71 7a77#c71 7a77#d71 7b77#b77;,a71 7b77#b77;,d71 7b77#c71 7c77#b77;,b77iii71 7c77#b77;,c77iv71 and 7c77#c7 of section #ghjc1 as amended by the preceding paragraphs of this subsection1 are amended by striking ,commissioner each place it appears therein and inserting ,administrator4 7#d7 ,the heading of section #ghjc is amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7#e7 ,the heading of section #ghjc7;a7 is amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7#f7 ,the heading of section #ghjc7;c77#c7 is amended by striking ,commissioner and inserting ,administrator4 7#g7 ,the table of sections for subchapter ,a of chapter #hj is amended by striking the item relating to section #ghjc and inserting the following new item3 ,sec4 #ghjc4 ,administrator of the ,internal ,revenue ,service2 other officials4 4 7c7 ,other conforming amendments to the ,internal ,revenue ,code of #aihf 7#a7 ,section #fcjg7;c7 is amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7#b7 ,section #ffgc7;a77#b77;,b7 is amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7#c7 ,section #fgjg7;c7 is amended by striking ,commissioner and inserting ,administrator4 7#d7 ,section #fgjg;,a7d7 is amended-- 7,a7 in paragraph 7#a71 by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service1 and 7,b7 in paragraph 7#c71 by striking ,commissioner each place it appears and inserting ,administrator4 7#e7 7,a7 ,subsections 7a7 and 7g7 of section #gcde are each amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7,b7 ,section #gcde7;g7 is amended-- 7i7 by striking ,deputy ,commissioner for ,services and ,enforcement and inserting ,deputy ,administrator for ,services and ,enforcement1 and 7ii7 by striking ,commissioner of an operating division and inserting ,administrator of an operating division4 7,c7 ,subsections 7c77#a71 7d7 and 7e77#a7 of section #gcde are each amended by striking ,commissioner each place it appears therein and inserting ,administrator4 7#f7 ,section #gdce7;e7 is amended by striking ,commissioner each place it appears therein and inserting ,administrator4 7#g7 ,section #gdji7;a77#b77;,b7 is amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7#h7 ,section #gfjh7;c7 is amended-- 7,a7 in paragraph 7#a71 by striking the ,commissioner of ,internal ,revenue 7or1 if designated by the ,commissioner1 the ,deputy ,commissioner or an ,assistant ,commissioner of ,internal ,revenue7 and inserting the ,administrator of the ,internal ,revenue ,service 7or1 if designated by the ,administrator1 the ,deputy ,administrator or an ,assistant ,administrator of the ,internal ,revenue ,service71 and 7,b7 in paragraph 7#b7 by striking ,commissioner and inserting ,administrator4 7#i7 ,section #gfaa7;b77#c77;,c7 is amended by striking regional commissioner and inserting regional administrator4 7#aj7 ,section #ggja7;a77#ac7 is amended to read as follows3 7#ac7 ,administrator ,the term ,administrator1 except where the context clearly indicates otherwise1 means the ,administrator of the ,internal ,revenue ,service4 4 7#aa7 7,a7 ,section #ghjd7;a7 is amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7,b7 ,subsections 7a71 7b77#a71 and 7b77#b7 of section #ghjd7;a71 as amended by subparagraph 7,a71 are each amended by striking ,commissioner each place it appears therein and inserting ,administrator4 7#ab7 ,section #ghaa7;c77#a7 is amended by striking the ,commissioner of ,internal ,revenue1 or the ,deputy ,commissioner of ,internal ,revenue and inserting the ,administrator of the ,internal ,revenue ,service1 or the ,deputy ,commissioner of the ,internal ,revenue ,service4 7d7 ,amendments to section #h;,d of the ,inspector ,general ,act of #aigh 7#a7 ,subsections 7g77#b71 7k77#a77;,c71 7l77#a71 and 7l77#b77;,a7 of section #h;,d of the ,inspector ,general ,act of #aigh are each amended by striking ,commissioner of ,internal ,revenue and inserting ,administrator of the ,internal ,revenue ,service4 7#b7 ,section #h;,d7l77#b77;,b7 of such ,act is amended by striking ,commissioner each place it appears therein and inserting ,administrator4 7e7 ,other references ,any reference in any provision of law1 or regulation or other guidance1 to the ,commissioner of ,internal ,revenue1 or to any ,deputy or ,assistant ,commissioner of ,internal ,revenue1 or to a ,commissioner of any division or region of the ,internal ,revenue ,service1 shall be treated as a reference to the ,administrator of the ,internal ,revenue ,service1 or to the appropriate ,deputy or ,assistant ,administrator of the ,internal ,revenue ,service1 or to the appropriate ,administrator of such division or region1 respectively4 7f7 ,continuity ,in the case of any individual appointed by the ,president1 by and with the advice and consent of the ,senate1 as ,commissioner of ,internal ,revenue under section #ghjc7;a77#a77;,a7 of the ,internal ,revenue ,code of #aihf1 and serving in such position immediately before the date of the enactment of this ,act1 the amendments made by this section shall be construed as changing the title of such individual and shall not be construed to-- 7#a7 require the reappoint of such individual under such section1 or 7#b7 alter the remaining term of such person under section #ghjc7;a77#a77;,b74 #aadjb4 ,office of the ,national ,taxpayer ,advocate 7a7 ,taxpayer ,advocate ,directives 7#a7 ,in general ,section #ghjc7;c7 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 ,administrator of the ,internal ,revenue ,service-- 7,a7 the ,administrator or a ,deputy ,administrator shall modify1 rescind1 or ensure compliance with such directive not later than #ij days after the issuance of such directive1 and 7,b7 in the case of any directive which is modified or rescinded by a ,deputy ,administrator1 the ,national ,taxpayer ,advocate may 7not later than #ij days after such modification or rescission7 appeal to the ,administrator and the ,administrator shall 7not later than #ij days after such appeal is made7 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 ,administrator pursuant to such appeal4 4 7#b7 ,report to certain committees of ,congress regarding directives ,section #ghjc7;c77#b77;,b77ii7 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 7b7 ,national ,taxpayer ,advocate annual reports to ,congress 7#a7 ,inclusion of most serious taxpayer problems ,section #ghjc7;c77#b77;,b77ii77,,iii7 is amended by striking at least #bj and inserting the #aj4 7#b7 ,coordination with ,treasury ,inspector ,general for ,tax ,administration ,section #ghjc7;c77#b7 is amended by adding at the end the following new subparagraph3 7,e7 ,coordination with ,treasury ,inspector ,general for ,tax ,administration ,before beginning any research or study1 the ,national ,taxpayer ,advocate shall coordinate with the ,treasury ,inspector ,general for ,tax ,administration to ensure that the ,national ,taxpayer ,advocate does not duplicate any action that the ,treasury ,inspector ,general for ,tax ,administration has already undertaken or has a plan to undertake4 4 7#c7 ,statistical support 7,a7 ,in general ,section #fajh is amended by adding at the end the following new subsection3 7d7 ,statistical support for ,national ,taxpayer ,advocate ,the ,secretary shall1 upon request of the ,national ,taxpayer ,advocate1 provide the ,national ,taxpayer ,advocate with statistical support in connection with the preparation by the ,national ,taxpayer ,advocate of the annual report described in section #ghjc7;c77#b77;,b77ii74 ,such statistical support shall include statistical studies1 compilations1 and the review of information provided by the ,national ,taxpayer ,advocate for statistical validity and sound statistical methodology4 4 7,b7 ,disclosure of review ,section #ghjc7;c77#b77;,b77ii71 as amended by subsection 7a71 is amended by redesignating subclause 7,,xii7 as subclause 7,,xiii7 and by