,,ii #aae? ,,congress #b;d ,session ,s4 #cbdf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #ai1 #bjah,mr4 ,hat* 7= himself1 ,mr4 ,wyd51 ,mr4 ,grassley1 ,ms4 ,cantwell1 ,mr4 ,rob]ts1 ,mr4 ,c>d91 ,mr4 ,?une1 ,mr4 ,b5net1 ,mr4 ,isakson1 ,mr4 ,w>n]1 ,mr4 ,scott1 ,mr4 ,cassidy1 & ,mrs4 ,mc,caskill7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to provide enhanc$ protections = taxpay]s f fraud & o!r illegal activities1 & = o!r purposes4 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,taxpay] ,fir/ ,act ( #bjah4 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 ,secret>y ,9 ?is ,act1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 7d7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4 ,,title ,i--,taxpay] ,protection ,subtitle ,a--,protection ( ,taxpay] ,rights ,,"p ,i--,assi/ance to ,individual ,taxpay]s 9 ,fil+ ,returns ,sec4 #ajja4 ,return prep>ation programs = applicable taxpay]s4 ,sec4 #ajjb4 ,limit r$isclosures & uses ( cons5t-bas$ disclosures ( tax return in=mation4 ,sec4 #ajjc4 ,cl>ification ( equitable relief f jo9t liability4 ,sec4 #ajjd4 ,notice f ,,irs reg>d+ closure ( ,taxpay] ,assi/ance ,c5t]s4 ,,"p ,,ii--,:i/lebl[] ,protections ,sec4 #ajaa4 ,:i/lebl[] re=ms4 ,,"p ,,iii--,re=m ( ,laws ,gov]n+ ,int]nal ,rev5ue ,s]vice ,employees ,sec4 #ajba4 ,electronic record ret5tion4 ,sec4 #ajbb4 ,prohibition on rehir+ =m] ,,irs employees :o 7 involunt>ily sep>at$ = misconduct4 ,sec4 #ajbc4 ,au?ority to remove or transf] s5ior ,,irs executives :o fail 9 _! p]=mance or engage 9 s]i\s misconduct4 ,sec4 #ajbd4 ,limitation on access ( non-,int]nal ,rev5ue ,s]vice employees to returns & return in=mation4 ,sec4 #ajbe4 ,notification ( unau?oriz$ inspection or disclosure ( returns & return in=mation4 ,,"p ,,iv--,exempt ,organizations ,sec4 #ajca4 ,m&atory e-fil+ by exempt organizations4 ,sec4 #ajcb4 ,prohibit ! use ( ,,irs funds = political t>get+4 ,sec4 #ajcc4 ,notice requir$ be=e revocation ( tax exempt /atus = failure to file return4 ,,"p ,v--,,irs ,audit ,crit]ia ,sec4 #ajda4 ,report on ,,irs audit crit]ia4 ,subtitle ,b--,protection ( ,taxpay]s f ,id5tity ,!ft & ,tax ,fraud ,sec4 #aaja4 ,s+le po9t ( contact = tax-relat$ id5tity !ft victims4 ,sec4 #aajb4 ,in=mation on id5tity !ft & tax scams4 ,sec4 #aajc4 ,notification ( suspect$ id5tity !ft4 ,,title ,,ii--,/ol5 ,id5tity ,fraud ,prev5tion ,subtitle ,a--,id5tity ,!ft & ,tax ,refund ,fraud ,prev5tion ,,"p ,i--,g5]al ,provisions ,sec4 #bjja4 ,guidel9es = /ol5 id5tity refund fraud cases4 ,sec4 #bjjb4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns4 ,,"p ,,ii--,adm9i/rative ,au?ority ,to ,prev5t ,id5tity ,!ft & ,tax ,refund ,fraud ,sec4 #bjaa4 ,au?ority to transf] ,int]nal ,rev5ue ,s]vice appropriations to combat tax fraud4 ,sec4 #bjab4 ,/reaml9$ critical pay au?ority = in=mation te*nology positions4 ,sec4 #bjac4 ,access to ! ,national ,directory ( ,new ,hires to id5tify & prev5t fraudul5t tax return fil+s & claims = refund4 ,sec4 #bjad4 ,repeal ( provision reg>d+ c]ta9 tax compliance proc$ures & reports4 ,subtitle ,b--,improvem5ts to ,electronic ,fil+ ( ,tax ,returns ,sec4 #baja4 ,id5tity protection p]sonal id5tification numb]s4 ,sec4 #bajb4 ,electronic fil+ ( returns4 ,sec4 #bajc4 ,int]net plat=m = ,=m #ajii fil+s4 ,sec4 #bajd4 ,requirem5t t electronically prep>$ pap] returns include scannable code4 ,sec4 #baje4 ,au!ntication ( us]s ( electronic s]vices acc\nts4 ,i ,taxpay] ,protection ,a ,protection ( ,taxpay] ,rights ,i ,assi/ance to ,individual ,taxpay]s 9 ,fil+ ,returns #ajja4 ,return prep>ation programs = applicable taxpay]s 7a7 ,9 g5]al ,*apt] #gg is am5d$ by ins]t+ aft] section #gebf ! foll[+ new section3 #gebf;,a4 ,return prep>ation programs = applicable 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/+ applicable 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 applicable 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 applicable 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 ( applicable 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 ,applicable taxpay]s ,! t]m applicable 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 ) ?ree 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 is am5d$ by ins]t+ aft] ! item relat+ to section #gebf ! foll[+ new item3 ,sec4 #gebf;,a4 ,return prep>ation programs = applicable taxpay]s4 4 #ajjb4 ,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 t is #f mon?s aft] ! date ( ! enactm5t ( ?is ,act4 #ajjc4 ,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 2 & 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 #ajjd4 ,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 %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$ closure2 & 7,b7 id5tifies ! relevant alt]native s\rces ( taxpay] assi/ance :i* may be utiliz$ by taxpay]s affect$ by su* propos$ closure2 & 7#b7 submit to ,congress a writt5 report t includes-- 7,a7 ! in=mation includ$ 9 ! notice describ$ 9 p>agraph 7#a72 7,b7 ! reasons = su* propos$ closure2 & 7,c7 su* o!r in=mation z ! ,secret>y may det]m9e appropriate4 ,,ii ,:i/lebl[] ,protections #ajaa4 ,:i/lebl[] re=ms 7a7 ,modifications to disclosure rules = :i/lebl[]s 7#a7 ,9 g5]al ,section #fajc7k7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ac7 ,disclosure to :i/lebl[]s 7,a7 ,9 g5]al ,! ,secret>y may disclose1 to any individual provid+ in=mation relat+ to any purpose describ$ 9 p>agraph 7#a7 or 7#b7 ( section #gfbc7;a71 return in=mation relat$ to ! inve/igation ( any taxpay] ) respect to :om ! individual has provid$ su* in=mation1 b only to ! ext5t t su* disclosure is necess>y 9 obta9+ in=mation1 :i* is n o!rwise reasonably available1 ) respect to ! correct det]m9ation ( tax liability = tax1 or ! am\nt to be collect$ ) respect to ! en=cem5t ( any o!r provision ( ?is title4 7,b7 ,updates on :i/lebl[] inve/igations ,! ,secret>y %all disclose to an individual provid+ in=mation relat+ to any purpose describ$ 9 p>agraph 7#a7 or 7#b7 ( section #gfbc7;a7 ! foll[+3 7i7 ,n lat] ?an #fj days aft] a case = :i* ! individual has provid$ in=mation has be5 ref]r$ = an audit or exam9ation1 a notice ) respect to su* ref]ral4 7ii7 ,n lat] ?an #fj days aft] a taxpay] ) respect to :om ! individual has provid$ in=mation has made a paym5t ( tax ) respect to tax liability to :i* su* in=mation relates1 a notice ) respect to su* paym5t4 7iii7 ,subject to su* requirem5ts & conditions z are prescrib$ by ! ,secret>y1 ^u a writt5 reque/ by su* individual-- 7,i7 in=mation on ! /atus & /age ( any inve/igation or action relat$ to su* in=mation1 & 7,,ii7 9 ! case ( a det]m9ation ( ! am\nt ( any aw>d "u section #gfbc7;b71 ! reasons = su* det]m9ation4 ,clause 7iii7 %all n apply to any in=mation if ! ,secret>y det]m9es t disclosure ( su* in=mation w\ld s]i\sly impair ,f$]al tax adm9i/ration4 ,in=mation describ$ 9 clauses 7i71 7ii71 & 7iii7 may be disclos$ to a designee ( ! individual provid+ su* in=mation 9 accordance ) guidance provid$ by ! ,secret>y4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,confid5tiality ( in=mation ,section #fajc7;a77#c7 is am5d$ by /rik+ subsection 7k77#aj7 & ins]t+ p>agraph 7#aj7 or 7#ac7 ( subsection 7k74 7,b7 ,p5alty = unau?oriz$ disclosure ,section #gbac7;a77#b7 is am5d$ by /rik+ 7k77#aj7 & ins]t+ 7k77#aj7 or 7#ac74 7,c7 ,coord9ation ) au?ority to disclose = inve/igative purposes ,section #fajc7k77#f7 is am5d$ by add+ at ! end ! foll[+ new s5t5ce3 ,?is p>agraph %all n apply to any disclosure to an individual provid+ in=mation relat+ to any purpose describ$ 9 p>agraph 7#a7 or 7#b7 ( section #gfbc7;a7 :i* is made "u p>agraph 7#ac77;,a744 7b7 ,protection aga9/ retaliation ,section #gfbc is am5d$ by add+ at ! end ! foll[+ new subsection3 7d7 ,civil action ,to protect aga9/ retaliation cases 7#a7 ,anti-retaliation :i/lebl[] protection = employees ,no employ] or any (fic]1 employee1 contractor1 subcontractor1 or ag5t ( su* employ] may dis*>ge1 demote1 susp5d1 ?reat51 h>ass1 or 9 any o!r mann] discrim9ate aga9/ an employee 9 ! t]ms & conditions ( employm5t 7includ+ ?r\gh an act 9 ! ord9>y c\rse ( su* employee's duties7 9 reprisal = any lawful act done by ! employee-- 7,a7 to provide in=mation1 cause in=mation to be provid$1 or o!rwise assi/ 9 an inve/igation reg>d+ und]paym5t ( tax or any conduct :i* ! employee reasonably believes con/itutes a violation ( ! int]nal rev5ue laws or any provision ( ,f$]al law relat+ to tax fraud1 :5 ! in=mation or assi/ance is provid$ to ! ,int]nal ,rev5ue ,s]vice1 ! ,secret>y ( ,treasury1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates1 ! ,dep>tm5t ( ,ju/ice1 ! ,unit$ ,/ates ,congress1 a p]son ) sup]visory au?ority ov] ! employee1 or any o!r p]son work+ = ! employ] :o has ! au?ority to inve/igate1 discov]1 or t]m9ate misconduct1 or 7,b7 to te/ify1 p>ticipate 91 or o!rwise assi/ 9 any adm9i/rative or judicial action tak5 by ! ,int]nal ,rev5ue ,s]vice relat+ to an alleg$ und]paym5t ( tax or any violation ( ! int]nal rev5ue laws or any provision ( ,f$]al law relat+ to tax fraud4 7#b7 ,en=cem5t action 7,a7 ,9 g5]al ,a p]son :o alleges dis*>ge or o!r reprisal by any p]son 9 violation ( p>agraph 7#a7 may seek relief "u p>agraph 7#c7 by-- 7i7 fil+ a compla9t ) ! ,secret>y ( ,labor1 or 7ii7 if ! ,secret>y ( ,labor has n issu$ a f9al decision )9 #ahj days ( ! fil+ ( ! compla9t & !re is no %[+ t su* delay is due to ! bad fai? ( ! claimant1 br++ an action at law or equity = de novo review 9 ! appropriate di/rict c\rt ( ! ,unit$ ,/ates1 :i* %all h jurisdiction ov] su* an action )\t reg>d to ! am\nt 9 controv]sy4 7,b7 ,proc$ure 7i7 ,9 g5]al ,an action "u subp>agraph 7,a77i7 %all be gov]n$ "u ! rules & proc$ures set =? 