,,ib  ,union ,cal5d> ,no4 #dhh  #aae?   
,,congress  #b;d ,session  ,h4 ,r4 #eddd
  ,report ,no4 #aae-fcg1 ,"p ,i  ,,9 ,,!
 ,,h\se ,,( ,,repres5tatives  ,april    
#aj1 #bjah ,ms4 ,j5k9s ( ,kansas 7=     
h]self & ,mr4 ,lewis ( ,georgia7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ,f9ancial   
,s]vices1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$    
,april #ac1 #bjah;,additional sponsors3 
,mr4 ,mc,govern1 ,mr4 ,sessions1 & ,mr4 
,m>*ant  ,april #ac1 #bjah ,report$ f ! 
,committee on ,ways & ,means ) an       
am5dm5t ,/rike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic      
,april #ac1 #bjah,! ,committee on       
,f9ancial ,s]vices dis*>g$2 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union & ord]$ to be printed,for    
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,april #aj1 #bjah  ,a     

,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to mod]nize & improve !   
,int]nal ,rev5ue ,s]vice1 & = o!r       
purposes4  #a4 ,%ort title2 etc  7a7    
,%ort title ,?is ,act 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 ,act is z foll[s3 ,sec4 #a4 ,%ort   
title2 etc4 ,title ,i--,indep5d5t       
appeals process ,sec4 #aja4 ,e/abli%m5t 
( ,int]nal ,rev5ue ,s]vice ,indep5d5t   
,(fice ( ,appeals4 ,title ,,ii--,improv$
 ,s]vice ,sec4 #bja4 ,compreh5sive      
cu/om] s]vice /rategy4 ,sec4 #bjb4 ,,irs
 ,free ,file ,program4 ,sec4 #bjc4      
,l[-income exception = paym5ts o!rwise  
requir$ 9 connection ) a submission ( an
 (f]-9-compromise4 ,title               

,,iii--,s5sible ,en=cem5t ,sec4 #cja4   
,int]nal ,rev5ue ,s]vice seizure        
requirem5ts ) respect to /ructur+       
transactions4 ,sec4 #cjb4 ,exclusion (  
int]e/ receiv$ 9 action to recov]       
prop]ty seiz$ by ! ,int]nal ,rev5ue     
,s]vice bas$ on /ructur+ transaction4   
,sec4 #cjc4 ,cl>ification ( equitable   
relief f jo9t liability4 ,sec4 #cjd4    
,modification ( proc$ures = issuance (  
?ird-p>ty summons4 ,sec4 #cje4          
,e/abli%m5t ( income ?re%old = ref]ral  
to private debt collection4 ,sec4 #cjf4 
,re=m ( notice ( contact ( ?ird p>ties4 
,sec4 #cjg4 ,modification ( au?ority to 
issue designat$ summons4 ,sec4 #cjh4    
,limitation on access ( non-,int]nal    
,rev5ue ,s]vice employees to returns &  
return in=mation4 ,title                
,,iv--,organizational mod]nization ,sec4
 #dja4 ,modification ( title (          
,commission] ( ,int]nal ,rev5ue & relat$
 (ficials4 ,sec4 #djb4 ,(fice ( !       
,national ,taxpay] ,advocate4 ,sec4     
#djc4 ,elim9ation ( ,,irs ,ov]sight     

,bo>d4 ,sec4 #djd4 ,mod]nization (      
,int]nal ,rev5ue ,s]vice organizational 
/ructure4 ,title ,v--,tax ,c\rt ,sec4   
#eja4 ,disqualification ( judge or      
magi/rate judge ( ! ,tax ,c\rt4 ,sec4   
#ejb4 ,op9ions & judgm5ts4 ,sec4 #ejc4  
,title ( special trial judge *ang$ to   
magi/rate judge ( ! ,tax ,c\rt4 ,sec4   
#ejd4 ,repeal ( deadwood relat$ to ,bo>d
 ( ,tax ,appeals4  ,i ,indep5d5t appeals
 process  #aja4 ,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  #bja4 ,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  #bjb4 ,,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  #bjc4 ,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  #cja4  
,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  #cjb4 ,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  #cjc4 ,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  #cjd4 ,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  #cje4 ,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  #cjf4 ,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$1 & contacts ( p]sons 
made1 aft] ! date :i* is #de days aft] !
 date ( ! enactm5t ( ?is ,act4  #cjg4   
,modification ( au?ority to issue       
designat$ 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  #cjh4 ,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  #dja4     
,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  #djb4 ,(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 4  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  #djc4 ,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  #djd4 ,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  #eja4 ,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  #ejb4 ,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     
#ejc4 ,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$-- 7,a7 by /rik+ ,special trial    
judges 9 ! head+ & ins]t+ ,magi/rate    
judges ( ! ,tax ,c\rt1 &  7,b7 by /rik+ 
special trial judges & ins]t+ magi/rate 
judges4  #ejd4 ,repeal ( deadwood relat$
 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  ,april #ac1
 #bjah ,report$ f ! ,committee on ,ways 
& ,means ) an amendment,april #ac1      
#bjah,! ,committee on ,f9ancial ,s]vices
 dis*>g$2 committ$ to ! ,committee ( !  
,:ole ,h\se on ! ,/ate ( ! ,union &     

ord]$ to be pr9t$