inserting after subclause 7,,xi7 the following new subclause3 7,,xii7 with respect to any statistical information included in such report1 include a statement of whether such statistical information was reviewed or provided by the ,secretary under section #fajh7;d7 and1 if so1 whether the ,secretary determined such information to be statistically valid and based on sound statistical methodology4 4 7,c7 ,conforming amendment ,section #ghjc7;c77#b77;,b77iii7 is amended by adding at the end the following3 ,the preceding sentence shall not apply with respect to statistical information provided to the ,secretary for review1 or received from the ,secretary1 under section #fajh7;d744 7c7 ,salary of ,national ,taxpayer ,advocate ,section #ghjc7;c77#a77;,b77i7 is amended by striking 1 or1 if the ,secretary of the ,treasury so determines1 at a rate fixed under section #iejc of such title4 7d7 ,effective date 7#a7 ,in general ,except as otherwise provided in this subsection1 the amendments made by this section shall take effect on the date of the enactment of this ,act4 7#b7 ,salary of ,national ,taxpayer ,advocate ,the amendment made by subsection 7c7 shall apply to compensation paid to individuals appointed as the ,national ,taxpayer ,advocate after the date of the enactment of this ,act4 #aadjc4 ,elimination of ,,irs ,oversight ,board 7a7 ,in general ,subchapter ,a of chapter #hj is amended by striking section #ghjb 7and by striking the item relating to such section in the table of sections of such subchapter74 7b7 ,conforming amendments 7#a7 ,section #didf7;c7 is amended by adding or at the end of paragraph 7#e71 by striking 1 or at the end of paragraph 7#f7 and inserting a period1 and by striking paragraph 7#g74 7#b7 ,section #fajc7;h7 is amended by striking paragraph 7#f74 7#c7 ,section #ghjc7;a7 is amended by striking paragraph 7#d74 7#d7 ,section #ghjc7;c77#a77;,b77ii7 is amended by striking and the ,oversight ,board4 7#e7 ,section #ghjc7;c77#b77;,b77iii7 is amended by striking the ,oversight ,board14 7#f7 ,section #h;,d of the ,inspector ,general ,act of #aigh is amended-- 7,a7 in subsections 7g77#b7 and 7h71 by striking the ,internal ,revenue ,service ,oversight ,board and1 7,b7 in subsection 7l77#a71 by striking or the ,internal ,revenue ,service ,oversight ,board1 and 7,c7 in subsection 7l77#b71 by striking and the ,internal ,revenue ,service ,oversight ,board4 #aadjd4 ,modernization of ,internal ,revenue ,service organizational structure 7a7 ,in general ,not later than ,september #cj1 #bjbj1 the ,administrator of the ,internal ,revenue ,service shall submit to ,congress a comprehensive written plan to redesign the organization of the ,internal ,revenue ,service4 ,such plan shall-- 7#a7 ensure the successful implementation of the priorities specified by ,congress in this ,act1 7#b7 prioritize taxpayer services to ensure that all taxpayers easily and readily receive the assistance that they need1 7#c7 streamline the structure of the agency including minimizing the duplication of services and responsibilities within the agency1 7#d7 best position the ,internal ,revenue ,service to combat cybersecurity and other threats to the ,internal ,revenue ,service1 and 7#e7 address whether the ,criminal ,investigation ,division of the ,internal ,revenue ,service should report directly to the ,administrator4 7b7 ,repeal of restriction on organizational structure of ,internal ,revenue ,service ,paragraph 7#c7 of section #ajja7;a7 of the ,internal ,revenue ,service ,restructuring and ,reform ,act of #aiih shall cease to apply beginning #a year after the date on which the ,administrator of the ,internal ,revenue ,service submits to ,congress the plan described in subsection 7a74 ,v ,tax ,court #aaeja4 ,disqualification of judge or magistrate judge of the ,tax ,court 7a7 ,in general ,part ,,ii of subchapter ,c of chapter #gf is amended by adding at the end the following new section3 #gdfg4 ,disqualification of judge or magistrate judge of the ,tax ,court ,section #dee of title #bh1 ,united ,states ,code1 shall apply to judges and magistrate judges of the ,tax ,court and to proceedings of the ,tax ,court4 4 7b7 ,clerical amendment ,the table of sections for such part is amended by adding at the end the following new item3 ,sec4 #gdfg4 ,disqualification of judge or magistrate judge of the ,tax ,court4 4 #aaejb4 ,opinions and judgments 7a7 ,in general ,section #gdei is amended by striking all the precedes subsection 7c7 and inserting the following3 #gdei4 ,opinions and judgments 7a7 ,requirement ,an opinion upon any proceeding instituted before the ,tax ,court and a judgment thereon shall be made as quickly as practicable4 ,the judgment shall be made by a judge in accordance with the opinion of the ,tax ,court1 and such judgment so made shall1 when entered1 be the judgment of the ,tax ,court4 7b7 ,inclusion of findings of fact in opinion ,it shall be the duty of the ,tax ,court and of each division to include in its opinion or memorandum opinion upon any proceeding1 its findings of fact4 ,the ,tax ,court shall issue in writing all of its findings of fact1 opinions1 and memorandum opinions4 ,subject to such conditions as the ,tax ,court may by rule provide1 the requirements of this subsection and of section #gdfj are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings4 4 7b7 ,conforming amendments to section #gdei 7#a7 ,subsections 7c71 7d71 7e71 and 7f7 of section #gdei are each amended by striking decision each place it appears and inserting judgment4 7#b7 ,the headings of subsections 7c71 7d71 and 7e7 of section #gdei are each amended by striking decision and inserting judgment4 7#c7 ,the item relating to section #gdei in the table of sections for part ,,ii of subchapter ,c of chapter #gf is amended to read as follows3 ,sec4 #gdei4 ,opinions and judgments4 4 7c7 ,other conforming amendments 7#a7 ,the following provisions are each amended by striking decision and inserting judgment3 7,a7 ,section #acac7;a77#a74 7,b7 ,section #fbac7;a74 7,c7 ,section #fbad7;d74 7,d7 ,section #fbbe7;a77#b74 7,e7 ,section #fbbf7;g74 7,f7 ,section #fbbh7;a77#f74 7,g7 ,subsections 7a77#c77;,b7 and 7c77#a77;,a77ii7 of section #fbcj4 7,h7 ,section #fbdg7;d74 7,i7 ,section #fbeb7;e74 7,j7 ,section #fdjd7;h77#b77;,c74 7,k7 ,section #fejc7;a77#a74 7,l7 ,section #ffgc7;a77#a77;,c74 7,m7 ,subsections 7c71 7f71 and 7g7 of section #fhfa4 7,n7 ,section #fhfc7;b77#c77;,c74 7,o7 ,section #gdbh7;a74 7,p7 ,section #gdbh7;c77#a77;,c77i74 7,q7 ,section #gdcj7;f77#c74 7,r7 ,section #gdcf7;c77#b74 7,s7 ,section #gdfa7;b77#b74 7,t7 ,subsections 7a77#d71 7b71 and 7d7 of section #gdfc4 7,u7 ,subsections 7a77#b77;,b7 and 7b77#d7 of section #gdgf4 7,v7 ,section #gdgg7;a74 7,w7 ,section #gdgh7;a77#b74 7,x7 ,subsections 7a77#b7 and 7c7 of section #gdgi4 7#b7 ,the following provisions are each amended by striking decision each place it appears and inserting judgment3 7,a7 ,subsections 7a7 and 7b77#c7 of section #fbae4 7,b7 ,section #fbbf7;h74 7,c7 ,section #fbdg7;e74 7,d7 ,subsections 7d7 and 7e7 of section #fhfa4 7,e7 ,section #fhfc7;b77#b74 7,f7 ,section #gdbb4 7,g7 ,subsections 7a7 and 7b7 of section #gdfj4 7,h7 ,subsections 7a71 7b71 7c71 and 7d7 of section #gdfc4 7,i7 ,section #gdhb4 7,j7 ,section #gdhc4 7,k7 ,section #gdhe7;b74 7,l7 ,section #gdha4 7#c7 ,sections #gdbb and #gdhb are each amended by striking decisions each place it appears and inserting judgments4 7#d7 ,section #gdcj7;f77#a7 is amended by striking decision or both places it appears4 7#e7 ,subsections 7a7 and 7b7 of section #gdfj are each amended by striking report each place it appears and inserting opinion4 7#f7 ,section #gdfa7;a7 is amended-- 7,a7 by striking reports and inserting opinions1 and 7,b7 by striking report and inserting opinion4 7#g7 ,section #gdfb is amended by striking reports