#aae? ,,congress #b;d ,session ,h4 ,r4 #eddd ,,an ,,act ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to mod]nize & improve ! ,int]nal ,rev5ue ,s]vice1 to am5d ! ,int]nal ,rev5ue ,code ( #aihf to make p]man5t ! ,volunte] ,income ,tax ,assi/ance mat*+ grant program1 to require ! ,secret>y ( ! ,treasury to e/abli% a program = ! issuance ( id5tity protection p]sonal id5tification numb]s1 to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ (fic]s & employees ( ! ,dep>tm5t ( ! ,treasury to provide to taxpay]s in=mation reg>d+ l[-income taxpay] cl9ics1 to provide = a s+le po9t ( contact at ! ,int]nal ,rev5ue ,s]vice = ! taxpay]s :o are victims ( tax-relat$ id5tity !ft1 to require notice f ! ,secret>y ( ! ,treasury 9 ! case ( any closure ( a ,taxpay] ,assi/ance ,c5t]1 to am5d ! ,int]nal ,rev5ue ,code ( #aihf to require electronic fil+ ( ! annual returns ( exempt organizations & provide = mak+ su* returns available = public inspection1 to am5d ! ,int]nal ,rev5ue ,code ( #aihf to improve cyb]security & taxpay] id5tity protection1 & mod]nize ! in=mation te*nology ( ! ,int]nal ,rev5ue ,s]vice1 to am5d ! ,int]nal ,rev5ue ,code ( #aihf to re/rict ! imm$iate sale ( seiz$ prop]ty by ! ,secret>y ( ! ,treasury to p]i%able goods1 & = o!r purposes4 #a4 ,organization ( ,act into divisions2 table ( cont5ts 7a7 ,divisions ,?is ,act is organiz$ into n9e divisions z foll[s3 7#a7 ,division ,a--,taxpay] ,fir/ ,act4 7#b7 ,division ,b--,return ,prep>ation programs = ,l[-,income ,taxpay]s4 7#c7 ,division ,c--,id5tity ,protection ,p]sonal ,id5tification ,numb]s4 7#d7 ,division ,d--,provision ( ,in=mation ,reg>d+ ,l[-,income ,taxpay] ,cl9ics4 7#e7 ,division ,e--,s+le ,po9t ( ,contact = ,tax-,relat$ ,id5tity ,!ft ,victims4 7#f7 ,division ,f--,notice ,f ,,irs ,reg>d+ ,closure ( ,taxpay] ,assi/ance ,c5t]4 7#g7 ,division ,g--,m&atory ,electronic ,fil+ = ,annual ,returns ( ,exempt ,organizations4 7#h7 ,division ,h--#ba/ ,c5tury ,,irs ,act4 7#i7 ,division ,i--,rules = ,seizure & ,sale ( ,p]i%able ,goods ,re/rict$ to ,only ,p]i%able ,goods4 7b7 ,table ( ,cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,organization ( ,act into divisions2 table ( cont5ts4 ,division ,a--,taxpay] ,fir/ ,act ,sec4 #ajjja4 ,%ort title2 etc4 ,title ,i--,indep5d5t appeals process ,sec4 #aaaja4 ,e/abli%m5t ( ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 ,title ,,ii--,improv$ ,s]vice ,sec4 #aabja4 ,compreh5sive cu/om] s]vice /rategy4 ,sec4 #aabjb4 ,,irs ,free ,file ,program4 ,sec4 #aabjc4 ,l[-income exception = paym5ts o!rwise requir$ 9 connection ) a submission ( an (f]-9-compromise4 ,title ,,iii--,s5sible ,en=cem5t ,sec4 #aacja4 ,int]nal ,rev5ue ,s]vice seizure requirem5ts ) respect to /ructur+ transactions4 ,sec4 #aacjb4 ,exclusion ( int]e/ receiv$ 9 action to recov] prop]ty seiz$ by ! ,int]nal ,rev5ue ,s]vice bas$ on /ructur+ transaction4 ,sec4 #aacjc4 ,cl>ification ( equitable relief f jo9t liability4 ,sec4 #aacjd4 ,modification ( proc$ures = issuance ( ?ird-p>ty summons4 ,sec4 #aacje4 ,e/abli%m5t ( income ?re%old = ref]ral to private debt collection4 ,sec4 #aacjf4 ,re=m ( notice ( contact ( ?ird p>ties4 ,sec4 #aacjg4 ,modification ( au?ority to issue designat$ summons4 ,sec4 #aacjh4 ,limitation on access ( non-,int]nal ,rev5ue ,s]vice employees to returns & return in=mation4 ,title ,,iv--,organizational mod]nization ,sec4 #aadja4 ,modification ( title ( ,commission] ( ,int]nal ,rev5ue & relat$ (ficials4 ,sec4 #aadjb4 ,(fice ( ! ,national ,taxpay] ,advocate4 ,sec4 #aadjc4 ,elim9ation ( ,,irs ,ov]sight ,bo>d4 ,sec4 #aadjd4 ,mod]nization ( ,int]nal ,rev5ue ,s]vice organizational /ructure4 ,title ,v--,tax ,c\rt ,sec4 #aaeja4 ,disqualification ( judge or magi/rate judge ( ! ,tax ,c\rt4 ,sec4 #aaejb4 ,op9ions & judgm5ts4 ,sec4 #aaejc4 ,title ( special trial judge *ang$ to magi/rate judge ( ! ,tax ,c\rt4 ,sec4 #aaejd4 ,repeal ( deadwood relat$ to ,bo>d ( ,tax ,appeals4 ,division ,b--,return ,prep>ation programs = ,l[-,income ,taxpay]s ,sec4 #abjja4 ,return prep>ation programs = l[-income taxpay]s4 ,division ,c--,id5tity ,protection ,p]sonal ,id5tification ,numb]s ,sec4 #acjja4 ,id5tity protection p]sonal id5tification numb]s4 ,division ,d--,provision ( ,in=mation ,reg>d+ ,l[-,income ,taxpay] ,cl9ics ,sec4 #adjja4 ,provision ( in=mation reg>d+ l[-income taxpay] cl9ics4 ,division ,e--,s+le ,po9t ( ,contact = ,tax-,relat$ ,id5tity ,!ft ,victims ,sec4 #aejja4 ,s+le po9t ( contact = tax-relat$ id5tity !ft victims4 ,division ,f--,notice ,f ,,irs ,reg>d+ ,closure ( ,taxpay] ,assi/ance ,c5t] ,sec4 #afjja4 ,notice f ,,irs reg>d+ closure ( taxpay] assi/ance c5t]s4 ,division ,g--,m&atory ,electronic ,fil+ = ,annual ,returns ( ,exempt ,organizations ,sec4 #agjja4 ,m&atory electronic fil+ = annual returns ( exempt organizations4 ,division ,h--#ba/ ,c5tury ,,irs ,act ,sec4 #ahjja4 ,%ort title2 etc4 ,title ,i--,cyb]security & id5tity protection ,sec4 #ahaja4 ,public-private p>tn]%ip to address id5tity !ft refund fraud4 ,sec4 #ahajb4 ,recomm5dations ( ,electronic ,tax ,adm9i/ration ,advisory ,committee reg>d+ id5tity !ft refund fraud4 ,sec4 #ahajc4 ,in=mation %>+ & analysis c5t]4 ,sec4 #ahajd4 ,compliance by contractors ) confid5tiality safegu>ds4 ,sec4 #ahaje4 ,report on electronic paym5ts4 ,title ,,ii--,developm5t ( in=mation te*nology ,sec4 #ahbja4 ,managem5t ( ,int]nal ,rev5ue ,s]vice in=mation te*nology4 ,sec4 #ahbjb4 ,developm5t ( onl9e acc\nts & portals4 ,sec4 #ahbjc4 ,int]net plat=m = ,=m #ajii fil+s4 ,title ,,iii--,mod]nization ( cons5t-bas$ income v]ification sy/em ,sec4 #ahcja4 ,disclosure ( taxpay] in=mation = ?ird-p>ty income v]ification4 ,sec4 #ahcjb4 ,limit r$isclosures & uses ( cons5t-bas$ disclosures ( tax return in=mation4 ,title ,,iv--,exp&$ use ( electronic sy/ems ,sec4 #ahdja4 ,electronic fil+ ( returns4 ,sec4 #ahdjb4 ,uni=m /&>ds = ! use ( electronic signatures = disclosure au?orizations to1 & o!r au?orizations (1 practition]s4 ,sec4 #ahdjc4 ,paym5t ( taxes by debit & cr$it c>ds4 ,division ,i--,rules = ,seizure & ,sale ( ,p]i%able ,goods ,re/rict$ to ,only ,p]i%able ,goods ,sec4 #aijja4 ,rules = seizure & sale ( p]i%able goods re/rict$ to only p]i%able goods4 ,a ,taxpay] ,fir/ ,act #ajjja4 ,%ort title2 etc 7a7 ,%ort title ,?is division may be cit$ z ! ,taxpay] ,fir/ ,act4 7b7 ,am5dm5t ( #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,table ( cont5ts ,! table ( cont5ts ( ?is division is z foll[s3 ,sec4 #ajjja4 ,%ort title2 etc4 ,title ,i--,indep5d5t appeals process ,sec4 #aaaja4 ,e/abli%m5t ( ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 ,title ,,ii--,improv$ ,s]vice ,sec4 #aabja4 ,compreh5sive cu/om] s]vice /rategy4 ,sec4 #aabjb4 ,,irs ,free ,file ,program4 ,sec4 #aabjc4 ,l[-income exception = paym5ts o!rwise requir$ 9 connection ) a submission ( an (f]-9-compromise4 ,title ,,iii--,s5sible ,en=cem5t ,sec4 #aacja4 ,int]nal ,rev5ue ,s]vice seizure requirem5ts ) respect to /ructur+ transactions4 ,sec4 #aacjb4 ,exclusion ( int]e/ receiv$ 9 action to recov] prop]ty seiz$ by ! ,int]nal ,rev5ue ,s]vice bas$ on /ructur+ transaction4 ,sec4 #aacjc4 ,cl>ification ( equitable relief f jo9t liability4 ,sec4 #aacjd4 ,modification ( proc$ures = issuance ( ?ird-p>ty summons4 ,sec4 #aacje4 ,e/abli%m5t ( income ?re%old = ref]ral to private debt collection4 ,sec4 #aacjf4 ,re=m ( notice ( contact ( ?ird p>ties4 ,sec4 #aacjg4 ,modification ( au?ority to issue designat$ summons4 ,sec4 #aacjh4 ,limitation on access ( non-,int]nal ,rev5ue ,s]vice employees to returns & return in=mation4 ,title ,,iv--,organizational mod]nization ,sec4 #aadja4 ,modification ( title ( ,commission] ( ,int]nal ,rev5ue & relat$ (ficials4 ,sec4 #aadjb4 ,(fice ( ! ,national ,taxpay] ,advocate4 ,sec4 #aadjc4 ,elim9ation ( ,,irs ,ov]sight ,bo>d4 ,sec4 #aadjd4 ,mod]nization ( ,int]nal ,rev5ue ,s]vice organizational /ructure4 ,title ,v--,tax ,c\rt ,sec4 #aaeja4 ,disqualification ( judge or magi/rate judge ( ! ,tax ,c\rt4 ,sec4 #aaejb4 ,op9ions & judgm5ts4 ,sec4 #aaejc4 ,title ( special trial judge *ang$ to magi/rate judge ( ! ,tax ,c\rt4 ,sec4 #aaejd4 ,repeal ( deadwood relat$ to ,bo>d ( ,tax ,appeals4 ,i ,indep5d5t appeals process #aaaja4 ,e/abli%m5t ( ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals 7a7 ,9 g5]al ,section #ghjc is am5d$ by add+ at ! end ! foll[+ new subsection3 7e7 ,indep5d5t ,(fice ( ,appeals 7#a7 ,e/abli%m5t ,!re is e/abli%$ 9 ! ,int]nal ,rev5ue ,s]vice an (fice to be kn[n z ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 7#b7 ,*ief ( ,appeals 7,a7 ,9 g5]al ,! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals %all be "u ! sup]vision & direction ( an (ficial to be kn[n z ! ,*ief ( ,appeals4 ,! ,*ief ( ,appeals %all report directly to ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice & %all be entitl$ to comp5sation at ! same rate z ! highe/ rate ( basic pay e/abli%$ = ! ,s5ior ,executive ,s]vice "u section #echb ( title #e1 ,unit$ ,/ates ,code4 7,b7 ,appo9tm5t ,! ,*ief ( ,appeals %all be appo9t$ by ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice )\t reg>d to ! provisions ( title #e1 ,unit$ ,/ates ,code1 relat+ to appo9tm5ts 9 ! competitive s]vice or ! ,s5ior ,executive ,s]vice4 7,c7 ,qualifications ,an individual appo9t$ "u subp>agraph 7,b7 %all h exp]i5ce & exp]tise 9-- 7i7 adm9i/ration (1 & compliance )1 ,f$]al tax laws1 7ii7 a broad range ( compliance cases1 & 7iii7 managem5t ( l>ge s]vice organizations4 7#c7 ,purposes & duties ( ,(fice ,x %all be ! function ( ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals to resolve ,f$]al tax controv]sies )\t litigation on a basis :i*-- 7,a7 is fair & imp>tial to bo? ! ,gov]nm5t & ! taxpay]1 7,b7 promotes a consi/5t application & int]pretation (1 & volunt>y compliance )1 ! ,f$]al tax laws1 & 7,c7 enhances public confid5ce 9 ! integrity & effici5cy ( ! ,int]nal ,rev5ue ,s]vice4 7#d7 ,"r ( appeal ,! resolution process describ$ 9 p>agraph 7#c7 %all be g5]ally available to all taxpay]s4 7#e7 ,limitation on designation ( cases z n eligible = ref]ral to ,indep5d5t ,(fice ( ,appeals 7,a7 ,9 g5]al ,if any taxpay] :i* is 9 receipt ( notice ( defici5cy au?oriz$ "u section #fbab reque/s ref]ral to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals & su* reque/ is d5i$1 ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all provide su* taxpay] a writt5 notice :i*-- 7i7 provides a detail$ description ( ! facts involv$1 ! basis = ! decision to d5y ! reque/1 & a detail$ explanation ( h[ ! basis ( su* decision applies to su* facts1 & 7ii7 describes ! proc$ures proscrib$ "u subp>agraph 7,c7 = prote/+ ! decision to d5y ! reque/4 7,b7 ,report to ,congress ,! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all submit a writt5 report to ,congress on an annual basis :i* includes ! numb] ( reque/s describ$ 9 subp>agraph 7,a7 :i* 7 d5i$ & ! reasons 7describ$ by category7 t su* reque/s 7 d5i$4 7,c7 ,proc$ures = prote/+ d5ial ( reque/ ,! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all prescribe proc$ures = prote/+ to ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice 7p]sonally & n ?r\gh any delegate7 a d5ial ( a reque/ describ$ 9 subp>agraph 7,a74 7,d7 ,n applicable to frivol\s positions ,?is p>agraph %all n apply to a reque/ = ref]ral to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals :i* is d5i$ on ! basis t ! issue involv$ is a frivol\s position 7)9 ! mean+ ( section #fgjb7;c774 7#f7 ,/aff 7,a7 ,9 g5]al ,all p]sonnel 9 ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals %all report to ! ,*ief ( ,appeals4 7,b7 ,access to /aff ( ,(fice ( ! ,*ief ,c\nsel ,! ,*ief ( ,appeals %all h au?ority to obta9 legal assi/ance & advice f ! /aff ( ! ,(fice ( ! ,*ief ,c\nsel4 ,! ,*ief ,c\nsel %all ensure t su* assi/ance & advice is provid$ by /aff ( ! ,(fice ( ! ,*ief ,c\nsel :o 7 n involv$ 9 ! case ) respect to :i* su* assi/ance & advice is s\ght & :o are n involv$ 9 prep>+ su* case = litigation4 7#g7 ,access to case files 7,a7 ,9 g5]al ,9 ! case ( any specifi$ taxpay] ) respect to :i* a conf]5ce ) ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals has be5 s*$ul$1 ! ,*ief ( ,appeals %all ensure t su* taxpay] is provid$ access to ! nonprivileg$ portions ( ! case file on record reg>d+ ! disput$ issues 7o!r ?an docum5ts provid$ by ! taxpay] to ! ,int]nal ,rev5ue ,s]vice7 n lat] ?an #aj days be=e ! date ( su* conf]5ce4 7,b7 ,taxpay] election to exp$ite conf]5ce ,if ! taxpay] s elects1 subp>agraph 7,a7 %all be appli$ by sub/itut+ ! date ( su* conf]5ce = #aj days be=e ! date ( su* conf]5ce4 7,c7 ,specifi$ taxpay] ,= purposes ( ?is p>agraph-- 7i7 ,9 g5]al ,! t]m specifi$ taxpay] means-- 7,i7 9 ! case ( any taxpay] :o is a natural p]son1 a taxpay] ^: adju/$ gross income does n exce$ #djj1jjj1 & 7,,ii7 9 ! case ( any o!r taxpay]1 a taxpay] ^: gross receipts d n exce$ #e1jjj1jjj4 7ii7 ,aggregation rule ,rules simil> to ! rules ( section #ddh7;c77#b7 %all apply = purposes ( clause 7i77,,ii74 4 7b7 ,con=m+ am5dm5ts 7#a7 ,! foll[+ provisions are ea* am5d$ by /rik+ ,int]nal ,rev5ue ,s]vice ,(fice ( ,appeals & ins]t+ ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals3 7,a7 ,section #fjae7;c77#d77;,b77ii77,i74 7,b7 ,section #fcbj7;b77#a74 7,c7 ,subsections 7b77#a7 & 7d77#c7 ( 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 & 7c77#a7 ( section #gabc4 7,h7 ,subsections 7c77#g77;,b77i1 & 7g77#b77;,a7 ( section #gdcj4 7,i7 ,section #gebb7;b77#c74 7,j7 ,section #gfab7;c77#b77;,a74 7#b7 ,section #gdcj7;c77#b7 is am5d$ by /rik+ ,int]nal ,rev5ue ,s]vice ,(fice ( ,appeals ea* place x appe>s & ins]t+ ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 7#c7 ,! head+ ( section #fccj7;d77#c7 is am5d$ by ins]t+ ,indep5d5t aft] ,,irs4 7c7 ,o!r ref]5ces ,any ref]5ce 9 any provision ( law1 or regulation or o!r guidance1 to ! ,int]nal ,rev5ue ,s]vice ,(fice ( ,appeals %all be treat$ z a ref]5ce to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 7d7 ,sav+s provisions ,rules simil> to ! rules ( p>agraphs 7#b7 ?r\gh 7#f7 ( section #ajja7;b7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih %all apply = purposes ( ?is section 7& ! am5dm5ts made by ?is section74 7e7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 ! am5dm5ts made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 7#b7 ,access to case files ,section #ghjc7;e77#g7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by subsection 7a71 %all apply to conf]5ces occurr+ aft] ! date :i* is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 ,,ii ,improv$ ,s]vice #aabja4 ,compreh5sive cu/om] s]vice /rategy 7a7 ,9 g5]al ,n lat] ?an ! date :i* is #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury1 aft] consultation ) ! ,national ,taxpay] ,advocate1 %all submit to ,congress a writt5 compreh5sive cu/om] s]vice /rategy = ! ,int]nal ,rev5ue ,s]vice4 ,su* /rategy %all include-- 7#a7 a plan to provide assi/ance to taxpay]s t is secure1 design$ to meet reasonable taxpay] expectations1 & adopts appropriate be/ practices ( cu/om] s]vice provid$ 9 ! private sector1 includ+ onl9e s]vices1 telephone call back s]vices1 & tra9+ ( employees provid+ cu/om] s]vices1 7#b7 a ?or\gh assessm5t ( ! s]vices t ! ,int]nal ,rev5ue ,s]vice c co-locate ) o!r ,f$]al s]vices or (f] z self-s]vice options1 7#c7 proposals to improve ,int]nal ,rev5ue ,s]vice cu/om] s]vice 9 ! %ort t]m 7! curr5t & foll[+ fiscal ye>71 m$ium t]m 7approximately #c to #e fiscal ye>s71 & long t]m 7approximately #aj fiscal ye>s71 7#d7 a plan to update guidance & tra9+ mat]ials = cu/om] s]vice employees ( ! ,int]nal ,rev5ue ,s]vice1 includ+ ! ,int]nal ,rev5ue ,manual1 to reflect su* /rategy1 & 7#e7 id5tifi$ metrics & b5*m>ks = quantitatively measur+ ! progress ( ! ,int]nal ,rev5ue ,s]vice 9 implem5t+ su* /rategy4 7b7 ,updat$ guidance & tra9+ mat]ials ,n lat] ?an #b ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all make available ! updat$ guidance & tra9+ mat]ials describ$ 9 subsection 7a77#d7 7includ+ ! ,int]nal ,rev5ue ,manual74 ,su* updat$ guidance & tra9+ mat]ials 7includ+ ! ,int]nal ,rev5ue ,manual7 %all be writt5 9 a mann] s z to be easily und]/ood by cu/om] s]vice employees ( ! ,int]nal ,rev5ue ,s]vice & %all provide cle> in/ructions4 #aabjb4 ,,irs ,free ,file ,program 7a7 ,9 g5]al 7#a7 ,! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all cont9ue to op]ate ! ,,irs ,free ,file ,program z e/abli%$ by ! ,int]nal ,rev5ue ,s]vice & publi%$ 9 ! ,f$]al ,regi/] on ,novemb] #d1 #bjjb 7#fg ,f$4 ,reg4 #fgbdg71 includ+ any subsequ5t agreem5ts & gov]n+ rules e/abli%$ pursuant !reto4 7#b7 ,! ,,irs ,free ,file ,program %all cont9ue to provide free comm]cial-type onl9e individual income tax prep>ation & electronic fil+ s]vices to ! l[e/ #gj p]c5t ( taxpay]s by adju/$ gross income4 ,! numb] ( taxpay]s eligible to receive su* s]vices ea* ye> %all be calculat$ by ! ,int]nal ,rev5ue ,s]vice annually bas$ on prior ye> aggregate taxpay] adju/$ gross income data4 7#c7 ,9 addition to ! s]vices describ$ 9 p>agraph 7#b71 & 9 ! same mann]1 ! ,,irs ,free ,file ,program %all cont9ue to make available to all taxpay]s 7)\t reg>d to income7 a basic1 onl9e electronic fillable =ms utility4 7#d7 ,! ,,irs ,free ,file ,program %all cont9ue to "w coop]atively ) ! private sector to provide ! free individual income tax prep>ation & ! electronic fil+ s]vices describ$ 9 p>agraphs 7#b7 & 7#c74 7#e7 ,! ,,irs ,free ,file ,program %all "w coop]atively ) ,/ate gov]nm5t ag5cies to enhance & exp& ! use ( ! program to provide ne$$ b5efits to ! taxpay] :ile r$uc+ ! co/ ( process+ returns4 7b7 ,innovations ,! ,secret>y ( ! ,treasury1 or ! ,secret>y's delegate1 %all "w ) ! private sector ?r\gh ! ,,irs ,free ,file ,program to id5tify & implem5t1 consi/5t ) applicable law1 innovative new program features to improve & simplify ! taxpay]'s exp]i5ce ) complet+ & fil+ individual income tax returns ?r\gh volunt>y compliance4 #aabjc4 ,l[-income exception = paym5ts o!rwise requir$ 9 connection ) a submission ( an (f]-9-compromise 7a7 ,9 g5]al ,section #gabb7;c7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,exception = l[-income taxpay]s ,p>agraph 7#a71 & any us] fee o!rwise requir$ 9 connection ) ! submission ( an (f]-9-compromise1 %all n apply to any (f]-9-compromise ) respect to a taxpay] :o is an individual ) adju/$ gross income1 z det]m9$ = ! mo/ rec5t taxable ye> = :i* su* in=mation is available1 :i* does n exce$ #bej p]c5t ( ! applicable pov]ty level 7z det]m9$ by ! ,secret>y74 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to (f]s-9-compromise submitt$ aft] ! date ( ! enactm5t ( ?is ,act4 ,,iii ,s5sible ,en=cem5t #aacja4 ,int]nal ,rev5ue ,s]vice seizure requirem5ts ) respect to /ructur+ transactions ,section #ecag7;c77#b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ ,any prop]ty & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,any prop]ty 2 & 7#b7 by add+ at ! end ! foll[+3 7,b7 ,int]nal ,rev5ue ,s]vice seizure requirem5ts ) respect to /ructur+ transactions 7i7 ,prop]ty d]iv$ f an illegal s\rce ,prop]ty may only be seiz$ by ! ,int]nal ,rev5ue ,s]vice pursuant to subp>agraph 7,a7 by reason ( a claim$ violation ( section #ecbd if ! prop]ty to be seiz$ 0 d]iv$ f an illegal s\rce or ! funds 7 /ructur$ = ! purpose ( conceal+ ! violation ( a crim9al law or regulation o!r ?an section #ecbd4 7ii7 ,notice ,n lat] ?an #cj days aft] prop]ty is seiz$ by ! ,int]nal ,rev5ue ,s]vice pursuant to subp>agraph 7,a71 ! ,int]nal ,rev5ue ,s]vice %all-- 7,i7 make a good fai? ef=t to f9d all p]sons ) an own]%ip int]e/ 9 su* prop]ty2 & 7,,ii7 provide ea* su* p]son ) a notice ( ! seizure & ( ! p]son's rights "u clause 7iv74 7iii7 ,ext5sion ( notice "u c]ta9 circum/ances ,! ,int]nal ,rev5ue ,s]vice may apply to a c\rt ( compet5t jurisdiction = "o #cj-;day ext5sion ( ! notice requirem5t "u clause 7ii7 if ! ,int]nal ,rev5ue ,s]vice c e/abli% probable cause ( an imm95t ?reat to national security or p]sonal safety necessitat+ su* ext5sion4 7iv7 ,po/-seizure he>+ ,if a p]son ) a prop]ty int]e/ 9 prop]ty seiz$ pursuant to subp>agraph 7,a7 by ! ,int]nal ,rev5ue ,s]vice reque/s a he>+ by a c\rt ( compet5t jurisdiction )9 #cj days aft] ! date on :i* notice is provid$ "u subclause 7ii71 su* prop]ty %all be return$ unless ! c\rt holds an adv]s>ial he>+ & f9ds )9 #cj days ( su* reque/ 7or su* long] p]iod z ! c\rt may provide1 b only on reque/ ( an int]e/$ p>ty7 t !re is probable cause to believe t !re is a violation ( section #ecbd involv+ su* prop]ty & probable cause to believe t ! prop]ty to be seiz$ 0 d]iv$ f an illegal s\rce or ! funds 7 /ructur$ = ! purpose ( conceal+ ! violation ( a crim9al law or regulation o!r ?an section #ecbd4 4 #aacjb4 ,exclusion ( int]e/ receiv$ 9 action to recov] prop]ty seiz$ by ! ,int]nal ,rev5ue ,s]vice bas$ on /ructur+ transaction 7a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ be=e section #adj ! foll[+ new section3 #aci;,g4 ,int]e/ receiv$ 9 action to recov] prop]ty seiz$ by ! ,int]nal ,rev5ue ,s]vice bas$ on /ructur+ transaction ,gross income %all n include any int]e/ receiv$ f ! ,f$]al ,gov]nm5t 9 connection ) an action to recov] prop]ty seiz$ by ! ,int]nal ,rev5ue ,s]vice pursuant to section #ecag7;c77#b7 ( title #ca1 ,unit$ ,/ates ,code1 by reason ( a claim$ violation ( section #ecbd ( su* title4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b ( *apt] #a is am5d$ by ins]t+ be=e ! item relat+ to section #adj ! foll[+ new item3 ,sec4 #aci;,g4 ,int]e/ receiv$ 9 action to recov] prop]ty seiz$ by ! ,int]nal ,rev5ue ,s]vice bas$ on /ructur+ transaction4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to int]e/ receiv$ on or aft] ! date ( ! enactm5t ( ?is ,act4 #aacjc4 ,cl>ification ( equitable relief f jo9t liability 7a7 ,9 g5]al ,section #fjae is am5d$-- 7#a7 9 subsection 7e71 by add+ at ! end ! foll[+ new p>agraph3 7#g7 ,/&>d & scope ( review ,any review ( a det]m9ation made "u ?is section %all be review$ de novo by ! ,tax ,c\rt & %all be bas$ ^u-- 7,a7 ! adm9i/rative record e/abli%$ at ! "t ( ! det]m9ation1 & 7,b7 any additional newly discov]$ or previ\sly unavailable evid5ce4 1 & 7#b7 by am5d+ subsection 7f7 to read z foll[s3 7f7 ,equitable relief 7#a7 ,9 g5]al ,"u proc$ures prescrib$ by ! ,secret>y1 if-- 7,a7 tak+ into acc\nt all ! facts & circum/ances1 x is inequitable to hold ! individual liable = any unpaid tax or any defici5cy 7or any portion ( ei!r71 & 7,b7 relief is n available to su* individual "u subsection 7b7 or 7c71 ! ,secret>y may relieve su* individual ( su* liability4 7#b7 ,limitation ,a reque/ = equitable relief "u ?is subsection may be made ) respect to any portion ( any liability t-- 7,a7 has n be5 paid1 provid$ t su* reque/ is made be=e ! expiration ( ! applicable p]iod ( limitation "u section #fejb1 or 7,b7 has be5 paid1 provid$ t su* reque/ is made dur+ ! p]iod 9 :i* ! individual c\ld submit a timely claim = refund or cr$it ( su* paym5t4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to petitions or reque/s fil$ or p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 #aacjd4 ,modification ( proc$ures = issuance ( ?ird-p>ty summons 7a7 ,9 g5]al ,section #gfji7;f7 is am5d$ by add+ at ! end ! foll[+ flu% s5t5ce3 ,! ,secret>y %all n issue any summons describ$ 9 ! prec$+ s5t5ce unless ! in=mation s\ght to be obta9$ is n>r[ly tailor$ to in=mation t p]ta9s to ! failure 7or pot5tial failure7 ( ! p]son or gr\p or class ( p]sons ref]r$ to 9 p>agraph 7#b7 to comply ) "o or m provisions ( ! int]nal rev5ue law :i* h be5 id5tifi$ = purposes ( su* p>agraph4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to summonses s]v$ aft] ! date ( ! enactm5t ( ?is ,act4 #aacje4 ,e/abli%m5t ( income ?re%old = ref]ral to private debt collection 7a7 ,9 g5]al ,section #fcjf7;d77#c7 is am5d$ by /rik+ or at ! end ( subp>agraph 7,c71 by add+ or at ! end ( subp>agraph 7,d71 & by ins]t+ aft] subp>agraph 7,d7 ! foll[+ new subp>agraph3 7,e7 9 ! case ( a tax receivable :i* is id5tifi$ by ! ,secret>y 7or ! ,secret>y's delegate7 dur+ ! p]iod beg9n+ on ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act & end+ on ,decemb] #ca1 #bjai1 a taxpay] :o is an individual ) adju/$ gross income1 z det]m9$ = ! mo/ rec5t taxable ye> = :i* su* in=mation is available1 :i* does n exce$ #bej p]c5t ( ! applicable pov]ty level 7z det]m9$ by ! ,secret>y71 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to tax receivables id5tifi$ by ! ,secret>y 7or ! ,secret>y's delegate7 aft] ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 #aacjf4 ,re=m ( notice ( contact ( ?ird p>ties 7a7 ,9 g5]al ,section #gfjb7;c77#a7 is am5d$ to read z foll[s3 7#a7 ,g5]al notice ,an (fic] or employee ( ! ,int]nal ,rev5ue ,s]vice may n contact any p]son o!r ?an ! taxpay] ) respect to ! det]m9ation or collection ( ! tax liability ( su* taxpay] unless su* contact occurs dur+ a p]iod 7n great] ?an #a ye>7 :i* is specifi$ 9 a notice :i*-- 7,a7 in=ms ! taxpay] t contacts ) p]sons o!r ?an ! taxpay] are int5d$ to be made dur+ su* p]iod1 & 7,b7 except z o!rwise provid$ by ! ,secret>y1 is provid$ to ! taxpay] n lat] ?an #de days be=e ! beg9n+ ( su* p]iod4 ,no?+ 9 ! prec$+ s5t5ce %all prev5t ! issuance ( notices to ! same taxpay] ) respect to ! same tax liability ) p]iods specifi$ !re9 t1 9 ! aggregate1 exce$ #a ye>4 ,a notice %all n be issu$ "u ?is p>agraph unless !re is an int5t at ! "t su* notice is issu$ to contact p]sons o!r ?an ! taxpay] dur+ ! p]iod specifi$ 9 su* notice4 ,! prec$+ s5t5ce %all n prev5t ! issuance ( a notice if ! requirem5t ( su* s5t5ce is met on ! basis ( ! assumption t ! in=mation s\ght to be obta9$ by su* contact w n be obta9$ by o!r means be=e su* contact4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to notices provid$1 & contacts ( p]sons made1 aft] ! date :i* is #de days aft] ! date ( ! enactm5t ( ?is ,act4 #aacjg4 ,modification ( au?ority to issue designat$ summons 7a7 ,9 g5]al ,clause 7i7 ( section #fejc7;j77#b77;,a7 is am5d$ to read z foll[s3 7i7 ! issuance ( su* summons is prec$$ by a review & writt5 approval ( su* issuance by ! ,adm9i/rator ( ! relevant op]at+ division ( ! ,int]nal ,rev5ue ,s]vice & ! ,*ief ,c\nsel :i*-- 7,i7 /ates facts cle>ly e/abli%+ t ! ,secret>y has made reasonable reque/s = ! in=mation t is ! subject ( ! summons1 & 7,,ii7 is atta*$ to su* summons1 4 7b7 ,e/abli%m5t t reasonable reque/s = in=mation 7 made ,subsection 7j7 ( section #fejc is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,e/abli%m5t t reasonable reque/s = in=mation 7 made ,9 any c\rt proce$+ describ$ 9 p>agraph 7#c71 ! ,secret>y %all e/abli% t reasonable reque/s 7 made = ! in=mation t is ! subject ( ! summons4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to summonses issu$ aft] ! date ( ! enactm5t ( ?is ,act4 #aacjh4 ,limitation on access ( non-,int]nal ,rev5ue ,s]vice employees to returns & return in=mation 7a7 ,9 g5]al ,section #gfjb is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,limitation on access ( p]sons o!r ?an ,int]nal ,rev5ue ,s]vice (fic]s & employees ,! ,secret>y %all n1 "u ! au?ority ( section #fajc7n71 provide any books1 pap]s1 records1 or o!r data obta9$ pursuant to ?is section to any p]son au?oriz$ "u section #fajc7n71 except :5 su* p]son requires su* in=mation = ! sole purpose ( provid+ exp]t evaluation & assi/ance to ! ,int]nal ,rev5ue ,s]vice4 ,no p]son o!r ?an an (fic] or employee ( ! ,int]nal ,rev5ue ,s]vice or ! ,(fice ( ,*ief ,c\nsel may1 on behalf ( ! ,secret>y1 "q a witness "u oa? ^: te/imony 0 obta9$ pursuant to ?is section4 4 7b7 ,effective date 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 7#b7 ,application to contracts 9 effect ,! am5dm5t made by ?is section %all apply to any contract 9 effect "u section #fajc7n7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 pursuant to tempor>y ,treasury ,regulation section #cja4gfjb-a,t propos$ 9 ,int]nal ,rev5ue ,bullet9 #bjad-bh1 ,treasury ,regulation section #cja4gfjb-a7;b77#c71 or any simil> or successor regulation1 t is 9 effect on ! date ( ! enactm5t ( ?is ,act4 ,,iv ,organizational mod]nization #aadja4 ,modification ( title ( ,commission] ( ,int]nal ,rev5ue & relat$ (ficials 7a7 ,9 g5]al ,section #ghjc7;a77#a77;,a7 is am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7b7 ,con=m+ am5dm5ts relat$ to section #ghjc 7#a7 ,subsections 7a77#a77;,b71 7a77#a77;,c71 7b77#c71 7c77#a77;,b77i71 & 7c77#a77;,b77ii7 ( section #ghjc are ea* am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#b7 ,section #ghjc7;b77#b77;,a7 is am5d$ by /rik+ ,commission]'s & ins]t+ ,adm9i/rator'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 & 7c77#c7 ( section #ghjc1 z am5d$ by ! prec$+ p>agraphs ( ?is subsection1 are am5d$ by /rik+ ,commission] ea* place x appe>s !re9 & ins]t+ ,adm9i/rator4 7#d7 ,! head+ ( section #ghjc is am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#e7 ,! head+ ( section #ghjc7;a7 is am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#f7 ,! head+ ( section #ghjc7;c77#c7 is am5d$ by /rik+ ,commission] & ins]t+ ,adm9i/rator4 7#g7 ,! table ( sections = sub*apt] ,a ( *apt] #hj is am5d$ by /rik+ ! item relat+ to section #ghjc & ins]t+ ! foll[+ new item3 ,sec4 #ghjc4 ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice2 o!r (ficials4 4 7c7 ,o!r con=m+ am5dm5ts to ! ,int]nal ,rev5ue ,code ( #aihf 7#a7 ,section #fcjg7;c7 is am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#b7 ,section #ffgc7;a77#b77;,b7 is am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#c7 ,section #fgjg7;c7 is am5d$ by /rik+ ,commission] & ins]t+ ,adm9i/rator4 7#d7 ,section #fgjg;,a7d7 is am5d$-- 7,a7 9 p>agraph 7#a71 by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice1 & 7,b7 9 p>agraph 7#c71 by /rik+ ,commission] ea* place x appe>s & ins]t+ ,adm9i/rator4 7#e7 7,a7 ,subsections 7a7 & 7g7 ( section #gcde are ea* am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7,b7 ,section #gcde7;g7 is am5d$-- 7i7 by /rik+ ,deputy ,commission] = ,s]vices & ,en=cem5t & ins]t+ ,deputy ,adm9i/rator = ,s]vices & ,en=cem5t1 & 7ii7 by /rik+ ,commission] ( an op]at+ division & ins]t+ ,adm9i/rator ( an op]at+ division4 7,c7 ,subsections 7c77#a71 7d7 & 7e77#a7 ( section #gcde are ea* am5d$ by /rik+ ,commission] ea* place x appe>s !re9 & ins]t+ ,adm9i/rator4 7#f7 ,section #gdce7;e7 is am5d$ by /rik+ ,commission] ea* place x appe>s !re9 & ins]t+ ,adm9i/rator4 7#g7 ,section #gdji7;a77#b77;,b7 is am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#h7 ,section #gfjh7;c7 is am5d$-- 7,a7 9 p>agraph 7#a71 by /rik+ ! ,commission] ( ,int]nal ,rev5ue 7or1 if designat$ by ! ,commission]1 ! ,deputy ,commission] or an ,assi/ant ,commission] ( ,int]nal ,rev5ue7 & ins]t+ ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice 7or1 if designat$ by ! ,adm9i/rator1 ! ,deputy ,adm9i/rator or an ,assi/ant ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice71 & 7,b7 9 p>agraph 7#b7 by /rik+ ,commission] & ins]t+ ,adm9i/rator4 7#i7 ,section #gfaa7;b77#c77;,c7 is am5d$ by /rik+ regional commission] & ins]t+ regional adm9i/rator4 7#aj7 ,section #ggja7;a77#ac7 is am5d$ to read z foll[s3 7#ac7 ,adm9i/rator ,! t]m ,adm9i/rator1 except :]e ! context cle>ly indicates o!rwise1 means ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 4 7#aa7 7,a7 ,section #ghjd7;a7 is am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7,b7 ,subsections 7a71 7b77#a71 & 7b77#b7 ( section #ghjd7;a71 z am5d$ by subp>agraph 7,a71 are ea* am5d$ by /rik+ ,commission] ea* place x appe>s !re9 & ins]t+ ,adm9i/rator4 7#ab7 ,section #ghaa7;c77#a7 