9 section #dbaba7;b7 ( title #di1 ,unit$ ,/ates ,code4 7ii7 ,exception ,notification made "u section #dbaba7;b77#a7 ( title #di1 ,unit$ ,/ates ,code1 %all be made to ! p]son nam$ 9 ! compla9t & to ! employ]4 7iii7 ,burd5s ( pro( ,an action br\ght "u subp>agraph 7,a77ii7 %all be gov]n$ by ! legal burd5s ( pro( set =? 9 section #dbaba7;b7 ( title #di1 ,unit$ ,/ates ,code1 except t 9 apply+ su* section-- 7,i7 behavior describ$ 9 p>agraph 7#a7 %all be sub/itut$ = behavior describ$ 9 p>agraphs 7#a7 ?r\gh 7#d7 ( subsection 7a7 ea* place x appe>s 9 p>agraph 7#b77;,b7 !re(1 & 7,,ii7 a violation ( p>agraph 7#a7 %all be sub/itut$ = a violation ( subsection 7a7 ea* place x appe>s4 7iv7 ,/atute ( limitations ,a compla9t "u subp>agraph 7,a77i7 %all be fil$ n lat] ?an #ahj days aft] ! date on :i* ! violation occurs4 7v7 ,jury trial ,a p>ty to an action br\ght "u subp>agraph 7,a77ii7 %all be entitl$ to trial by jury4 7#c7 ,rem$ies 7,a7 ,9 g5]al ,an employee prevail+ 9 any action "u p>agraph 7#b77;,a7 %all be entitl$ to all relief necess>y to make ! employee :ole4 7,b7 ,comp5satory damages ,relief = any action "u subp>agraph 7,a7 %all include-- 7i7 re9/atem5t ) ! same s5iority /atus t ! employee w\ld h _h1 b = ! reprisal1 7ii7 ! sum ( #bjj p]c5t ( ! am\nt ( back pay & #ajj p]c5t ( all lo/ b5efits1 ) int]e/1 & 7iii7 comp5sation = any special damages su/a9$ z a result ( ! reprisal1 includ+ litigation co/s1 exp]t witness fees1 & reasonable attorney fees4 7#d7 ,rights reta9$ by employee ,no?+ 9 ?is section %all be deem$ to dim9i% ! rights1 privileges1 or rem$ies ( any employee "u any ,f$]al or ,/ate law1 or "u any collective b>ga9+ agreem5t4 7#e7 ,non5=ceability ( c]ta9 provisions waiv+ rights & rem$ies or requir+ arbitration ( disputes 7,a7 ,waiv] ( rights & rem$ies ,! rights & rem$ies provid$ = 9 ?is subsection may n be waiv$ by any agreem5t1 policy =m1 or condition ( employm5t1 includ+ by a pr$ispute arbitration agreem5t4 7,b7 ,pr$ispute arbitration agreem5ts ,no pr$ispute arbitration agreem5t %all be valid or en=ceable1 if ! agreem5t requires arbitration ( a dispute aris+ "u ?is subsection4 4 7c7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by subsection 7a7 %all apply to disclosures made aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,civil protection ,! am5dm5t made by subsection 7b7 %all take effect on ! date ( ! enactm5t ( ?is ,act4 ,,iii ,re=m ( ,laws ,gov]n+ ,int]nal ,rev5ue ,s]vice ,employees #ajba4 ,electronic record ret5tion 7a7 ,ret5tion ( records 7#a7 ,9 g5]al ,email records ( ! ,int]nal ,rev5ue ,s]vice %all be reta9$ 9 an appropriate electronic sy/em t supports records managem5t & litigation requirem5ts1 includ+ ! capability to id5tify1 retrieve1 & reta9 ! records1 9 accordance ) ! requirem5ts describ$ 9 p>agraph 7#b74 7#b7 ,requirem5ts 7,a7 ,prior to c]tification ,! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice %all reta9 all email records g5]at$ on or aft] ! date ( ! enactm5t ( ?is ,act & be=e ! date on :i* ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration makes ! c]tification "u subsection 7c77#a74 7,b7 ,pr9cipal (fic]s & specifi$ employees ,n lat] ?an ,decemb] #ca1 #bjai1 ! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice %all ma9ta9 email records ( all pr9cipal (fic]s & specifi$ employees ( ! ,int]nal ,rev5ue ,s]vice = a p]iod ( n less ?an #ae ye>s beg9n+ on ! date su* record 0 g5]at$4 7b7 ,transmission ( records to ! ,national ,ar*ives ,n lat] ?an ! la/ day ( ! p]iod describ$ 9 subsection 7a77#b77;,b71 ! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice %all transf] ! email records ( pr9cipal (fic]s & specifi$ employees ( ! ,int]nal ,rev5ue ,s]vice to ! ,ar*ivi/ ( ! ,unit$ ,/ates4 7c7 ,compliance 7#a7 ,c]tification ,on ! date t ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration det]m9es t ! ,int]nal ,rev5ue ,s]vice has a program 9 place t complies ) ! requirem5ts ( subsections 7a77#b77;,b7 & 7b71 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all c]tify to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate t ! ,int]nal ,rev5ue ,s]vice is 9 compliance ) su* requirem5ts4 7#b7 ,reports 7,a7 ,int]im report ,n lat] ?an ,decemb] #ca1 #bjai1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all submit a report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate on ! /eps be+ tak5 by ! ,commission] ( ,int]nal ,rev5ue & ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice to comply ) ! requirem5ts ( subsections 7a77#b77;,b7 & 7b74 7,b7 ,f9al report ,n lat] ?an ,april #a1 #bjbj1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all submit a report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate describ+ :e!r ! ,int]nal ,rev5ue ,s]vice is 9 compliance ) ! requirem5ts ( subsections 7a77#b77;,b7 & 7b74 7d7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,pr9cipal (fic] ,! t]m pr9cipal (fic] means1 ) respect to ! ,int]nal ,rev5ue ,s]vice-- 7,a7 any employee ^: position is li/$ "u ! ,int]nal ,rev5ue ,s]vice 9 ! mo/ rec5t v]sion ( ! ,unit$ ,/ates ,gov]nm5t ,manual publi%$ by ! ,(fice ( ! ,f$]al ,regi/]2 7,b7 any employee :o is a s5ior /aff memb] report+ directly to ! ,commission] ( ,int]nal ,rev5ue or ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice2 & 7,c7 any associate c\nsel1 deputy c\nsel1 or division head 9 ! ,(fice ( ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice4 7#b7 ,specifi$ employee ,! t]m specifi$ employee means1 ) respect to ! ,int]nal ,rev5ue ,s]vice1 any employee :o-- 7,a7 holds a ,s5ior ,executive ,s]vice position 7z def9$ 9 section #cacb ( title #e1 ,unit$ ,/ates ,code7 9 ! ,int]nal ,rev5ue ,s]vice or ! ,(fice ( ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice2 & 7,b7 is n a pr9cipal (fic] ( ! ,int]nal ,rev5ue ,s]vice4 #ajbb4 ,prohibition on rehir+ =m] ,,irs