each place it appears and inserting opinions4 7#h7 ,section #gdhg7a7 is amended by striking decisions and inserting judgments4 7#i7 ,the headings of sections #fbad7;b71 #gdfc7;b71 #gdha7;a71 #gdha7;b71 #gdha7;d71 and #gdhe7;b7 are each amended by striking decisions and inserting judgments4 7#aj7 ,the headings of sections #fbbf7;h71 #fbdg7;e71 #fhfa7;c71 #fhfa7;d71 #gddc;,a7c71 #gdha7;a77#b71 and #gdha7;a77#c7 are each amended by striking decision and inserting judgment4 7#aa7 ,the headings of sections #fhfc7;b77#b71 #fhfc7;b77#c71 #gdcj7;f77#c71 and #gdhb7;a77#b77;,b7 are each amended by striking decision and inserting judgment4 7#ab7 ,the heading of section #gdcf7;c77#b7 is amended by striking decisions and inserting judgment4 7#ac7 ,the heading of section #gdfj7;a7 is amended by striking reports and inserting opinions4 7#ad7 ,the heading of section #gdfb is amended by striking reports and inserting opinions4 7#ae7 ,the heading of subchapter ,d of chapter #gf is amended by striking decisions and inserting judgments4 7#af7 ,the heading of section #gdha is amended by striking decision and inserting judgment4 7#ag7 ,the item relating to section #gdfb in the table of sections for part ,,ii of subchapter ,c of chapter #gf is amended to read as follows3 ,sec4 #gdfb4 ,publication of opinions4 4 7#ah7 ,the item relating to subchapter ,d in the table of subchapters for chapter #gf is amended to read as follows3 ,subchapter ,d4--,court ,review of ,tax ,court ,judgments 4 7#ai7 ,the item relating to section #gdha in the table of sections for part ,,iii of subchapter ,d of chapter #gf is amended to read as follows3 ,sec4 #gdha4 ,date when ,tax ,court judgment becomes final4 4 7d7 ,continuing effect of legal documents ,all orders1 decisions1 reports1 rules1 permits1 agreements1 grants1 contracts1 certificates1 licenses1 registrations1 privileges1 and other administrative actions1 in connection with the ,tax ,court1 which are in effect at the time this section takes effect1 or were final before the effective date of this section and are to become effective on or after the effective date of this section1 shall continue in effect according to their terms until modified1 terminated1 superseded1 set aside1 or revoked in accordance with law by the ,tax ,court4 #aaejc4 ,title of special trial judge changed to magistrate judge of the ,tax ,court 7a7 ,in general ,section #gddc;,a is amended-- 7#a7 by striking special trial judges in subsections 7a7 and 7e7 and inserting magistrate judges of the ,tax ,court1 7#b7 by striking special trial judges of the court in subsection 7b7 and inserting magistrate judges of the ,tax ,court1 and 7#c7 by striking special trial judge in subsections 7c7 and 7d7 and inserting magistrate judge of the ,tax ,court4 7b7 ,conforming amendments 7#a7 ,the heading of section #gddc;,a is amended by striking 8,special trial judges0 and inserting ,magistrate judges of the ,tax ,court4 7#b7 ,the heading of section #gddc;,a7b7 is amended by striking ,special trial judges and inserting ,magistrate judges of the ,tax ,court4 7#c7 ,the item relating to section #gddc;,a in the table of sections for part ,i of subchapter ,c of chapter #gf is amended to read as follows3 ,sec4 #gddc;,a4 ,magistrate judges of the ,tax ,court4 4 7#d7 ,the heading of section #gddh is amended by striking ,special trial judges and inserting ,magistrate judges of the ,tax ,court4 7#e7 ,section #gddh is amended-- 7,a7 by striking special trial judge's each place it appears in subsections 7a77#f71 7c77#a71 7d71 and 7m77#a7 and inserting magistrate judge of the ,tax ,court's1 and 7,b7 by striking special trial judge each place it appears other than in subsection 7n7 and inserting magistrate judge of the ,tax ,court4 7#f7 ,section #gddh7n7 is amended-- 7,a7 by striking special trial judge which are allowable and inserting magistrate judge of the ,tax ,court which are allowable1 and 7,b7 by striking special trial judge of the ,tax ,court both places it appears and inserting magistrate judge of the ,tax ,court4 7#g7 ,the heading of section #gddh7;b77#b7 is amended by striking ,special trial judges and inserting ,magistrate judges of the ,tax ,court4 7#h7 ,the item relating to section #gddh in the table of sections for part ,i of subchapter ,c of chapter #gf is amended to read as follows3 ,sec4 #gddh4 ,annuities to surviving spouses and dependent children of judges and magistrate judges of the ,tax ,court4 4 7#i7 ,section #gdef7;a7 is amended-- 7,a7 by striking special trial judge each place it appears and inserting magistrate judge1 and 7,b7 by striking 7or by the clerk and inserting of the ,tax ,court 7or by the clerk4 7#aj7 ,section #gdff7;a7 is amended by striking special trial judge and inserting magistrate judge4 7#aa7 ,section #gdgj;,a is amended by striking special trial judges both places it appears in subsections 7a7 and 7b7 and inserting magistrate judges4 7#ab7 ,section #gdga7;a77#b77;,a7 is amended by striking special trial judges and inserting magistrate judges4 7#ac7 ,section #gdga7;c7 is amended-- 7,a7 by striking ,special trial judges in the heading and inserting ,magistrate judges of the ,tax ,court1 and 7,b7 by striking special trial judges and inserting magistrate judges4 #aaejd4 ,repeal of deadwood related to ,board of ,tax ,appeals 7a7 ,section #gdei is amended by striking subsection 7f7 and redesignating subsection 7g7 as subsection 7f74 7b7 ,section #gddg7;a77#c7 is amended to read as follows3 7#c7 ,in any determination of length of service as judge or as a judge of the ,tax ,court of the ,united ,states there shall be included all periods 7whether or not consecutive7 during which an individual served as judge4 4 ,b ,return ,preparation programs for ,low-,income ,taxpayers #abjja4 ,return preparation programs for low-income taxpayers 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf is amended by inserting after section #gebf the following new section3 #gebf;,a4 ,return preparation programs for low-income taxpayers 7a7 ,establishment of ,volunteer ,income ,tax ,assistance ,matching ,grant ,program ,the ,secretary shall establish a ,community ,volunteer ,income ,tax ,assistance ,matching ,grant ,program under which the ,secretary may1 subject to the availability of appropriated funds1 make grants to provide matching funds for the development1 expansion1 or continuation of qualified return preparation programs assisting low-income taxpayers and members of underserved populations4 7b7 ,use of funds 7#a7 ,in general ,qualified return preparation programs may use grants received under this section for-- 7,a7 ordinary and necessary costs associated with program operation in accordance with cost principles under the applicable ,office of ,management and ,budget circular1 including-- 7i7 wages or salaries of persons coordinating the activities of the program1 7ii7 developing training materials1 conducting training1 and performing quality reviews of the returns prepared under the program1 7iii7 equipment purchases1 and 7iv7 vehicle-related expenses associated with remote or rural tax preparation services1 7,b7 outreach and educational activities described in subsection 7c77#b77;,b71 and 7,c7 services related to financial education and capability1 asset development1 and the establishment of savings accounts in connection with tax return preparation4 7#b7 ,requirement of matching funds ,a qualified return preparation program must provide matching funds on a dollar-for-dollar basis for all grants provided under this section4 ,matching funds may include-- 7,a7 the salary 7including fringe benefits7 of individuals performing services for the program1 7,b7 the cost of equipment used in the program1 and 7,c7 other ordinary and necessary costs associated with the program4 ,indirect expenses1 including general overhead of any