is am5d$ by /rik+ ! ,commission] ( ,int]nal ,rev5ue1 or ! ,deputy ,commission] ( ,int]nal ,rev5ue & ins]t+ ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice1 or ! ,deputy ,commission] ( ! ,int]nal ,rev5ue ,s]vice4 7d7 ,am5dm5ts to section #h;,d ( ! ,inspector ,g5]al ,act ( #aigh 7#a7 ,subsections 7g77#b71 7k77#a77;,c71 7l77#a71 & 7l77#b77;,a7 ( section #h;,d ( ! ,inspector ,g5]al ,act ( #aigh are ea* am5d$ by /rik+ ,commission] ( ,int]nal ,rev5ue & ins]t+ ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#b7 ,section #h;,d7l77#b77;,b7 ( su* ,act is am5d$ by /rik+ ,commission] ea* place x appe>s !re9 & ins]t+ ,adm9i/rator4 7e7 ,o!r ref]5ces ,any ref]5ce 9 any provision ( law1 or regulation or o!r guidance1 to ! ,commission] ( ,int]nal ,rev5ue1 or to any ,deputy or ,assi/ant ,commission] ( ,int]nal ,rev5ue1 or to a ,commission] ( any division or region ( ! ,int]nal ,rev5ue ,s]vice1 %all be treat$ z a ref]5ce to ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice1 or to ! appropriate ,deputy or ,assi/ant ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice1 or to ! appropriate ,adm9i/rator ( su* division or region1 respectively4 7f7 ,cont9uity ,9 ! case ( any individual appo9t$ by ! ,presid5t1 by & ) ! advice & cons5t ( ! ,s5ate1 z ,commission] ( ,int]nal ,rev5ue "u section #ghjc7;a77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 & s]v+ 9 su* position imm$iately be=e ! date ( ! enactm5t ( ?is ,act1 ! am5dm5ts made by ?is section %all be con/ru$ z *ang+ ! title ( su* individual & %all n be con/ru$ to-- 7#a7 require ! reappo9t ( su* individual "u su* section1 or 7#b7 alt] ! rema9+ t]m ( su* p]son "u section #ghjc7;a77#a77;,b74 #aadjb4 ,(fice ( ! ,national ,taxpay] ,advocate 7a7 ,taxpay] ,advocate ,directives 7#a7 ,9 g5]al ,section #ghjc7;c7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,taxpay] ,advocate ,directives ,9 ! case ( any ,taxpay] ,advocate ,directive issu$ by ! ,national ,taxpay] ,advocate pursuant to a delegation ( au?ority f ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice-- 7,a7 ! ,adm9i/rator or a ,deputy ,adm9i/rator %all modify1 resc9d1 or ensure compliance ) su* directive n lat] ?an #ij days aft] ! issuance ( su* directive1 & 7,b7 9 ! case ( any directive :i* is modifi$ or resc9d$ by a ,deputy ,adm9i/rator1 ! ,national ,taxpay] ,advocate may 7n lat] ?an #ij days aft] su* modification or rescission7 appeal to ! ,adm9i/rator & ! ,adm9i/rator %all 7n lat] ?an #ij days aft] su* appeal is made7 ensure compliance ) su* directive z issu$ by ! ,national ,taxpay] ,advocate or provide ! ,national ,taxpay] ,advocate ) a detail$ description ( ! reasons = any modification or rescission made or upheld by ! ,adm9i/rator pursuant to su* appeal4 4 7#b7 ,report to c]ta9 committees ( ,congress reg>d+ directives ,section #ghjc7;c77#b77;,b77ii7 is am5d$ by r$esignat+ subclauses 7,,viii7 ?r\gh 7,,xi7 z subclauses 7,,ix7 ?r\gh 7,,xii71 respectively1 & by ins]t+ aft] subclause 7,,vii7 ! foll[+ new subclause3 7,,viii7 id5tify any ,taxpay] ,advocate ,directive :i* 0 n honor$ by ! ,int]nal ,rev5ue ,s]vice 9 a timely mann]1 z specifi$ "u p>agraph 7#e72 4 7b7 ,national ,taxpay] ,advocate annual reports to ,congress 7#a7 ,inclusion ( mo/ s]i\s taxpay] problems ,section #ghjc7;c77#b77;,b77ii77,,iii7 is am5d$ by /rik+ at lea/ #bj & ins]t+ ! #aj4 7#b7 ,coord9ation ) ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration ,section #ghjc7;c77#b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,e7 ,coord9ation ) ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration ,be=e beg9n+ any rese>* or /udy1 ! ,national ,taxpay] ,advocate %all coord9ate ) ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration to ensure t ! ,national ,taxpay] ,advocate does n duplicate any action t ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration has already und]tak5 or has a plan to und]take4 4 7#c7 ,/ati/ical support 7,a7 ,9 g5]al ,section #fajh is am5d$ by add+ at ! end ! foll[+ new subsection3 7d7 ,/ati/ical support = ,national ,taxpay] ,advocate ,! ,secret>y %all1 ^u reque/ ( ! ,national ,taxpay] ,advocate1 provide ! ,national ,taxpay] ,advocate ) /ati/ical support 9 connection ) ! prep>ation by ! ,national ,taxpay] ,advocate ( ! annual report describ$ 9 section #ghjc7;c77#b77;,b77ii74 ,su* /ati/ical support %all include /ati/ical /udies1 compilations1 & ! review ( in=mation provid$ by ! ,national ,taxpay] ,advocate = /ati/ical validity & s\nd /ati/ical me?odology4 4 7,b7 ,disclosure ( review ,section #ghjc7;c77#b77;,b77ii71 z am5d$ by subsection 7a71 is am5d$ by r$esignat+ subclause 7,,xii7 z subclause 7,,xiii7 & by ins]t+ aft] subclause 7,,xi7 ! foll[+ new subclause3 7,,xii7 ) respect to any /ati/ical in=mation includ$ 9 su* report1 include a /atem5t ( :e!r su* /ati/ical in=mation 0 review$ or provid$ by ! ,secret>y "u section #fajh7;d7 &1 if s1 :e!r ! ,secret>y det]m9$ su* in=mation to be /ati/ically valid & bas$ on s\nd /ati/ical me?odology4 4 7,c7 ,con=m+ am5dm5t ,section #ghjc7;c77#b77;,b77iii7 is am5d$ by add+ at ! end ! foll[+3 ,! prec$+ s5t5ce %all n apply ) respect to /ati/ical in=mation provid$ to ! ,secret>y = review1 or receiv$ f ! ,secret>y1 "u section #fajh7;d744 7c7 ,sal>y ( ,national ,taxpay] ,advocate ,section #ghjc7;c77#a77;,b77i7 is am5d$ by /rik+ 1 or1 if ! ,secret>y ( ! ,treasury s det]m9es1 at a rate fix$ "u section #iejc ( su* title4 7d7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 ?is subsection1 ! am5dm5ts made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 7#b7 ,sal>y ( ,national ,taxpay] ,advocate ,! am5dm5t made by subsection 7c7 %all apply to comp5sation paid to individuals appo9t$ z ! ,national ,taxpay] ,advocate aft] ! date ( ! enactm5t ( ?is ,act4 #aadjc4 ,elim9ation ( ,,irs ,ov]sight ,bo>d 7a7 ,9 g5]al ,sub*apt] ,a ( *apt] #hj is am5d$ by /rik+ section #ghjb 7& by /rik+ ! item relat+ to su* section 9 ! table ( sections ( su* sub*apt]74 7b7 ,con=m+ am5dm5ts 7#a7 ,section #didf7;c7 is am5d$ by add+ or at ! end ( p>agraph 7#e71 by /rik+ 1 or at ! end ( p>agraph 7#f7 & ins]t+ a p]iod1 & by /rik+ p>agraph 7#g74 7#b7 ,section #fajc7;h7 is am5d$ by /rik+ p>agraph 7#f74 7#c7 ,section #ghjc7;a7 is am5d$ by /rik+ p>agraph 7#d74 7#d7 ,section #ghjc7;c77#a77;,b77ii7 is am5d$ by /rik+ & ! ,ov]sight ,bo>d4 7#e7 ,section #ghjc7;c77#b77;,b77iii7 is am5d$ by /rik+ ! ,ov]sight ,bo>d14 7#f7 ,section #h;,d ( ! ,inspector ,g5]al ,act ( #aigh is am5d$-- 7,a7 9 subsections 7g77#b7 & 7h71 by /rik+ ! ,int]nal ,rev5ue ,s]vice ,ov]sight ,bo>d &1 7,b7 9 subsection 7l77#a71 by /rik+ or ! ,int]nal ,rev5ue ,s]vice ,ov]sight ,bo>d1 & 7,c7 9 subsection 7l77#b71 by /rik+ & ! ,int]nal ,rev5ue ,s]vice ,ov]sight ,bo>d4 #aadjd4 ,mod]nization ( ,int]nal ,rev5ue ,s]vice organizational /ructure 7a7 ,9 g5]al ,n lat] ?an ,septemb] #cj1 #bjbj1 ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all submit to ,congress a compreh5sive writt5 plan to r$esign ! organization ( ! ,int]nal ,rev5ue ,s]vice4 ,su* plan %all-- 7#a7 ensure ! successful implem5tation ( ! priorities specifi$ by ,congress 9 ?is ,act1 7#b7 prioritize taxpay] s]vices to ensure t all taxpay]s easily & readily receive ! assi/ance t !y ne$1 7#c7 /reaml9e ! /ructure ( ! ag5cy includ+ m9imiz+ ! duplication ( s]vices & responsibilities )9 ! ag5cy1 7#d7 be/ position ! ,int]nal ,rev5ue ,s]vice to combat cyb]security & o!r ?reats to ! ,int]nal ,rev5ue ,s]vice1 & 7#e7 address :e!r ! ,crim9al ,inve/igation ,division ( ! ,int]nal ,rev5ue ,s]vice %\ld report directly to ! ,adm9i/rator4 7b7 ,repeal ( re/riction on organizational /ructure ( ,int]nal ,rev5ue ,s]vice ,p>agraph 7#c7 ( section #ajja7;a7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih %all cease to apply beg9n+ #a ye> aft] ! date on :i* ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice submits to ,congress ! plan describ$ 9 subsection 7a74 ,v ,tax ,c\rt #aaeja4 ,disqualification ( judge or magi/rate judge ( ! ,tax ,c\rt 7a7 ,9 g5]al ,"p ,,ii ( sub*apt] ,c ( *apt] #gf is am5d$ by add+ at ! end ! foll[+ new section3 #gdfg4 ,disqualification ( judge or magi/rate judge ( ! ,tax ,c\rt ,section #dee ( title #bh1 ,unit$ ,/ates ,code1 %all apply to judges & magi/rate judges ( ! ,tax ,c\rt & to proce$+s ( ! ,tax ,c\rt4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = su* "p is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #gdfg4 ,disqualification ( judge or magi/rate judge ( ! ,tax ,c\rt4 4 #aaejb4 ,op9ions & judgm5ts 7a7 ,9 g5]al ,section #gdei is am5d$ by /rik+ all ! prec$es subsection 7c7 & ins]t+ ! foll[+3 #gdei4 ,op9ions & judgm5ts 7a7 ,requirem5t ,an op9ion ^u any proce$+ in/itut$ be=e ! ,tax ,c\rt & a judgm5t !reon %all be made z quickly z practicable4 ,! judgm5t %all be made by a judge 9 accordance ) ! op9ion ( ! ,tax ,c\rt1 & su* judgm5t s made %all1 :5 ent]$1 be ! judgm5t ( ! ,tax ,c\rt4 7b7 ,inclusion ( f9d+s ( fact 9 op9ion ,x %all be ! duty ( ! ,tax ,c\rt & ( ea* division to include 9 its op9ion or memor&um op9ion ^u any proce$+1 its f9d+s ( fact4 ,! ,tax ,c\rt %all issue 9 writ+ all ( its f9d+s ( fact1 op9ions1 & memor&um op9ions4 ,subject to su* conditions z ! ,tax ,c\rt may by rule provide1 ! requirem5ts ( ?is subsection & ( section #gdfj are met if f9d+s ( fact or op9ion are /at$ orally & record$ 9 ! transcript ( ! proce$+s4 4 7b7 ,con=m+ am5dm5ts to section #gdei 7#a7 ,subsections 7c71 7d71 7e71 & 7f7 ( section #gdei are ea* am5d$ by /rik+ decision ea* place x appe>s & ins]t+ judgm5t4 7#b7 ,! head+s ( subsections 7c71 7d71 & 7e7 ( section #gdei are ea* am5d$ by /rik+ decision & ins]t+ judgm5t4 7#c7 ,! item relat+ to section #gdei 9 ! table ( sections = "p ,,ii ( sub*apt] ,c ( *apt] #gf is am5d$ to read z foll[s3 ,sec4 #gdei4 ,op9ions & judgm5ts4 4 7c7 ,o!r con=m+ am5dm5ts 7#a7 ,! foll[+ provisions are ea* am5d$ by /rik+ decision & ins]t+ judgm5t3 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 & 7c77#a77;,a77ii7 ( 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 & 7g7 ( 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 & 7d7 ( section #gdfc4 7,u7 ,subsections 7a77#b77;,b7 & 7b77#d7 ( section #gdgf4 7,v7 ,section #gdgg7;a74 7,w7 ,section #gdgh7;a77#b74 7,x7 ,subsections 7a77#b7 & 7c7 ( section #gdgi4 7#b7 ,! foll[+ provisions are ea* am5d$ by /rik+ decision ea* place x appe>s & ins]t+ judgm5t3 7,a7 ,subsections 7a7 & 7b77#c7 ( section #fbae4 7,b7 ,section #fbbf7;h74 7,c7 ,section #fbdg7;e74 7,d7 ,subsections 7d7 & 7e7 ( section #fhfa4 7,e7 ,section #fhfc7;b77#b74 7,f7 ,section #gdbb4 7,g7 ,subsections 7a7 & 7b7 ( section #gdfj4 7,h7 ,subsections 7a71 7b71 7c71 & 7d7 ( section #gdfc4 7,i7 ,section #gdhb4 7,j7 ,section #gdhc4 7,k7 ,section #gdhe7;b74 7,l7 ,section #gdha4 7#c7 ,sections #gdbb & #gdhb are ea* am5d$ by /rik+ decisions ea* place x appe>s & ins]t+ judgm5ts4 7#d7 ,section #gdcj7;f77#a7 is am5d$ by /rik+ decision or bo? places x appe>s4 7#e7 ,subsections 7a7 & 7b7 ( section #gdfj are ea* am5d$ by /rik+ report ea* place x appe>s & ins]t+ op9ion4 7#f7 ,section #gdfa7;a7 is am5d$-- 7,a7 by /rik+ reports & ins]t+ op9ions1 & 7,b7 by /rik+ report & ins]t+ op9ion4 7#g7 ,section #gdfb is am5d$ by /rik+ reports ea* place x appe>s & ins]t+ op9ions4 7#h7 ,section #gdhg7a7 is am5d$ by /rik+ decisions & ins]t+ judgm5ts4 7#i7 ,! head+s ( sections #fbad7;b71 #gdfc7;b71 #gdha7;a71 #gdha7;b71 #gdha7;d71 & #gdhe7;b7 are ea* am5d$ by /rik+ decisions & ins]t+ judgm5ts4 7#aj7 ,! head+s ( sections #fbbf7;h71 #fbdg7;e71 #fhfa7;c71 #fhfa7;d71 #gddc;,a7c71 #gdha7;a77#b71 & #gdha7;a77#c7 are ea* am5d$ by /rik+ decision & ins]t+ judgm5t4 7#aa7 ,! head+s ( sections #fhfc7;b77#b71 #fhfc7;b77#c71 #gdcj7;f77#c71 & #gdhb7;a77#b77;,b7 are ea* am5d$ by /rik+ decision & ins]t+ judgm5t4 7#ab7 ,! head+ ( section #gdcf7;c77#b7 is am5d$ by /rik+ decisions & ins]t+ judgm5t4 7#ac7 ,! head+ ( section #gdfj7;a7 is am5d$ by /rik+ reports & ins]t+ op9ions4 7#ad7 ,! head+ ( section #gdfb is am5d$ by /rik+ reports & ins]t+ op9ions4 7#ae7 ,! head+ ( sub*apt] ,d ( *apt] #gf is am5d$ by /rik+ decisions & ins]t+ judgm5ts4 7#af7 ,! head+ ( section #gdha is am5d$ by /rik+ decision & ins]t+ judgm5t4 7#ag7 ,! item relat+ to section #gdfb 9 ! table ( sections = "p ,,ii ( sub*apt] ,c ( *apt] #gf is am5d$ to read z foll[s3 ,sec4 #gdfb4 ,publication ( op9ions4 4 7#ah7 ,! item relat+ to sub*apt] ,d 9 ! table ( sub*apt]s = *apt] #gf is am5d$ to read z foll[s3 ,sub*apt] ,d4--,c\rt ,review ( ,tax ,c\rt ,judgm5ts 4 7#ai7 ,! item relat+ to section #gdha 9 ! table ( sections = "p ,,iii ( sub*apt] ,d ( *apt] #gf is am5d$ to read z foll[s3 ,sec4 #gdha4 ,date :5 ,tax ,c\rt judgm5t becomes f9al4 4 7d7 ,cont9u+ effect ( legal docum5ts ,all ord]s1 decisions1 reports1 rules1 p]mits1 agreem5ts1 grants1 contracts1 c]tificates1 lic5ses1 regi/rations1 privileges1 & o!r adm9i/rative actions1 9 connection ) ! ,tax ,c\rt1 :i* are 9 effect at ! "t ?is section takes effect1 or 7 f9al be=e ! effective date ( ?is section & are to become effective on or aft] ! effective date ( ?is section1 %all cont9ue 9 effect accord+ to _! t]ms until modifi$1 t]m9at$1 sup]s$$1 set aside1 or revok$ 9 accordance ) law by ! ,tax ,c\rt4 #aaejc4 ,title ( special trial judge *ang$ to magi/rate judge ( ! ,tax ,c\rt 7a7 ,9 g5]al ,section #gddc;,a is am5d$-- 7#a7 by /rik+ special trial judges 9 subsections 7a7 & 7e7 & ins]t+ magi/rate judges ( ! ,tax ,c\rt1 7#b7 by /rik+ special trial judges ( ! c\rt 9 subsection 7b7 & ins]t+ magi/rate judges ( ! ,tax ,c\rt1 & 7#c7 by /rik+ special trial judge 9 subsections 7c7 & 7d7 & ins]t+ magi/rate judge ( ! ,tax ,c\rt4 7b7 ,con=m+ am5dm5ts 7#a7 ,! head+ ( section #gddc;,a is am5d$ by /rik+ 8,special trial judges0 & ins]t+ ,magi/rate judges ( ! ,tax ,c\rt4 7#b7 ,! head+ ( section #gddc;,a7b7 is am5d$ by /rik+ ,special trial judges & ins]t+ ,magi/rate judges ( ! ,tax ,c\rt4 7#c7 ,! item relat+ to section #gddc;,a 9 ! table ( sections = "p ,i ( sub*apt] ,c ( *apt] #gf is am5d$ to read z foll[s3 ,sec4 #gddc;,a4 ,magi/rate judges ( ! ,tax ,c\rt4 4 7#d7 ,! head+ ( section #gddh is am5d$ by /rik+ ,special trial judges & ins]t+ ,magi/rate judges ( ! ,tax ,c\rt4 7#e7 ,section #gddh is am5d$-- 7,a7 by /rik+ special trial judge's ea* place x appe>s 9 subsections 7a77#f71 7c77#a71 7d71 & 7m77#a7 & ins]t+ magi/rate judge ( ! ,tax ,c\rt's1 & 7,b7 by /rik+ special trial judge ea* place x appe>s o!r ?an 9 subsection 7n7 & ins]t+ magi/rate judge ( ! ,tax ,c\rt4 7#f7 ,section #gddh7n7 is am5d$-- 7,a7 by /rik+ special trial judge :i* are all[able & ins]t+ magi/rate judge ( ! ,tax ,c\rt :i* are all[able1 & 7,b7 by /rik+ special trial judge ( ! ,tax ,c\rt bo? places x appe>s & ins]t+ magi/rate judge ( ! ,tax ,c\rt4 7#g7 ,! head+ ( section #gddh7;b77#b7 is am5d$ by /rik+ ,special trial judges & ins]t+ ,magi/rate judges ( ! ,tax ,c\rt4 7#h7 ,! item relat+ to section #gddh 9 ! table ( sections = "p ,i ( sub*apt] ,c ( *apt] #gf is am5d$ to read z foll[s3 ,sec4 #gddh4 ,annuities to surviv+ sp\ses & dep5d5t *ildr5 ( judges & magi/rate judges ( ! ,tax ,c\rt4 4 7#i7 ,section #gdef7;a7 is am5d$-- 7,a7 by /rik+ special trial judge ea* place x appe>s & ins]t+ magi/rate judge1 & 7,b7 by /rik+ 7or by ! cl]k & ins]t+ ( ! ,tax ,c\rt 7or by ! cl]k4 7#aj7 ,section #gdff7;a7 is am5d$ by /rik+ special trial judge & ins]t+ magi/rate judge4 7#aa7 ,section #gdgj;,a is am5d$ by /rik+ special trial judges bo? places x appe>s 9 subsections 7a7 & 7b7 & ins]t+ magi/rate judges4 7#ab7 ,section #gdga7;a77#b77;,a7 is am5d$ by /rik+ special trial judges & ins]t+ magi/rate judges4 7#ac7 ,section #gdga7;c7 is am5d$-- 7,a7 by /rik+ ,special trial judges 9 ! head+ & ins]t+ ,magi/rate judges ( ! ,tax ,c\rt1 & 7,b7 by /rik+ special trial judges & ins]t+ magi/rate judges4 #aaejd4 ,repeal ( deadwood relat$ to ,bo>d ( ,tax ,appeals 7a7 ,section #gdei is am5d$ by /rik+ subsection 7f7 & r$esignat+ subsection 7g7 z subsection 7f74 7b7 ,section #gddg7;a77#c7 is am5d$ to read z foll[s3 7#c7 ,9 any det]m9ation ( l5g? ( s]vice z judge or z a judge ( ! ,tax ,c\rt ( ! ,unit$ ,/ates !re %all be includ$ all p]iods 7:e!r or n consecutive7 dur+ :i* an individual s]v$ z judge4 4 ,b ,return ,prep>ation programs = ,l[-,income ,taxpay]s #abjja4 ,return prep>ation programs = l[-income taxpay]s 7a7 ,9 g5]al ,*apt] #gg ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #gebf ! foll[+ new section3 #gebf;,a4 ,return prep>ation programs = l[-income taxpay]s 7a7 ,e/abli%m5t ( ,volunte] ,income ,tax ,assi/ance ,mat*+ ,grant ,program ,! ,secret>y %all e/abli% a ,community ,volunte] ,income ,tax ,assi/ance ,mat*+ ,grant ,program "u :i* ! ,secret>y may1 subject to ! availability ( appropriat$ funds1 make grants to provide mat*+ funds = ! developm5t1 expansion1 or cont9uation ( qualifi$ return prep>ation programs assi/+ l[-income taxpay]s & memb]s ( und]s]v$ populations4 7b7 ,use ( funds 7#a7 ,9 g5]al ,qualifi$ return prep>ation programs may use grants receiv$ "u ?is section =-- 7,a7 ord9>y & necess>y co/s associat$ ) program op]ation 9 accordance ) co/ pr9ciples "u ! applicable ,(fice ( ,managem5t & ,budget circul>1 includ+-- 7i7 wages or sal>ies ( p]sons coord9at+ ! activities ( ! program1 7ii7 develop+ tra9+ mat]ials1 conduct+ tra9+1 & p]=m+ quality reviews ( ! returns prep>$ "u ! program1 7iii7 equipm5t pur*ases1 & 7iv7 vehicle-relat$ exp5ses associat$ ) remote or rural tax prep>ation s]vices1 7,b7 outrea* & educational activities describ$ 9 subsection 7c77#b77;,b71 & 7,c7 s]vices relat$ to f9ancial education & capability1 asset developm5t1 & ! e/abli%m5t ( sav+s acc\nts 9 connection ) tax return prep>ation4 7#b7 ,requirem5t ( mat*+ funds ,a qualifi$ return prep>ation program mu/ provide mat*+ funds on a doll>-=-doll> basis = all grants provid$ "u ?is section4 ,mat*+ funds may include-- 7,a7 ! sal>y 7includ+ fr+e b5efits7 ( individuals p]=m+ s]vices = ! program1 7,b7 ! co/ ( equipm5t us$ 9 ! program1 & 7,c7 o!r ord9>y & necess>y co/s associat$ ) ! program4 ,indirect exp5ses1 includ+ g5]al ov]head ( any entity adm9i/]+ ! program1 %all n be c\nt$ z mat*+ funds4 7c7 ,application 7#a7 ,9 g5]al ,ea* applicant = a grant "u ?is section %all submit an application to ! ,secret>y at su* "t1 9 su* mann]1 & conta9+ su* in=mation z ! ,secret>y may reasonably require4 7#b7 ,priority ,9 aw>d+ grants "u ?is section1 ! ,secret>y %all give priority to applications :i* demon/rate-- 7,a7 assi/ance to l[-income taxpay]s1 ) emphasis on outrea* to1 & s]vices =1 su* taxpay]s1 7,b7 taxpay] outrea* & educational activities relat+ to eligibility & availability ( income supports available ?r\gh ?is title1 includ+ ! e>n$ income tax cr$it1 & 7,c7 specific outrea* & focus on "o or m und]s]v$ populations4 7#c7 ,am\nts tak5 into acc\nt ,9 det]m9+ mat*+ grants "u ?is section1 ! ,secret>y %all only take into acc\nt am\nts provid$ by ! qualifi$ return prep>ation program = exp5ses describ$ 9 subsection 7b74 7d7 ,program adh]5ce 7#a7 ,9 g5]al ,! ,secret>y %all e/abli% proc$ures =1 & %all conduct n less frequ5tly ?an once e #e cal5d> ye>s dur+ :i* a qualifi$ return prep>ation program is op]at+ "u a grant "u ?is section1 p]iodic site visits-- 7,a7 to ensure ! program is c>ry+ out ! purposes ( ?is section1 & 7,b7 to det]m9e :e!r ! program meets su* program adh]5ce /&>ds z ! ,secret>y %all by regulation or o!r guidance prescribe4 7#b7 ,additional requirem5ts = grant recipi5ts n meet+ program adh]5ce /&>ds ,9 ! case ( any qualifi$ return prep>ation program :i*-- 7,a7 is aw>d$ a grant "u ?is section1 & 7,b7 is subsequ5tly det]m9$-- 7i7 n to meet ! program adh]5ce /&>ds describ$ 9 p>agraph 7#a77;,b71 or 7ii7 n to be o!rwise c>ry+ out ! purposes ( ?is section1 su* program %all n be eligible = any additional grants "u ?is section unless su* program provides suffici5t docum5tation ( corrective measures e/abli%$ to address any su* defici5cies det]m9$4 7e7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,qualifi$ return prep>ation program ,! t]m qualifi$ return prep>ation program means any program-- 7,a7 :i* provides assi/ance to individuals1 n less ?an #ij p]c5t ( :om are l[-income taxpay]s1 9 prep>+ & fil+ ,f$]al income tax returns1 7,b7 :i* is adm9i/]$ by a qualifi$ entity1 7,c7 9 :i* all volunte]s :o assi/ 9 ! prep>ation ( ,f$]al income tax returns meet ! tra9+ requirem5ts prescrib$ by ! ,secret>y1 & 7,d7 :i* uses a quality review process :i* reviews #ajj p]c5t ( all returns4 7#b7 ,qualifi$ entity 7,a7 ,9 g5]al ,! t]m qualifi$ entity means any entity :i*-- 7i7 is an eligible organization1 7ii7 is 9 compliance ) ,f$]al tax fil+ & paym5t requirem5ts1 7iii7 is n deb>r$ or susp5d$ f ,f$]al contracts1 grants1 or coop]ative agreem5ts1 & 7iv7 agrees to provide docum5tation to sub/antiate any mat*+ funds provid$ pursuant to ! grant program "u ?is section4 7,b7 ,eligible organization ,! t]m eligible organization means-- 7i7 an in/itution ( high] education :i* is describ$ 9 section #ajb 7o!r ?an subsection 7a77#a77;,c7 !re(7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajjb71 z 9 effect on ! date ( ! enactm5t ( ?is section1 & :i* has n be5 disqualifi$ f p>ticipat+ 9 a program "u title ,,iv ( su* ,act1 7ii7 an organization describ$ 9 section #eja7;c7 & exempt f tax "u section #eja7;a71 7iii7 a local gov]nm5t ag5cy1 includ+-- 7,i7 a c\nty or municipal gov]nm5t ag5cy1 & 7,,ii7 an ,indian tribe1 z def9$ 9 section #d7ac7 ( ! ,native ,am]ican ,h\s+ ,assi/ance & ,self-,det]m9ation ,act ( #aiif 7#be ,u4,s4,c4 #dajc7ac771 includ+ any tribally designat$ h\s+ entity 7z def9$ 9 section #d7bb7 ( su* ,act 7#be ,u4,s4,c4 #dajc7bb7771 tribal subsidi>y1 subdivision1 or o!r :olly own$ tribal entity1 7iv7 a local1 ,/ate1 regional1 or national coalition 7) "o lead organization :i* meets ! eligibility requirem5ts ( clause 7i71 7ii71 or 7iii7 act+ z ! applicant organization71 or 7v7 9 ! case ( l[-income taxpay]s & memb]s ( und]s]v$ populations ) respect to :i* no organizations describ$ 9 ! prec$+ clauses are available-- 7,i7 a ,/ate gov]nm5t ag5cy1 or 7,,ii7 an (fice provid+ ,coop]ative ,ext5sion s]vices 7z e/abli%$ at ! l&-grant colleges & univ]sities "u ! ,smi?