employees :o 7 involunt>ily sep>at$ = misconduct 7a7 ,9 g5]al ,section #ghjd is am5d$ by add+ at ! end ! foll[+ new subsection3 7d7 ,prohibition on rehir+ employees involunt>ily sep>at$ ,not)/&+ any o!r provision ( law1 ! ,commission] may n hire any individual previ\sly employ$ by ! ,commission]-- 7#a7 :o 0 remov$ = misconduct or unacceptable p]=mance "u ?is sub*apt]1 *apt] #dc or *apt] #ge ( title #e1 ,unit$ ,/ates ,code1 or a simil> provision ( law1 7#b7 :o has volunt>ily sep>at$ aft] receiv+ a notice ( propos$ action ( removal = misconduct or unacceptable p]=mance1 or 7#c7 ^: employm5t 0 t]m9at$ "u section #abjc ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih 7#bf ,u4,s4,c4 #ghjd note74 4 7b7 ,effective ,date ,! am5dm5t made by subsection 7a7 %all apply ) respect to ! hir+ ( employees aft] ! date ( ! enactm5t ( ?is ,act4 #ajbc4 ,au?ority to remove or transf] s5ior ,,irs executives :o fail 9 _! p]=mance or engage 9 s]i\s misconduct 7a7 ,9 g5]al ,section #abjc ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih 7#bf ,u4,s4,c4 #ghjd note7 is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,removal ( s5ior executives bas$ on p]=mance or misconduct 7#a7 ,removal or transf] 7,a7 ,9 g5]al ,! ,commission] ( ,int]nal ,rev5ue 7ref]r$ to 9 ?is subsection z ! ,commission]7 may remove an individual employ$ 9 a s5ior executive position at ! ,int]nal ,rev5ue ,s]vice f ! s5ior executive position if ! ,commission] det]m9es ! p]=mance or misconduct ( ! individual w>rants su* removal4 ,if ! ,commission] s removes su* an individual1 ! ,commission] may-- 7i7 remove ! individual f ! civil s]vice 7z def9$ 9 section #baja ( title #e1 ,unit$ ,/ates ,code72 or 7ii7 9 ! case ( an individual describ$ 9 subp>agraph 7,b71 transf] ! individual f ! s5ior executive position to a ,g5]al ,s*$ule position at any grade ( ! ,g5]al ,s*$ule = :i* ! individual is qualifi$ & t ! ,commission] det]m9es is appropriate4 7,b7 ,individuals eligible = transf] ,an individual describ$ 9 ?is subp>agraph is an individual :o-- 7i7 previ\sly occupi$ a p]man5t position )9 ! competitive s]vice 7z t t]m is def9$ 9 section #bajb ( title #e1 ,unit$ ,/ates ,code72 7ii7 previ\sly occupi$ a p]man5t position )9 ! except$ s]vice 7z t t]m is def9$ 9 section #bajc ( title #e1 ,unit$ ,/ates ,code72 or 7iii7 prior to employm5t 9 a s5ior executive position at ! ,int]nal ,rev5ue ,s]vice1 did n occupy any position )9 ! ,f$]al ,gov]nm5t4 7#b7 ,pay ( transf]r$ individuals 7,a7 ,9 g5]al ,not)/&+ any o!r provision ( law1 includ+ ! requirem5ts ( section #ceid ( title #e1 ,unit$ ,/ates ,code1 any individual transf]r$ to a ,g5]al ,s*$ule position "u p>agraph 7#a77;,a77ii7 %all1 beg9n+ on ! date ( su* transf]1 receive ! annual rate ( pay applicable to su* position4 7,b7 ,paid leave dur+ appeal ,an individual s transf]r$ may n be plac$ on adm9i/rative leave or any o!r category ( paid leave dur+ ! p]iod dur+ :i* an appeal 7if any7 "u ?is section is ongo+1 & may only receive pay if ! individual reports = duty4 ,if an individual s transf]r$ does n report = duty1 su* individual %all n receive