entity administering the program1 shall not be counted as matching funds4 7c7 ,application 7#a7 ,in general ,each applicant for a grant under this section shall submit an application to the ,secretary at such time1 in such manner1 and containing such information as the ,secretary may reasonably require4 7#b7 ,priority ,in awarding grants under this section1 the ,secretary shall give priority to applications which demonstrate-- 7,a7 assistance to low-income taxpayers1 with emphasis on outreach to1 and services for1 such taxpayers1 7,b7 taxpayer outreach and educational activities relating to eligibility and availability of income supports available through this title1 including the earned income tax credit1 and 7,c7 specific outreach and focus on one or more underserved populations4 7#c7 ,amounts taken into account ,in determining matching grants under this section1 the ,secretary shall only take into account amounts provided by the qualified return preparation program for expenses described in subsection 7b74 7d7 ,program adherence 7#a7 ,in general ,the ,secretary shall establish procedures for1 and shall conduct not less frequently than once every #e calendar years during which a qualified return preparation program is operating under a grant under this section1 periodic site visits-- 7,a7 to ensure the program is carrying out the purposes of this section1 and 7,b7 to determine whether the program meets such program adherence standards as the ,secretary shall by regulation or other guidance prescribe4 7#b7 ,additional requirements for grant recipients not meeting program adherence standards ,in the case of any qualified return preparation program which-- 7,a7 is awarded a grant under this section1 and 7,b7 is subsequently determined-- 7i7 not to meet the program adherence standards described in paragraph 7#a77;,b71 or 7ii7 not to be otherwise carrying out the purposes of this section1 such program shall not be eligible for any additional grants under this section unless such program provides sufficient documentation of corrective measures established to address any such deficiencies determined4 7e7 ,definitions ,for purposes of this section-- 7#a7 ,qualified return preparation program ,the term qualified return preparation program means any program-- 7,a7 which provides assistance to individuals1 not less than #ij percent of whom are low-income taxpayers1 in preparing and filing ,federal income tax returns1 7,b7 which is administered by a qualified entity1 7,c7 in which all volunteers who assist in the preparation of ,federal income tax returns meet the training requirements prescribed by the ,secretary1 and 7,d7 which uses a quality review process which reviews #ajj percent of all returns4 7#b7 ,qualified entity 7,a7 ,in general ,the term qualified entity means any entity which-- 7i7 is an eligible organization1 7ii7 is in compliance with ,federal tax filing and payment requirements1 7iii7 is not debarred or suspended from ,federal contracts1 grants1 or cooperative agreements1 and 7iv7 agrees to provide documentation to substantiate any matching funds provided pursuant to the grant program under this section4 7,b7 ,eligible organization ,the term eligible organization means-- 7i7 an institution of higher education which is described in section #ajb 7other than subsection 7a77#a77;,c7 thereof7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajjb71 as in effect on the date of the enactment of this section1 and which has not been disqualified from participating in a program under title ,,iv of such ,act1 7ii7 an organization described in section #eja7;c7 and exempt from tax under section #eja7;a71 7iii7 a local government agency1 including-- 7,i7 a county or municipal government agency1 and 7,,ii7 an ,indian tribe1 as defined in section #d7ac7 of the ,native ,american ,housing ,assistance and ,self-,determination ,act of #aiif 7#be ,u4,s4,c4 #dajc7ac771 including any tribally designated housing entity 7as defined in section #d7bb7 of such ,act 7#be ,u4,s4,c4 #dajc7bb7771 tribal subsidiary1 subdivision1 or other wholly owned tribal entity1 7iv7 a local1 ,state1 regional1 or national coalition 7with one lead organization which meets the eligibility requirements of clause 7i71 7ii71 or 7iii7 acting as the applicant organization71 or 7v7 in the case of low-income taxpayers and members of underserved populations with respect to which no organizations described in the preceding clauses are available-- 7,i7 a ,state government agency1 or 7,,ii7 an office providing ,cooperative ,extension services 7as established at the land-grant colleges and universities under the ,smith-,lever ,act of ,may #h1 #aiad74 7#c7 ,low-income taxpayers ,the term low-income taxpayer means a taxpayer whose income for the taxable year does not exceed an amount equal to the completed phaseout amount under section #cb7;b7 for a married couple filing a joint return with #c or more qualifying children1 as determined in a revenue procedure or other published guidance4 7#d7 ,underserved population ,the term underserved population includes populations of persons with disabilities1 persons with limited ,english proficiency1 ,native ,americans1 individuals living in rural areas1 members of the ,armed ,forces and their spouses1 and the elderly4 7f7 ,special rules and limitations 7#a7 ,duration of grants ,upon application of a qualified return preparation program1 the ,secretary is authorized to award a multi-year grant not to exceed #c years4 7#b7 ,aggregate limitation ,unless otherwise provided by specific appropriation1 the ,secretary shall not allocate more than #cj1jjj1jjj per fiscal year 7exclusive of costs of administering the program7 to grants under this section4 7g7 ,promotion of programs 7#a7 ,in general ,the ,secretary shall promote tax preparation through qualified return preparation programs through the use of mass communications and other means4 7#b7 ,provision of information regarding qualified return preparation programs ,the ,secretary may provide taxpayers information regarding qualified return preparation programs receiving grants under this section4 7#c7 ,,vita grantee referral ,qualified return preparation programs receiving a grant under this section are encouraged1 in appropriate cases1 to-- 7,a7 advise taxpayers of the availability of1 and eligibility requirements for receiving1 advice and assistance from qualified low-income taxpayer clinics receiving funding under section #gebf1 and 7,b7 provide information regarding the location of1 and contact information for1 such clinics4 4 7b7 ,clerical amendment ,the table of sections for chapter #gg of such ,code is amended by inserting after the item relating to section #gebf the following new item3 ,sec4 #gebf;,a4 ,return preparation programs for low-income taxpayers4 4 ,c ,identity ,protection ,personal ,identification ,numbers #acjja4 ,identity protection personal identification numbers ,not later than #e years after the date of the enactment of this ,act1 the ,secretary of the ,treasury or the ,secretary's delegate 7hereafter referred to in this section as the ,secretary7 shall establish a program to issue1 upon the request of any individual1 a number which may be used in connection with such individual's social security number 7or other identifying information with respect to such individual as determined by the ,secretary7 to assist the ,secretary in verifying such individual's identity4 ,d ,provision of ,information ,regarding ,low-,income ,taxpayer ,clinics #adjja4 ,provision of information regarding low-income taxpayer clinics 7a7 ,in general ,section #gebf7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#f7 ,provision of information regarding qualified low-income taxpayer clinics ,notwithstanding any other provision of law1 officers and employees of the ,department of the ,treasury may-- 7,a7 advise taxpayers of the availability of1 and eligibility requirements for receiving1 advice and assistance from qualified low-income taxpayer clinics receiving funding under this section1 and 7,b7 provide information regarding the location of1 and contact information for1 such clinics4 4 7b7 ,effective date ,the amendment made by this section shall take effect on the date of the enactment of this ,act4 ,e ,single ,point of ,contact for ,tax-,related ,identity ,theft ,victims #aejja4 ,single point of contact for tax-related identity theft victims 7a7 ,in general ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to tax-related identity theft has a single point of contact at the ,internal ,revenue ,service throughout the processing of the taxpayer's case4 ,the single point of contact shall track the taxpayer's case to completion and coordinate with other ,internal ,revenue ,service employees to resolve case issues as quickly as possible4 7b7 ,single point of contact 7#a7 ,in general ,for purposes of subsection 7a71 the single point of contact shall consist of a team or subset of specially trained employees who-- 7,a7 have the ability to work across functions to resolve the issues involved in the taxpayer's case1 and 7,b7 shall be accountable for handling the case until its resolution4 7#b7 ,team or subset ,the employees included within the team or subset described in paragraph 7#a7 may change as required to meet the needs of the ,internal ,revenue ,service1 provided that procedures have been established to-- 7,a7 ensure continuity of records and case history1 and 7,b7 notify the taxpayer when appropriate4 ,f ,notice ,from ,,irs ,regarding ,closure of ,taxpayer ,assistance ,center #afjja4 ,notice from ,,irs regarding closure of taxpayer assistance centers ,not later than #ij days before the date that a proposed closure of a ,taxpayer ,assistance ,center would take effect1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall-- 7#a7 make publicly available 7including by non-electronic means7 a notice which-- 7,a7 identifies the ,taxpayer ,assistance ,center proposed for closure and the date of such proposed closure1 and 7,b7 identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure1 and 7#b7 submit to ,congress a written report that includes-- 7,a7 the information included in the notice described in paragraph 7#a71 7,b7 the reasons for such proposed closure1 and 7,c7 such other information as the ,secretary may determine appropriate4 ,g ,mandatory ,electronic ,filing for ,annual ,returns of ,exempt ,organizations #agjja4 ,mandatory electronic filing for annual returns of exempt organizations 7a7 ,in general ,section #fjcc of the ,internal ,revenue ,code of #aihf is amended by redesignating subsection 7n7 as subsection 7o7 and by inserting after subsection 7m7 the following new subsection3 7n7 ,mandatory electronic filing ,any organization required to file a return under this section shall file such return in electronic form4 4 7b7 ,inspection of electronically filed annual returns ,section #fajd7;b7 of such ,code is amended by adding at the end the following3 ,any annual return required to be filed electronically under section #fjcc7n7 shall be made available by the ,secretary to the public in machine readable format44 7c7 ,effective date 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to returns filed for taxable years beginning after the date of the enactment of this ,act4 7#b7 ,transitional relief 7,a7 ,small organizations 7i7 ,in general ,in the case of any small organizations1 or any other organizations for which the ,secretary of the ,treasury or the ,secretary's delegate 7hereafter referred to in this paragraph as the ,secretary7 determines the application of the amendments made by subsection 7a7 would cause undue burden without a delay1 the ,secretary may delay the application of such amendments1 but not later than taxable years beginning #b years after the date of the enactment of this ,act4 7ii7 ,small organization ,for purposes of clause 7i71 the term small organization means any organization-- 7,i7 the gross receipts of which for the taxable year are less than #bjj1jjj1 and 7,,ii7 the aggregate gross assets of which at the end of the taxable year are less than #ejj1jjj4 7,b7 ,organizations filing form #iij-,t ,in the case of any organization described in section #eaa7;a77#b7 of the ,internal ,revenue ,code of #aihf which is subject to the tax imposed by section #eaa7;a77#a7 of such ,code on its unrelated business taxable income1 or any organization required to file a return under section #fjcc of such ,code and include information under subsection 7e7 thereof1 the ,secretary may delay the application of the amendments made by this section1 but not later than taxable years beginning #b years after the date of the enactment of this ,act4 ,h #bast ,century ,,irs ,act #ahjja4 ,short title2 etc 7a7 ,short title ,this division may be cited as the #bast ,century ,,irs ,act4 7b7 ,amendment of #aihf ,code ,except as otherwise expressly provided1 whenever in this ,act an amendment or repeal is expressed in terms of an amendment to1 or repeal of1 a section or other provision1 the reference shall be considered to be made to a section or other provision of the ,internal ,revenue ,code of #aihf4 7c7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #ahjja4 ,short title2 etc4 ,title ,i--,cybersecurity and identity protection ,sec4 #ahaja4 ,public-private partnership to address identity theft refund fraud4 ,sec4 #ahajb4 ,recommendations of ,electronic ,tax ,administration ,advisory ,committee regarding identity theft refund fraud4 ,sec4 #ahajc4 ,information sharing and analysis center4 ,sec4 #ahajd4 ,compliance by contractors with confidentiality safeguards4 ,sec4 #ahaje4 ,report on electronic payments4 ,title ,,ii--,development of information technology ,sec4 #ahbja4 ,management of ,internal ,revenue ,service information technology4 ,sec4 #ahbjb4 ,development of online accounts and portals4 ,sec4 #ahbjc4 ,internet platform for ,form #ajii filings4 ,title ,,iii--,modernization of consent-based income verification system ,sec4 #ahcja4 ,disclosure of taxpayer information for third-party income verification4 ,sec4 #ahcjb4 ,limit redisclosures and uses of consent-based disclosures of tax return information4 ,title ,,iv--,expanded use of electronic systems ,sec4 #ahdja4 ,electronic filing of returns4 ,sec4 #ahdjb4 ,uniform standards for the use of electronic signatures for disclosure authorizations to1 and other authorizations of1 practitioners4 ,sec4 #ahdjc4 ,payment of taxes by debit and credit cards4 ,i ,cybersecurity and identity protection #ahaja4 ,public-private partnership to address identity theft refund fraud ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall work collaboratively with the public and private sectors to protect taxpayers from identity theft refund fraud4 #ahajb4 ,recommendations of ,electronic ,tax ,administration ,advisory ,committee regarding identity theft refund fraud ,the ,secretary of the ,treasury shall ensure that the advisory group convened by the ,secretary pursuant to section #bjja7;b77#b7 of the ,internal ,revenue ,service ,restructuring and ,reform ,act of #aiih 7commonly known as the ,electronic ,tax ,administration ,advisory ,committee7 studies 7including by providing organized public forums7 and makes recommendations to the ,secretary regarding methods to prevent identity theft and refund fraud4 #ahajc4 ,information sharing and analysis center 7a7 ,in general ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 may participate in an information sharing and analysis center to centralize1 standardize1 and enhance data compilation and analysis to facilitate sharing actionable data and information with respect to identity