-,lev] ,act ( ,may #h1 #aiad74 7#c7 ,l[-income taxpay]s ,! t]m l[-income taxpay] means a taxpay] ^: income = ! taxable ye> does n exce$ an am\nt equal to ! complet$ phase\t am\nt "u section #cb7;b7 = a m>ri$ c\ple fil+ a jo9t return ) #c or m qualify+ *ildr51 z det]m9$ 9 a rev5ue proc$ure or o!r publi%$ guidance4 7#d7 ,und]s]v$ population ,! t]m und]s]v$ population includes populations ( p]sons ) disabilities1 p]sons ) limit$ ,engli% pr(ici5cy1 ,native ,am]icans1 individuals liv+ 9 rural areas1 memb]s ( ! ,arm$ ,=ces & _! sp\ses1 & ! eld]ly4 7f7 ,special rules & limitations 7#a7 ,duration ( grants ,^u application ( a qualifi$ return prep>ation program1 ! ,secret>y is au?oriz$ to aw>d a multi-ye> grant n to exce$ #c ye>s4 7#b7 ,aggregate limitation ,unless o!rwise provid$ by specific appropriation1 ! ,secret>y %all n allocate m ?an #cj1jjj1jjj p] fiscal ye> 7exclusive ( co/s ( adm9i/]+ ! program7 to grants "u ?is section4 7g7 ,promotion ( programs 7#a7 ,9 g5]al ,! ,secret>y %all promote tax prep>ation ?r\gh qualifi$ return prep>ation programs ?r\gh ! use ( mass communications & o!r means4 7#b7 ,provision ( in=mation reg>d+ qualifi$ return prep>ation programs ,! ,secret>y may provide taxpay]s in=mation reg>d+ qualifi$ return prep>ation programs receiv+ grants "u ?is section4 7#c7 ,,vita grantee ref]ral ,qualifi$ return prep>ation programs receiv+ a grant "u ?is section are enc\rag$1 9 appropriate cases1 to-- 7,a7 advise taxpay]s ( ! availability (1 & eligibility requirem5ts = receiv+1 advice & assi/ance f qualifi$ l[-income taxpay] cl9ics receiv+ fund+ "u section #gebf1 & 7,b7 provide in=mation reg>d+ ! location (1 & contact in=mation =1 su* cl9ics4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = *apt] #gg ( su* ,code is am5d$ by ins]t+ aft] ! item relat+ to section #gebf ! foll[+ new item3 ,sec4 #gebf;,a4 ,return prep>ation programs = l[-income taxpay]s4 4 ,c ,id5tity ,protection ,p]sonal ,id5tification ,numb]s #acjja4 ,id5tity protection p]sonal id5tification numb]s ,n lat] ?an #e ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is section z ! ,secret>y7 %all e/abli% a program to issue1 ^u ! reque/ ( any individual1 a numb] :i* may be us$ 9 connection ) su* individual's social security numb] 7or o!r id5tify+ in=mation ) respect to su* individual z det]m9$ by ! ,secret>y7 to assi/ ! ,secret>y 9 v]ify+ su* individual's id5tity4 ,d ,provision ( ,in=mation ,reg>d+ ,l[-,income ,taxpay] ,cl9ics #adjja4 ,provision ( in=mation reg>d+ l[-income taxpay] cl9ics 7a7 ,9 g5]al ,section #gebf7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,provision ( in=mation reg>d+ qualifi$ l[-income taxpay] cl9ics ,not)/&+ any o!r provision ( law1 (fic]s & employees ( ! ,dep>tm5t ( ! ,treasury may-- 7,a7 advise taxpay]s ( ! availability (1 & eligibility requirem5ts = receiv+1 advice & assi/ance f qualifi$ l[-income taxpay] cl9ics receiv+ fund+ "u ?is section1 & 7,b7 provide in=mation reg>d+ ! location (1 & contact in=mation =1 su* cl9ics4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 ,e ,s+le ,po9t ( ,contact = ,tax-,relat$ ,id5tity ,!ft ,victims #aejja4 ,s+le po9t ( contact = tax-relat$ id5tity !ft victims 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all e/abli% & implem5t proc$ures to ensure t any taxpay] ^: return has be5 delay$ or o!rwise adv]sely affect$ due to tax-relat$ id5tity !ft has a s+le po9t ( contact at ! ,int]nal ,rev5ue ,s]vice ?r\gh\t ! process+ ( ! taxpay]'s case4 ,! s+le po9t ( contact %all track ! taxpay]'s case to completion & coord9ate ) o!r ,int]nal ,rev5ue ,s]vice employees to resolve case issues z quickly z possible4 7b7 ,s+le po9t ( contact 7#a7 ,9 g5]al ,= purposes ( subsection 7a71 ! s+le po9t ( contact %all consi/ ( a team or subset ( specially tra9$ employees :o-- 7,a7 h ! ability to "w across functions to resolve ! issues involv$ 9 ! taxpay]'s case1 & 7,b7 %all be acc\ntable = h&l+ ! case until its resolution4 7#b7 ,team or subset ,! employees includ$ )9 ! team or subset describ$ 9 p>agraph 7#a7 may *ange z requir$ to meet ! ne$s ( ! ,int]nal ,rev5ue ,s]vice1 provid$ t proc$ures h be5 e/abli%$ to-- 7,a7 ensure cont9uity ( records & case hi/ory1 & 7,b7 notify ! taxpay] :5 appropriate4 ,f ,notice ,f ,,irs ,reg>d+ ,closure ( ,taxpay] ,assi/ance ,c5t] #afjja4 ,notice f ,,irs reg>d+ closure ( taxpay] assi/ance c5t]s ,n lat] ?an #ij days be=e ! date t a propos$ closure ( a ,taxpay] ,assi/ance ,c5t] w\ld take effect1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all-- 7#a7 make publicly available 7includ+ by non-electronic means7 a notice :i*-- 7,a7 id5tifies ! ,taxpay] ,assi/ance ,c5t] propos$ = closure & ! date ( su* propos$ closure1 & 7,b7 id5tifies ! relevant alt]native s\rces ( taxpay] assi/ance :i* may be utiliz$ by taxpay]s affect$ by su* propos$ closure1 & 7#b7 submit to ,congress a writt5 report t includes-- 7,a7 ! in=mation includ$ 9 ! notice describ$ 9 p>agraph 7#a71 7,b7 ! reasons = su* propos$ closure1 & 7,c7 su* o!r in=mation z ! ,secret>y may det]m9e appropriate4 ,g ,m&atory ,electronic ,fil+ = ,annual ,returns ( ,exempt ,organizations #agjja4 ,m&atory electronic fil+ = annual returns ( exempt organizations 7a7 ,9 g5]al ,section #fjcc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ subsection 7n7 z subsection 7o7 & by ins]t+ aft] subsection 7m7 ! foll[+ new subsection3 7n7 ,m&atory electronic fil+ ,any organization requir$ to file a return "u ?is section %all file su* return 9 electronic =m4 4 7b7 ,inspection ( electronically fil$ annual returns ,section #fajd7;b7 ( su* ,code is am5d$ by add+ at ! end ! foll[+3 ,any annual return requir$ to be fil$ electronically "u section #fjcc7n7 %all be made available by ! ,secret>y to ! public 9 ma*9e readable =mat44 7c7 ,effective date 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply to returns fil$ = taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,transitional relief 7,a7 ,small organizations 7i7 ,9 g5]al ,9 ! case ( any small organizations1 or any o!r organizations = :i* ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is p>agraph z ! ,secret>y7 det]m9es ! application ( ! am5dm5ts made by subsection 7a7 w\ld cause undue burd5 )\t a delay1 ! ,secret>y may delay ! application ( su* am5dm5ts1 b n lat] ?an taxable ye>s beg9n+ #b ye>s aft] ! date ( ! enactm5t ( ?is ,act4 7ii7 ,small organization ,= purposes ( clause 7i71 ! t]m small organization means any organization-- 7,i7 ! gross receipts ( :i* = ! taxable ye> are less ?an #bjj1jjj1 & 7,,ii7 ! aggregate gross assets ( :i* at ! end ( ! taxable ye> are less ?an #ejj1jjj4 7,b7 ,organizations fil+ =m #iij-,t ,9 ! case ( any organization describ$ 9 section #eaa7;a77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf :i* is subject to ! tax impos$ by section #eaa7;a77#a7 ( su* ,code on its unrelat$ bus9ess taxable income1 or any organization requir$ to file a return "u section #fjcc ( su* ,code & include in=mation "u subsection 7e7 !re(1 ! ,secret>y may delay ! application ( ! am5dm5ts made by ?is section1 b n lat] ?an taxable ye>s beg9n+ #b ye>s aft] ! date ( ! enactm5t ( ?is ,act4 ,h #ba/ ,c5tury ,,irs ,act #ahjja4 ,%ort title2 etc 7a7 ,%ort title ,?is division may be cit$ z ! #ba/ ,c5tury ,,irs ,act4 7b7 ,am5dm5t ( #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #ahjja4 ,%ort title2 etc4 ,title ,i--,cyb]security & id5tity protection ,sec4 #ahaja4 ,public-private p>tn]%ip to address id5tity !ft refund fraud4 ,sec4 #ahajb4 ,recomm5dations ( ,electronic ,tax ,adm9i/ration ,advisory ,committee reg>d+ id5tity !ft refund fraud4 ,sec4 #ahajc4 ,in=mation %>+ & analysis c5t]4 ,sec4 #ahajd4 ,compliance by contractors ) confid5tiality safegu>ds4 ,sec4 #ahaje4 ,report on electronic paym5ts4 ,title ,,ii--,developm5t ( in=mation te*nology ,sec4 #ahbja4 ,managem5t ( ,int]nal ,rev5ue ,s]vice in=mation te*nology4 ,sec4 #ahbjb4 ,developm5t ( onl9e acc\nts & portals4 ,sec4 #ahbjc4 ,int]net plat=m = ,=m #ajii fil+s4 ,title ,,iii--,mod]nization ( cons5t-bas$ income v]ification sy/em ,sec4 #ahcja4 ,disclosure ( taxpay] in=mation = ?ird-p>ty income v]ification4 ,sec4 #ahcjb4 ,limit r$isclosures & uses ( cons5t-bas$ disclosures ( tax return in=mation4 ,title ,,iv--,exp&$ use ( electronic sy/ems ,sec4 #ahdja4 ,electronic fil+ ( returns4 ,sec4 #ahdjb4 ,uni=m /&>ds = ! use ( electronic signatures = disclosure au?orizations to1 & o!r au?orizations (1 practition]s4 ,sec4 #ahdjc4 ,paym5t ( taxes by debit & cr$it c>ds4 ,i ,cyb]security & id5tity protection #ahaja4 ,public-private p>tn]%ip to address id5tity !ft refund fraud ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all "w collaboratively ) ! public & private sectors to protect taxpay]s f id5tity !ft refund fraud4 #ahajb4 ,recomm5dations ( ,electronic ,tax ,adm9i/ration ,advisory ,committee reg>d+ id5tity !ft refund fraud ,! ,secret>y ( ! ,treasury %all ensure t ! advisory gr\p conv5$ by ! ,secret>y pursuant to section #bjja7;b77#b7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih 7commonly kn[n z ! ,electronic ,tax ,adm9i/ration ,advisory ,committee7 /udies 7includ+ by provid+ organiz$ public =ums7 & makes recomm5dations to ! ,secret>y reg>d+ me?ods to prev5t id5tity !ft & refund fraud4 #ahajc4 ,in=mation %>+ & analysis c5t] 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may p>ticipate 9 an in=mation %>+ & analysis c5t] to c5tralize1 /&>dize1 & enhance data