theft tax refund fraud4 7b7 ,development of performance metrics ,the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall develop metrics for measuring the success of such center in detecting and preventing identity theft tax refund fraud4 7c7 ,disclosure 7#a7 ,in general ,section #fajc7k7 is amended by adding at the end the following new paragraph3 7#ac7 ,disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud 7,a7 ,in general ,under such procedures and subject to such conditions as the ,secretary may prescribe1 the ,secretary may disclose specified return information to specified ,,isac participants to the extent that the ,secretary determines such disclosure is in furtherance of effective ,federal tax administration relating to the detection or prevention of identity theft tax refund fraud1 validation of taxpayer identity1 authentication of taxpayer returns1 or detection or prevention of cybersecurity threats4 7,b7 ,specified ,,isac participants ,for purposes of this paragraph-- 7i7 ,in general ,the term specified ,,isac participant means-- 7,i7 any person designated by the ,secretary as having primary responsibility for a function performed with respect to the information sharing and analysis center described in section #ahajc7;a7 of the #bast ,century ,,irs ,act1 and 7,,ii7 any person subject to the requirements of section #gbaf and which is a participant in such information sharing and analysis center4 7ii7 ,information sharing agreement ,such term shall not include any person unless such person has entered into a written agreement with the ,secretary setting forth the terms and conditions for the disclosure of information to such person under this paragraph1 including requirements regarding the protection and safeguarding of such information by such person4 7,c7 ,specified return information ,for purposes of this paragraph1 the term specified return information means-- 7i7 in the case of a return which is in connection with a case of potential identity theft refund fraud-- 7,i7 in the case of such return filed electronically1 the internet protocol address1 device identification1 email domain name1 speed of completion1 method of authentication1 refund method1 and such other return information related to the electronic filing characteristics of such return as the ,secretary may identify for purposes of this subclause1 and 7,,ii7 in the case of such return prepared by a tax return preparer1 identifying information with respect to such tax return preparer1 including the preparer taxpayer identification number and electronic filer identification number of such preparer1 7ii7 in the case of a return which is in connection with a case of a identity theft refund fraud which has been confirmed by the ,secretary 7pursuant to such procedures as the ,secretary may provide71 the information referred to in subclauses 7,i7 and 7,,ii7 of clause 7i71 the name and taxpayer identification number of the taxpayer as it appears on the return1 and any bank account and routing information provided for making a refund in connection with such return1 and 7iii7 in the case of any cybersecurity threat to the ,internal ,revenue ,service1 information similar to the information described in subclauses 7,i7 and 7,,ii7 of clause 7i7 with respect to such threat4 7,d7 ,restriction on use of disclosed information 7i7 ,designated third parties ,any return information received by a person described in subparagraph 7,b77i77,i7 shall be used only for the purposes of and to the extent necessary in-- 7,i7 performing the function such person is designated to perform under such subparagraph1 7,,ii7 facilitating disclosures authorized under subparagraph 7,a7 to persons described in subparagraph 7,b77i77,,ii71 and 7,,iii7 facilitating disclosures authorized under subsection 7d7 to participants in such information sharing and analysis center4 7ii7 ,return preparers ,any return information received by a person described in subparagraph 7,b77i77,,ii7 shall be treated for purposes of section #gbaf as information furnished to such person for1 or in connection with1 the preparation of a return of the tax imposed under chapter #a4 7,e7 ,data protection and safeguards ,return information disclosed under this paragraph shall be subject to such protections and safeguards as the ,secretary may require in regulations or other guidance or in the written agreement referred to in subparagraph 7,b77ii74 ,such written agreement shall include a requirement that any unauthorized access to information disclosed under this paragraph1 and any breach of any system in which such information is held1 be reported to the ,treasury ,inspector ,general for ,tax ,administration4 4 7#b7 ,application of civil and criminal penalties 7,a7 ,section #fajc7;a77#c7 is amended by striking subsection 7k77#aj7 and inserting paragraph 7#aj7 or 7#ac7 of subsection 7k74 7,b7 ,section #gbac7;a77#b7 is amended by inserting or 7#ac7 after 7k77#aj74 #ahajd4 ,compliance by contractors with confidentiality safeguards 7a7 ,in ,general ,section #fajc7p7 is amended by adding at the end the following new paragraph3 7#i7 ,disclosure to contractors and other agents ,notwithstanding any other provision of this section1 no return or return information shall be disclosed to any contractor or other agent of a ,federal1 ,state1 or local agency unless such agency1 to the satisfaction of the ,secretary-- 7,a7 has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards 7within the meaning of paragraph 7#d77 to protect the confidentiality of such returns or return information1 7,b7 agrees to conduct an on-site review every #c years 7or a mid-point review in the case of contracts or agreements of less than #c years in duration7 of each contractor or other agent to determine compliance with such requirements1 7,c7 submits the findings of the most recent review conducted under subparagraph 7,b7 to the ,secretary as part of the report required by paragraph 7#d77;,e71 and 7,d7 certifies to the ,secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements4 ,the certification required by subparagraph 7,d7 shall include the name and address of each contractor and other agent1 a description of the contract or agreement with such contractor or other agent1 and the duration of such contract or agreement4 ,the requirements of this paragraph shall not apply to disclosures pursuant to subsection 7n7 for purposes of ,federal tax administration4 4 7b7 ,conforming ,amendment ,section #fajc7p77#h77;,b7 is amended by inserting or paragraph 7#i7 after subparagraph 7,a74 7c7 ,effective ,date ,the amendments made by this section shall apply to disclosures made after ,december #ca1 #bjbb4 #ahaje4 ,report on electronic payments ,not later than #b years after the date of the enactment of this ,act1 the ,secretary 7or the ,secretary's delegate71 in coordination with the ,bureau of ,fiscal ,service and the ,internal ,revenue ,service1 and in consultation with private sector financial institutions1 shall submit a written report to ,congress describing how the government can utilize new payment platforms to increase the number of tax refunds paid by electronic funds transfer4 ,such report shall weigh the interests of reducing identity theft tax refund fraud1 reducing the ,federal ,government's costs in delivering tax refunds1 the costs and any associated fees charged to taxpayers 7including monthly and point-of-service fees7 to access their tax refunds1 the impact on individuals who do not have access to financial accounts or institutions1 and ensuring payments are made to accounts at a financial institution that complies with section #ba of the ,federal ,deposit ,insurance ,act1 chapter #b of title ,i of ,public ,law #ia-ejh1 and subchapter ,,ii of chapter #ec of title #ca1 ,united ,states ,code 7commonly referred to