compilation & analysis to facilitate %>+ actionable data & in=mation ) respect to id5tity !ft tax refund fraud4 7b7 ,developm5t ( p]=mance metrics ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all develop metrics = measur+ ! success ( su* c5t] 9 detect+ & prev5t+ id5tity !ft tax refund fraud4 7c7 ,disclosure 7#a7 ,9 g5]al ,section #fajc7k7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ac7 ,disclosure ( return in=mation = purposes ( cyb]security & ! prev5tion ( id5tity !ft tax refund fraud 7,a7 ,9 g5]al ,"u su* proc$ures & subject to su* conditions z ! ,secret>y may prescribe1 ! ,secret>y may disclose specifi$ return in=mation to specifi$ ,,isac p>ticipants to ! ext5t t ! ,secret>y det]m9es su* disclosure is 9 fur!rance ( effective ,f$]al tax adm9i/ration relat+ to ! detection or prev5tion ( id5tity !ft tax refund fraud1 validation ( taxpay] id5tity1 au!ntication ( taxpay] returns1 or detection or prev5tion ( cyb]security ?reats4 7,b7 ,specifi$ ,,isac p>ticipants ,= purposes ( ?is p>agraph-- 7i7 ,9 g5]al ,! t]m specifi$ ,,isac p>ticipant means-- 7,i7 any p]son designat$ by ! ,secret>y z hav+ prim>y responsibility = a function p]=m$ ) respect to ! in=mation %>+ & analysis c5t] describ$ 9 section #ahajc7;a7 ( ! #ba/ ,c5tury ,,irs ,act1 & 7,,ii7 any p]son subject to ! requirem5ts ( section #gbaf & :i* is a p>ticipant 9 su* in=mation %>+ & analysis c5t]4 7ii7 ,in=mation %>+ agreem5t ,su* t]m %all n include any p]son unless su* p]son has ent]$ into a writt5 agreem5t ) ! ,secret>y sett+ =? ! t]ms & conditions = ! disclosure ( in=mation to su* p]son "u ?is p>agraph1 includ+ requirem5ts reg>d+ ! protection & safegu>d+ ( su* in=mation by su* p]son4 7,c7 ,specifi$ return in=mation ,= purposes ( ?is p>agraph1 ! t]m specifi$ return in=mation means-- 7i7 9 ! case ( a return :i* is 9 connection ) a case ( pot5tial id5tity !ft refund fraud-- 7,i7 9 ! case ( su* return fil$ electronically1 ! int]net protocol address1 device id5tification1 email doma9 "n1 spe$ ( completion1 me?od ( au!ntication1 refund me?od1 & su* o!r return in=mation relat$ to ! electronic fil+ *>act]i/ics ( su* return z ! ,secret>y may id5tify = purposes ( ?is subclause1 & 7,,ii7 9 ! case ( su* return prep>$ by a tax return prep>]1 id5tify+ in=mation ) respect to su* tax return prep>]1 includ+ ! prep>] taxpay] id5tification numb] & electronic fil] id5tification numb] ( su* prep>]1 7ii7 9 ! case ( a return :i* is 9 connection ) a case ( a id5tity !ft refund fraud :i* has be5 confirm$ by ! ,secret>y 7pursuant to su* proc$ures z ! ,secret>y may provide71 ! in=mation ref]r$ to 9 subclauses 7,i7 & 7,,ii7 ( clause 7i71 ! "n & taxpay] id5tification numb] ( ! taxpay] z x appe>s on ! return1 & any bank acc\nt & r\t+ in=mation provid$ = mak+ a refund 9 connection ) su* return1 & 7iii7 9 ! case ( any cyb]security ?reat to ! ,int]nal ,rev5ue ,s]vice1 in=mation simil> to ! in=mation describ$ 9 subclauses 7,i7 & 7,,ii7 ( clause 7i7 ) respect to su* ?reat4 7,d7 ,re/riction on use ( disclos$ in=mation 7i7 ,designat$ ?ird p>ties ,any return in=mation receiv$ by a p]son describ$ 9 subp>agraph 7,b77i77,i7 %all be us$ only = ! purposes ( & to ! ext5t necess>y 9-- 7,i7 p]=m+ ! function su* p]son is designat$ to p]=m "u su* subp>agraph1 7,,ii7 facilitat+ disclosures au?oriz$ "u subp>agraph 7,a7 to p]sons describ$ 9 subp>agraph 7,b77i77,,ii71 & 7,,iii7 facilitat+ disclosures au?oriz$ "u subsection 7d7 to p>ticipants 9 su* in=mation %>+ & analysis c5t]4 7ii7 ,return prep>]s ,any return in=mation receiv$ by a p]son describ$ 9 subp>agraph 7,b77i77,,ii7 %all be treat$ = purposes ( section #gbaf z in=mation furni%$ to su* p]son =1 or 9 connection )1 ! prep>ation ( a return ( ! tax impos$ "u *apt] #a4 7,e7 ,data protection & safegu>ds ,return in=mation disclos$ "u ?is p>agraph %all be subject to su* protections & safegu>ds z ! ,secret>y may require 9 regulations or o!r guidance or 9 ! writt5 agreem5t ref]r$ to 9 subp>agraph 7,b77ii74 ,su* writt5 agreem5t %all include a requirem5t t any unau?oriz$ access to in=mation disclos$ "u ?is p>agraph1 & any brea* ( any sy/em 9 :i* su* in=mation is held1 be report$ to ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration4 4 7#b7 ,application ( civil & crim9al p5alties 7,a7 ,section #fajc7;a77#c7 is am5d$ by /rik+ subsection 7k77#aj7 & ins]t+ p>agraph 7#aj7 or 7#ac7 ( subsection 7k74 7,b7 ,section #gbac7;a77#b7 is am5d$ by ins]t+ or 7#ac7 aft] 7k77#aj74 #ahajd4 ,compliance by contractors ) confid5tiality safegu>ds 7a7 ,9 ,g5]al ,section #fajc7p7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,disclosure to contractors & o!r ag5ts ,not)/&+ any o!r provision ( ?is section1 no return or return in=mation %all be disclos$ to any contractor or o!r ag5t ( a ,f$]al1 ,/ate1 or local ag5cy unless su* ag5cy1 to ! satisfaction ( ! ,secret>y-- 7,a7 has requirem5ts 9 effect :i* require ea* su* contractor or o!r ag5t :i* w\ld h access to returns or return in=mation to provide safegu>ds 7)9 ! mean+ ( p>agraph 7#d77 to protect ! confid5tiality ( su* returns or return in=mation1 7,b7 agrees to conduct an on-site review e #c ye>s 7or a mid-po9t review 9 ! case ( contracts or agreem5ts ( less ?an #c ye>s 9 duration7 ( ea* contractor or o!r ag5t to det]m9e compliance ) su* requirem5ts1 7,c7 submits ! f9d+s ( ! mo/ rec5t review conduct$ "u subp>agraph 7,b7 to ! ,secret>y z "p ( ! report requir$ by p>agraph 7#d77;,e71 & 7,d7 c]tifies to ! ,secret>y = ! mo/ rec5t annual p]iod t su* contractor or o!r ag5t is 9 compliance ) all su* requirem5ts4 ,! c]tification requir$ by subp>agraph 7,d7 %all include ! "n & address ( ea* contractor & o!r ag5t1 a description ( ! contract or agreem5t ) su* contractor or o!r ag5t1 & ! duration ( su* contract or agreem5t4 ,! requirem5ts ( ?is p>agraph %all n apply to disclosures pursuant to subsection 7n7 = purposes ( ,f$]al tax adm9i/ration4 4 7b7 ,con=m+ ,am5dm5t ,section #fajc7p77#h77;,b7 is am5d$ by ins]t+ or p>agraph 7#i7 aft] subp>agraph 7,a74 7c7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to disclosures made aft] ,decemb] #ca1 #bjbb4 #ahaje4 ,report on electronic paym5ts ,n lat] ?an #b ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y 7or ! ,secret>y's delegate71 9 coord9ation ) ! ,bureau ( ,fiscal ,s]vice & ! ,int]nal ,rev5ue ,s]vice1 & 9 consultation ) private sector f9ancial in/itutions1 %all submit a writt5 report to ,congress describ+ h[ ! gov]nm5t c utilize new paym5t plat=ms to increase ! numb] ( tax refunds paid by electronic funds transf]4 ,su* report %all weigh ! int]e/s ( r$uc+ id5tity !ft tax refund fraud1 r$uc+ ! ,f$]al ,gov]nm5t's co/s 9 deliv]+ tax refunds1 ! co/s & any associat$ fees *>g$ to taxpay]s 7includ+ mon?ly & po9t-(-s]vice fees7 to access _! tax refunds1 ! impact on individuals :o d n h access to f9ancial acc\nts or in/itutions1 & ensur+ paym5ts are made to acc\nts at a f9ancial in/itution t complies ) section #ba ( ! ,f$]al ,deposit ,insurance ,act1 *apt] #b ( title ,i ( ,public ,law #ia-ejh1 & sub*apt] ,,ii ( *apt] #ec ( title #ca1 ,unit$ ,/ates ,code 7commonly ref]r$ to collectively z ! ,bank ,secrecy ,act7 & ! ,,usa ,,patriot ,act4 ,su* report %all include any legislative recomm5dations necess>y to accompli% ^! goals4 ,,ii ,developm5t ( in=mation te*nology #ahbja4 ,managem5t ( ,int]nal ,rev5ue ,s]vice in=mation te*nology 7a7 ,duties & responsibilities ( ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] ,section #ghjc is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] 7#a7 ,9 g5]al ,!re %all be 9 ! ,int]nal ,rev5ue ,s]vice an ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] 7h]eaft] ref]r$ to 9 ?is subsection z ! ,,irs ,,cio7 :o %all be appo9t$ by ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice4 7#b7 ,c5traliz$ responsibility = ,int]nal ,rev5ue ,s]vice in=mation te*nology ,! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice 7& ! ,secret>y7 %all act ?r\gh ! ,,irs ,,cio ) respect to all developm5t1 implem5tation1 & ma9t5ance ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice4 ,any ref]5ce 9 ?is subsection to ! ,,irs ,,cio :i* directs ! ,,irs ,,cio to take any action1 or to assume any responsibility1 %all be treat$ z a ref]5ce to ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice act+ ?r\gh ! ,,irs ,,cio4 7#c7 ,g5]al duties & responsibilities ,! ,,irs ,,cio %all-- 7,a7 be responsible = ! developm5t1 implem5tation1 & ma9t5ance ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice1 7,b7 ensure t ! in=mation te*nology ( ! ,int]nal ,rev5ue ,s]vice is secure & integrat$1 7,c7 ma9ta9 op]ational control ( all in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice1 7,d7 be ! pr9cipal advocate = ! in=mation te*nology ne$s ( ! ,int]nal ,rev5ue ,s]vice1 & 7,e7 consult ) ! ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice to ensure t ! in=mation te*nology acquir$ = ! ,int]nal ,rev5ue ,s]vice is consi/5t )-- 7i7 ! goals & requirem5ts specifi$ 9 subp>agraphs 7,a7 ?r\gh 7,d71 & 7ii7 ! /rategic plan develop$ "u p>agraph 7#d74 7#d7 ,/rategic plan 7,a7 ,9 g5]al ,! ,,irs ,,cio %all develop & implem5t a multiye> /rategic plan = ! in=mation te*nology ne$s ( ! ,int]nal ,rev5ue ,s]vice4 ,su* plan %all-- 7i7 include p]=mance measurem5ts ( su* te*nology & ( ! implem5tation ( su* plan1 7ii7 include a plan = an integrat$ ent]prise ar*itecture ( ! in=mation te*nology ( ! ,int]nal ,rev5ue ,s]vice1 7iii7 include & take into acc\nt ! res\rces ne$$ to accompli% su* plan1 7iv7 take into acc\nt plann$ major acquisitions ( in=mation te*nology by ! ,int]nal ,rev5ue ,s]vice1 includ+ ,cu/om] ,acc\nt ,data ,eng9e #b & ! ,ent]prise ,case ,managem5t ,sy/em1 & 7v7 align ) ! ne$s & /rategic plan ( ! ,int]nal ,rev5ue ,s]vice4 7,b7 ,plan updates ,! ,,irs ,,cio %all1 n less frequ5tly ?an annually1 review & update ! /rategic plan "u subp>agraph 7,a7 7includ+ ! plan = an integrat$ ent]prise ar*itecture describ$ 9 subp>agraph 7,a77ii77 to take into acc\nt ! developm5t ( new in=mation te*nology & ! ne$s ( ! ,int]nal ,rev5ue ,s]vice4 7#e7 ,scope ( au?ority 7,a7 ,in=mation te*nology ,= purposes ( ?is subsection1 ! t]m in=mation te*nology has ! mean+ giv5 su* t]m by section #aaaja ( title #dj1 ,unit$ ,/ates ,code4 7,b7 ,int]nal ,rev5ue ,s]vice ,any ref]5ce 9 ?is subsection to ! ,int]nal ,rev5ue ,s]vice includes a ref]5ce to all compon5ts ( ! ,int]nal ,rev5ue ,s]vice1 includ+-- 7i7 ! ,(fice ( ! ,taxpay] ,advocate1 7ii7 ! ,crim9al ,inve/igation ,division ( ! ,int]nal ,rev5ue ,s]vice1 & 7iii7 except z o!rwise provid$ by ! ,secret>y ) respect to in=mation te*nology relat$ to matt]s describ$ 9 subsection 7b77#c77;,b71 ! ,(fice ( ! ,*ief ,c\nsel4 4 7b7 ,indep5d5t v]ification & validation ( ! ,cu/om] ,acc\nt ,data ,eng9e #b & ,ent]prise ,case ,managem5t ,sy/em 7#a7 ,9 g5]al ,! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all ent] into a contract ) an indep5d5t review] to v]ify & validate ! implem5tation plans 7includ+ ! p]=mance mile/ones & co/ e/imates includ$ 9 su* plans7 develop$ = ! ,cu/om] ,acc\nt ,data ,eng9e #b & ! ,ent]prise ,case ,managem5t ,sy/em4 7#b7 ,deadl9e = completion ,su* contract %all require t su* v]ification & validation be complet$ n lat] ?an ! date :i* is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 7#c7 ,application to phases ( ,,cade #b 7,a7 ,9 g5]al ,p>agraphs 7#a7 & 7#b7 %all n apply to phase #a ( ! ,cu/om] ,acc\nt ,data ,eng9e #b & %all apply sep>ately to ea* o!r phase4 7,b7 ,deadl9e = complet+ plans ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,adm9i/rator ( ! ,int]nal ,rev5ue ,s]vice %all complete ! developm5t ( plans = all phases ( ! ,cu/om] ,acc\nt ,data ,eng9e #b4 7,c7 ,deadl9e = completion ( v]ification & validation ( plans ,9 ! case ( any phase aft] phase #b ( ! ,cu/om] ,acc\nt ,data ,eng9e #b1 p>agraph 7#b7 %all be appli$ by sub/itut+ ! date on :i* ! plan = su* phase 0 complet$ = ! date ( ! enactm5t ( ?is ,act4 7c7 ,coord9ation ( ,,irs ,,cio & ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice 7#a7 ,9 g5]al ,! ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice %all-- 7,a7 id5tify all significant ,,irs in=mation te*nology acquisitions & provide writt5 notification to ! ,int]nal ,rev5ue ,s]vice ,*ief ,in=mation ,(fic] 7h]eaft] ref]r$ to 9 ?is subsection z ! ,,irs ,,cio7 ( ea* su* acquisition 9 advance ( su* acquisition1 & 7,b7 regul>ly consult ) ! ,,irs ,,cio reg>d+ acquisitions ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice1 includ+ meet+ ) ! ,,irs ,,cio reg>d+ su* acquisitions ^u reque/4 7#b7 ,significant ,,irs in=mation te*nology acquisitions ,= purposes ( ?is subsection1 ! t]m significant ,,irs in=mation te*nology acquisitions means-- 7,a7 any acquisition ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice 9 excess ( #a1jjj1jjj1 & 7,b7 su* o!r acquisitions ( in=mation te*nology = ! ,int]nal ,rev5ue ,s]vice 7or categories ( su* acquisitions7 z ! ,,irs ,,cio1 9 consultation ) ! ,*ief ,procurem5t ,(fic] ( ! ,int]nal ,rev5ue ,s]vice1 may id5tify4 7#c7 ,scope ,t]ms us$ 9 ?is subsection :i* are also us$ 9 section #ghjc7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z am5d$ by subsection 7a77 %all h ! same mean+ z :5 us$ 9 su* section4 #ahbjb4 ,developm5t ( onl9e acc\nts & portals 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is section z ! ,secret>y7 %all-- 7#a7 develop secure individualiz$ onl9e acc\nts to provide s]vices to taxpay]s & _! designat$ return prep>]s1 includ+ obta9+ taxpay] in=mation1 mak+ paym5t ( taxes1 %>+ docum5tation1 & 7to ! ext5t feasible7 address+ & correct+ issues1 & 7#b7 develop a process = ! acceptance ( tax =ms1 & support+ docum5tation1 9 digital or o!r electronic =mat4 7b7 ,electronic s]vices treat$ z supplem5tal2 application ( security /&>ds ,! ,secret>y %all ensure t ! processes describ$ 9 subsection 7a7-- 7#a7 are a supplem5t to1 & n a replacem5t =1 o!r s]vices provid$ by ! ,int]nal ,rev5ue ,s]vice to taxpay]s1 includ+ face-to-face taxpay] assi/ance & s]vices provid$ by phone1 & 7#b7 comply ) applicable security /&>ds & guidel9es4 7c7 ,process = develop+ onl9e acc\nts 7#a7 ,developm5t ( plan ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all submit to ,congress a writt5 report describ+ ! ,secret>y's plan = develop+ ! secure individualiz$ onl9e acc\nts describ$ 9 subsection 7a77#a74 ,su* plan %all address ! feasibility ( taxpay]s address+ & correct+ issues ?r\gh su* acc\nts & :e!r access to su* acc\nts %\ld be re/rict$ & 9 :at mann]4 7#b7 ,deadl9e ,! ,secret>y %all make e reasonable ef=t to make ! secure individualiz$ onl9e acc\nts describ$ 9 subsection 7a77#a7 available to taxpay]s by ,decemb] #ca1 #bjbc4 #ahbjc4 ,int]net plat=m = ,=m #ajii fil+s 7a7 ,9 g5]al ,n lat] ?an ,janu>y #a1 #bjbc1 ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is section z ! ,secret>y7 %all make available an ,int]net website or o!r electronic m$ia1 ) a us] int]face & functionality simil> to ! ,bus9ess ,s]vices ,onl9e ,suite ( ,s]vices provid$ by ! ,social ,security ,adm9i/ration1 t w provide access to res\rces & guidance provid$ by ! ,int]nal ,rev5ue ,s]vice & w all[ p]sons to-- 7#a7 prep>e & file ,=ms #ajii1 7#b7 prep>e ,=ms #ajii = di/ribution to recipi5ts o!r ?an ! ,int]nal ,rev5ue ,s]vice1 & 7#c7 ma9ta9 a record ( complet$ & submitt$ ,=ms #ajii4 7b7 ,electronic s]vices treat$ z supplem5tal2 application ( security /&>ds ,! ,secret>y %all ensure t ! s]vices describ$ 9 subsection 7a7-- 7#a7 are a supplem5t to1 & n a replacem5t =1 o!r s]vices provid$ by ! ,int]nal ,rev5ue ,s]vice to taxpay]s1 & 7#b7 comply ) applicable security /&>ds & guidel9es4 ,,iii ,mod]nization ( cons5t-bas$ income v]ification sy/em #ahcja4 ,disclosure ( taxpay] in=mation = ?ird-p>ty income v]ification 7a7 ,9 g5]al ,n lat] ?an #a ye> aft] ! close ( ! #b-ye> p]iod describ$ 9 subsection 7d77#a71 ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate 7h]eaft] ref]r$ to 9 ?is section z ! ,secret>y7 %all implem5t a program to ensure t any qualifi$ disclosure-- 7#a7 is fully automat$ & accompli%$ ?r\gh ! ,int]net1 & 7#b7 is accompli%$ 9 z close to real-"t z is practicable4 7b7 ,qualifi$ disclosure ,= purposes ( ?is section1 ! t]m qualifi$ disclosure means a disclosure "u section #fajc7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf ( returns or return in=mation by ! ,secret>y to a p]son seek+ to v]ify ! income or cr$itwor?9ess ( a taxpay] :o is a borr[] 9 ! process ( a loan application4 7c7 ,application ( security /&>ds ,! ,secret>y %all ensure t ! program describ$ 9 subsection 7a7 complies ) applicable security /&>ds & guidel9es4 7d7 ,us] fee 7#a7 ,9 g5]al ,dur+ ! #b-ye> p]iod beg9n+ on ! fir/ day ( ! #f? cal5d> mon? beg9n+ aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all assess & collect a fee = qualifi$ disclosures 79 addition to any o!r fee assess$ & collect$ = su* disclosures7 at su* rates z ! ,secret>y det]m9es are suffici5t to cov] ! co/s relat$ to implem5t+ ! program describ$ 9 subsection 7a71 includ+ ! co/s ( any necess>y infra/ructure or te*nology4 7#b7 ,deposit ( collections ,am\nts receiv$ f fees assess$ & collect$ "u p>agraph 7#a7 %all be deposit$ 91 & cr$it$ to1 an acc\nt solely = ! purpose ( c>ry+ out ! activities describ$ 9 subsection 7a74 ,su* am\nts %all be available to c>ry out su* activities )\t ne$ ( fur!r appropriation & )\t fiscal ye> limitation4 #ahcjb4 ,limit r$isclosures & uses ( cons5t-bas$ disclosures ( tax return in=mation 7a7 ,9 g5]al ,section #fajc7;c7 is am5d$ by add+ at ! end ! foll[+3 ,p]sons designat$ by ! taxpay] "u ?is subsection to receive return in=mation %all n use ! in=mation = any purpose o!r ?an ! express purpose = :i* cons5t 0 grant$ & %all n disclose return in=mation to any o!r p]son )\t ! express p]mission (1 or reque/ by1 ! taxpay]44 7b7 ,application ( p5alties ,section #fajc7;a77#c7 is am5d$ by ins]t+ subsection 7c71 aft] return in=mation "u4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures made aft] ! date ( ! enactm5t ( ?is ,act4 ,,iv ,exp&$ use ( electronic sy/ems #ahdja4 ,electronic fil+ ( returns 7a7 ,9 g5]al ,section #fjaa7;e77#b77;,a7 is am5d$ by /rik+ #bej & ins]t+ ! applicable numb] (4 7b7 ,applicable numb] ,section #fjaa7;e7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,applicable numb] ,= purposes ( p>agraph 7#b77;,a71 ! applicable numb] %all be det]m9$ 9 accordance ) ! foll[+ table3 7,a7 9 ! case ( cal5d> ye>s be=e #bjbj1 #bej1 7,b7 9 ! case ( cal5d> ye> #bjbj1 #ajj1 & 7,c7 9 ! case ( cal5d> ye>s aft] #bjbj1 #aj4 4 7c7 ,returns fil$ by a tax return prep>] ,section #fjaa7;e77#c7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,exception = c]ta9 prep>]s locat$ 9 areas )\t int]net access ,! ,secret>y may waive ! requirem5t ( subp>agraph 7,a7 if ! ,secret>y det]m9es1 on ! basis ( an application by ! tax return prep>]1 t ! prep>] _c meet su* requirem5t by reason ( be+ locat$ 9 a geographic area :i* does n h access to int]net s]vice 7o!r ?an dial-up or satellite s]vice74 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #ahdjb4 ,uni=m /&>ds = ! use ( electronic signatures = disclosure au?orizations to1 & o!r au?orizations (1 practition]s ,section #fjfa7;b77#c7 is am5d$ to read z foll[s3 7#c7 ,publi%$ guidance 7,a7 ,9 g5]al ,! ,secret>y %all publi% guidance z appropriate to def9e & implem5t any waiv] ( ! signature requirem5ts or any me?od adopt$ "u p>agraph 7#a74 7,b7 ,electronic signatures = disclosure au?orizations to1 & o!r au?orizations (1 practition]s ,n lat] ?an #f mon?s aft] ! date ( ! enactm5t ( ?is subp>agraph1 ! ,secret>y %all publi% guidance to e/abli% uni=m /&>ds & proc$ures = ! acceptance ( taxpay]s' signatures appe>+ 9 electronic =m ) respect to any reque/ = disclosure ( a taxpay]'s return or return in=mation "u section #fajc7;c7 to a practition] or any p[] ( attorney grant$ by a taxpay] to a practition]4 7,c7 ,practition] ,= purposes ( subp>agraph 7,b71 ! t]m practition] means any individual 9 good /&+ :o is regulat$ "u section #ccj ( title #ca1 ,unit$ ,/ates ,code4 4 #ahdjc4 ,paym5t ( taxes by debit & cr$it c>ds ,section #fcaa7;d77#b7 is am5d$ by add+ at ! end ! foll[+3 ,! prec$+ s5t5ce %all n apply to ! ext5t t ! ,secret>y ensures t any su* fee or o!r consid]ation is fully rec\p$ by ! ,secret>y 9 ! =m ( fees paid to ! ,secret>y by p]sons pay+ taxes impos$ "u subtitle ,a ) cr$it1 debit1 or *>ge c>ds pursuant to su* contract4 ,not)/&+ ! prec$+ s5t5ce1 ! ,secret>y %all seek to m9imize ! am\nt ( any fee or o!r consid]ation t ! ,secret>y pays "u any su* contract44 ,i ,rules = ,seizure & ,sale ( ,p]i%able ,goods ,re/rict$ to ,only ,p]i%able ,goods #aijja4 ,rules = seizure & sale ( p]i%able goods re/rict$ to only p]i%able goods 7a7 ,9 g5]al ,section #fccf ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ or become greatly r$uc$ 9 price or value by keep+1 or t su* prop]ty _c be kept )\t great exp5se4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to prop]ty seiz$ aft] ! date ( ! enactm5t ( ?is ,act4 ,pass$ ! ,h\se ( ,repres5tatives ,april #ah1 #bjah4;,cl]k4