collectively as the ,bank ,secrecy ,act7 and the ,,usa ,,patriot ,act4 ,such report shall include any legislative recommendations necessary to accomplish these goals4 ,,ii ,development of information technology #ahbja4 ,management of ,internal ,revenue ,service information technology 7a7 ,duties and responsibilities of ,internal ,revenue ,service ,chief ,information ,officer ,section #ghjc is amended by adding at the end the following new subsection3 7f7 ,internal ,revenue ,service ,chief ,information ,officer 7#a7 ,in general ,there shall be in the ,internal ,revenue ,service an ,internal ,revenue ,service ,chief ,information ,officer 7hereafter referred to in this subsection as the ,,irs ,,cio7 who shall be appointed by the ,administrator of the ,internal ,revenue ,service4 7#b7 ,centralized responsibility for ,internal ,revenue ,service information technology ,the ,administrator of the ,internal ,revenue ,service 7and the ,secretary7 shall act through the ,,irs ,,cio with respect to all development1 implementation1 and maintenance of information technology for the ,internal ,revenue ,service4 ,any reference in this subsection to the ,,irs ,,cio which directs the ,,irs ,,cio to take any action1 or to assume any responsibility1 shall be treated as a reference to the ,administrator of the ,internal ,revenue ,service acting through the ,,irs ,,cio4 7#c7 ,general duties and responsibilities ,the ,,irs ,,cio shall-- 7,a7 be responsible for the development1 implementation1 and maintenance of information technology for the ,internal ,revenue ,service1 7,b7 ensure that the information technology of the ,internal ,revenue ,service is secure and integrated1 7,c7 maintain operational control of all information technology for the ,internal ,revenue ,service1 7,d7 be the principal advocate for the information technology needs of the ,internal ,revenue ,service1 and 7,e7 consult with the ,chief ,procurement ,officer of the ,internal ,revenue ,service to ensure that the information technology acquired for the ,internal ,revenue ,service is consistent with-- 7i7 the goals and requirements specified in subparagraphs 7,a7 through 7,d71 and 7ii7 the strategic plan developed under paragraph 7#d74 7#d7 ,strategic plan 7,a7 ,in general ,the ,,irs ,,cio shall develop and implement a multiyear strategic plan for the information technology needs of the ,internal ,revenue ,service4 ,such plan shall-- 7i7 include performance measurements of such technology and of the implementation of such plan1 7ii7 include a plan for an integrated enterprise architecture of the information technology of the ,internal ,revenue ,service1 7iii7 include and take into account the resources needed to accomplish such plan1 7iv7 take into account planned major acquisitions of information technology by the ,internal ,revenue ,service1 including ,customer ,account ,data ,engine #b and the ,enterprise ,case ,management ,system1 and 7v7 align with the needs and strategic plan of the ,internal ,revenue ,service4 7,b7 ,plan updates ,the ,,irs ,,cio shall1 not less frequently than annually1 review and update the strategic plan under subparagraph 7,a7 7including the plan for an integrated enterprise architecture described in subparagraph 7,a77ii77 to take into account the development of new information technology and the needs of the ,internal ,revenue ,service4 7#e7 ,scope of authority 7,a7 ,information technology ,for purposes of this subsection1 the term information technology has the meaning given such term by section #aaaja of title #dj1 ,united ,states ,code4 7,b7 ,internal ,revenue ,service ,any reference in this subsection to the ,internal ,revenue ,service includes a reference to all components of the ,internal ,revenue ,service1 including-- 7i7 the ,office of the ,taxpayer ,advocate1 7ii7 the ,criminal ,investigation ,division of the ,internal ,revenue ,service1 and 7iii7 except as otherwise provided by the ,secretary with respect to information technology related to matters described in subsection 7b77#c77;,b71 the ,office of the ,chief ,counsel4 4 7b7 ,independent verification and validation of the ,customer ,account ,data ,engine #b and ,enterprise ,case ,management ,system 7#a7 ,in general ,the ,administrator of the ,internal ,revenue ,service shall enter into a contract with an independent reviewer to verify and validate the implementation plans 7including the performance milestones and cost estimates included in such plans7 developed for the ,customer ,account ,data ,engine #b and the ,enterprise ,case ,management ,system4 7#b7 ,deadline for completion ,such contract shall require that such verification and validation be completed not later than the date which is #a year after the date of the enactment of this ,act4 7#c7 ,application to phases of ,,cade #b 7,a7 ,in general ,paragraphs 7#a7 and 7#b7 shall not apply to phase #a of the ,customer ,account ,data ,engine #b and shall apply separately to each other phase4 7,b7 ,deadline for completing plans ,not later than #a year after the date of the enactment of this ,act1 the ,administrator of the ,internal ,revenue ,service shall complete the development of plans for all phases of the ,customer ,account ,data ,engine #b4 7,c7 ,deadline for completion of verification and validation of plans ,in the case of any phase after phase #b of the ,customer ,account ,data ,engine #b1 paragraph 7#b7 shall be applied by substituting the date on which the plan for such phase was completed for the date of the enactment of this ,act4 7c7 ,coordination of ,,irs ,,cio and ,chief ,procurement ,officer of the ,internal ,revenue ,service 7#a7 ,in general ,the ,chief ,procurement ,officer of the ,internal ,revenue ,service shall-- 7,a7 identify all significant ,,irs information technology acquisitions and provide written notification to the ,internal ,revenue ,service ,chief ,information ,officer 7hereafter referred to in this subsection as the ,,irs ,,cio7 of each such acquisition in advance of such acquisition1 and 7,b7 regularly consult with the ,,irs ,,cio regarding acquisitions of information technology for the ,internal ,revenue ,service1 including meeting with the ,,irs ,,cio regarding such acquisitions upon request4 7#b7 ,significant ,,irs information technology acquisitions ,for purposes of this subsection1 the term significant ,,irs information technology acquisitions means-- 7,a7 any acquisition of information technology for the ,internal ,revenue ,service in excess of #a1jjj1jjj1 and 7,b7 such other acquisitions of information technology for the ,internal ,revenue ,service 7or categories of such acquisitions7 as the ,,irs ,,cio1 in consultation with the ,chief ,procurement ,officer of the ,internal ,revenue ,service1 may identify4 7#c7 ,scope ,terms used in this subsection which are also used in section #ghjc7;f7 of the ,internal ,revenue ,code of #aihf 7as amended by subsection 7a77 shall have the same meaning as when used in such section4 #ahbjb4 ,development of online accounts and portals 7a7 ,in general ,the ,secretary of the ,treasury or the ,secretary's delegate 7hereafter referred to in this section as the ,secretary7 shall-- 7#a7 develop secure individualized online accounts to provide services to taxpayers and their designated return preparers1 including obtaining taxpayer information1 making payment of taxes1 sharing documentation1 and 7to the extent feasible7 addressing and correcting issues1 and 7#b7 develop a process for the acceptance of tax forms1 and supporting documentation1 in digital or other electronic format4 7b7 ,electronic services treated as supplemental2 application of security standards ,the ,secretary shall ensure that the processes described in subsection 7a7-- 7#a7 are a supplement to1 and not a replacement for1 other services provided by the ,internal ,revenue ,service to taxpayers1 including face-to-face taxpayer assistance and services provided by phone1 and 7#b7 comply with applicable security standards and guidelines4 7c7 ,process for developing online accounts 7#a7 ,development of plan ,not later than #a year after the date of the enactment of this ,act1 the ,secretary shall submit to ,congress a written report describing the ,secretary's plan for developing the secure individualized online accounts described in subsection 7a77#a74 ,such plan shall address the feasibility of taxpayers addressing and correcting issues through such accounts and whether access to such accounts should be restricted and in what manner4 7#b7 ,deadline ,the ,secretary shall make every reasonable effort to make the secure individualized online accounts described in subsection 7a77#a7 available to taxpayers by ,december #ca1 #bjbc4 #ahbjc4 ,internet platform for ,form #ajii filings 7a7 ,in general ,not later than ,january #a1 #bjbc1 the ,secretary of the ,treasury or the ,secretary's delegate 7hereafter referred to in this section as the ,secretary7 shall make available an ,internet website or other electronic media1 with a user interface and functionality similar to the ,business ,services ,online ,suite of ,services provided by the ,social ,security ,administration1 that will provide access to resources and guidance provided by the ,internal ,revenue ,service and will allow persons to-- 7#a7 prepare and file ,forms #ajii1 7#b7 prepare ,forms #ajii for distribution to recipients other than the ,internal ,revenue ,service1 and 7#c7 maintain a record of completed and submitted ,forms #ajii4 7b7 ,electronic services treated as supplemental2 application of security standards ,the ,secretary shall ensure that the services described in subsection 7a7-- 7#a7 are a supplement to1 and not a replacement for1 other services provided by the ,internal ,revenue ,service to taxpayers1 and 7#b7 comply with applicable security standards and guidelines4 ,,iii ,modernization of consent-based income verification system #ahcja4 ,disclosure of taxpayer information for third-party income verification 7a7 ,in general ,not later than #a year after the close of the #b-year period described in subsection 7d77#a71 the ,secretary of the ,treasury or the ,secretary's delegate 7hereafter referred to in this section as the ,secretary7 shall implement a program to ensure that any qualified disclosure-- 7#a7 is fully automated and accomplished through the ,internet1 and 7#b7 is accomplished in as close to real-time as is practicable4 7b7 ,qualified disclosure ,for purposes of this section1 the term qualified disclosure means a disclosure under section #fajc7;c7 of the ,internal ,revenue ,code of #aihf of returns or return information by the ,secretary to a person seeking to verify the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application4 7c7 ,application of security standards ,the ,secretary shall ensure that the program described in subsection 7a7 complies with applicable security standards and guidelines4 7d7 ,user fee 7#a7 ,in general ,during the #b-year period beginning on the first day of the #fth calendar month beginning after the date of the enactment of this ,act1 the ,secretary shall assess and collect a fee for qualified disclosures 7in addition to any other fee assessed and collected for such disclosures7 at such rates as the ,secretary determines are sufficient to cover the costs related to implementing the program described in subsection 7a71 including the costs of any necessary infrastructure or technology4 7#b7 ,deposit of collections ,amounts received from fees assessed and collected under paragraph 7#a7 shall be deposited in1 and credited to1 an account solely for the purpose of carrying out the activities described in subsection 7a74 ,such amounts shall be available to carry out such activities without need of further appropriation and without fiscal year limitation4 #ahcjb4 ,limit redisclosures and uses of consent-based disclosures of tax return information 7a7 ,in general ,section #fajc7;c7 is amended by adding at the end the following3 ,persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of1 or request by1 the taxpayer44 7b7 ,application of penalties ,section #fajc7;a77#c7 is amended by inserting subsection 7c71 after return information under4 7c7 ,effective date ,the amendments made by this section shall apply to disclosures made after the date of the enactment of this ,act4 ,,iv ,expanded use of electronic systems #ahdja4 ,electronic filing of returns 7a7 ,in general ,section #fjaa7;e77#b77;,a7 is amended by striking #bej and inserting the applicable number of4 7b7 ,applicable number ,section #fjaa7;e7 is amended by adding at the end the following new paragraph3 7#f7 ,applicable number ,for purposes of paragraph 7#b77;,a71 the applicable number shall be determined in accordance with the following table3 7,a7 in the case of calendar years before #bjbj1 #bej1 7,b7 in the case of calendar year #bjbj1 #ajj1 and 7,c7 in the case of calendar years after #bjbj1 #aj4 4 7c7 ,returns filed by a tax return preparer ,section #fjaa7;e77#c7 is amended by adding at the end the following new subparagraph3 7,d7 ,exception for certain preparers located in areas without internet access ,the ,secretary may waive the requirement of subparagraph 7,a7 if the ,secretary determines1 on the basis of an application by the tax return preparer1 that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service 7other than dial-up or satellite service74 4 7d7 ,effective date ,the amendments made by this section shall take effect on the date of the enactment of this ,act4 #ahdjb4 ,uniform standards for the use of electronic signatures for disclosure authorizations to1 and other authorizations of1 practitioners ,section #fjfa7;b77#c7 is amended to read as follows3 7#c7 ,published guidance 7,a7 ,in general ,the ,secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph 7#a74 7,b7 ,electronic signatures for disclosure authorizations to1 and other authorizations of1 practitioners ,not later than #f months after the date of the enactment of this subparagraph1 the ,secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers' signatures appearing in electronic form with respect to any request for disclosure of a taxpayer's return or return information under section #fajc7;c7 to a practitioner or any power of attorney granted by a taxpayer to a practitioner4 7,c7 ,practitioner ,for purposes of subparagraph 7,b71 the term practitioner means any individual in good standing who is regulated under section #ccj of title #ca1 ,united ,states ,code4 4 #ahdjc4 ,payment of taxes by debit and credit cards ,section #fcaa7;d77#b7 is amended by adding at the end the following3 ,the preceding sentence shall not apply to the extent that the ,secretary ensures that any such fee or other consideration is fully recouped by the ,secretary in the form of fees paid to the ,secretary by persons paying taxes imposed under subtitle ,a with credit1 debit1 or charge cards pursuant to such contract4 ,notwithstanding the preceding sentence1 the ,secretary shall seek to minimize the amount of any fee or other consideration that the ,secretary pays under any such contract44 ,i ,rules for ,seizure and ,sale of ,perishable ,goods ,restricted to ,only ,perishable ,goods #aijja4 ,rules for seizure and sale of perishable goods restricted to only perishable goods 7a7 ,in general ,section #fccf of the ,internal ,revenue ,code of #aihf is amended by striking or become greatly reduced in price or value by keeping1 or that such property cannot be kept without great expense4 7b7 ,effective date ,the amendment made by this section shall apply to property seized after the date of the enactment of this ,act4 ,passed the ,house of ,representatives ,april #ah1 #bjah4;,clerk4