pay or o!r b5efits pursuant to p>agraph 7#e77;,e74 7#c7 ,notice to ,congress ,n lat] ?an #cj days aft] remov+ or transf]r+ an individual f a s5ior executive position "u p>agraph 7#a71 ! ,commission] %all submit writt5 notice ( su* removal or transf] & ! reason = su* removal or transf] to-- 7,a7 ! ,committee on ,f9ance ( ! ,s5ate2 7,b7 ! ,committee on ,homel& ,security & ,gov]nm5tal ,affairs ( ! ,s5ate2 7,c7 ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives2 & 7,d7 ! ,committee on ,ov]sight & ,gov]nm5t ,re=m ( ! ,h\se ( ,repres5tatives4 7#d7 ,proc$ure 7,a7 ,9 g5]al ,! proc$ures "u section #gedc7;b7 ( title #e1 ,unit$ ,/ates ,code1 %all n apply to a removal or transf] "u ?is section4 7,b7 ,appeal to ,m]it ,sy/em ,protection ,bo>d 7i7 ,9 g5]al ,subject to clause 7ii7 & p>agraph 7#e71 any removal or transf] "u p>agraph 7#a7 may be appeal$ to ! ,m]it ,sy/ems ,protection ,bo>d "u section #ggja ( title #e1 ,unit$ ,/ates ,code4 7ii7 ,deadl9e = appeal ,an appeal "u clause 7i7 ( a removal or transf] may only be made if su* appeal is made n lat] ?an #g days aft] ! date ( su* removal or transf]4 7#e7 ,exp$it$ review by adm9i/rative law judge 7,a7 ,9 g5]al ,^u receipt ( an appeal "u p>agraph 7#d77;,b77i71 ! ,m]it ,sy/ems ,protection ,bo>d %all ref] su* appeal to an adm9i/rative law judge pursuant to section #ggja7;b77#a7 ( title #e1 ,unit$ ,/ates ,code4 ,! adm9i/rative law judge %all exp$ite any su* appeal "u su* section &1 9 any su* case1 %all issue a decision n lat] ?an #ba days aft] ! date ( ! appeal4 7,b7 ,f9ality ( decision ,not)/&+ any o!r provision ( law1 includ+ section #ggjc ( title #e1 ,unit$ ,/ates ,code1 ! decision ( an adm9i/rative law judge "u subp>agraph 7,a7 %all be f9al & %all n be subject to any fur!r appeal4 7,c7 ,failure to rea* decision ,9 any case 9 :i* ! adm9i/rative law judge _c issue a decision 9 accordance ) ! #ba-;day requirem5t "u subp>agraph 7,a71 ! removal or transf] is f9al4 ,9 su* a case1 ! ,m]it ,sy/ems ,protection ,bo>d %all1 )9 #ad days aft] ! date t su* removal or transf] is f9al1 submit to ,congress & ! ,committees describ$ 9 p>agraph 7#c7 a report t expla9s ! reasons :y a decision 0 n issu$ 9 accordance ) su* requirem5t4 7,d7 ,prohibition on /ay ( removal or transf] ,! ,m]it ,sy/ems ,protection ,bo>d or adm9i/rative law judge may n /ay any removal or transf] "u ?is subsection4 7,e7 ,p]iod ( review ,dur+ ! p]iod beg9n+ on ! date on :i* an individual appeals a removal f ! civil s]vice "u p>agraph 7#d7 & end+ on ! date t ! adm9i/rative law judge issues a f9al decision on su* appeal1 su* individual may n receive any pay1 aw>ds1 bonuses1 inc5tives1 all[ances1 diff]5tials1 /ud5t loan repaym5ts1 special paym5ts1 or b5efits4 7,f7 ,relevant in=mation to be provid$ ,to ! maximum ext5t practicable1 ! ,commission] %all provide to ! ,m]it ,sy/ems ,protection ,bo>d1 & to any adm9i/rative law judge to :om an appeal "u ?is section is ref]r$1 su* in=mation & assi/ance z may be necess>y to ensure an appeal "u ?is p>agraph is exp$it$4 7#f7 ,relation to o!r provisions ( law 7,a7 ,9 g5]al ,! au?ority provid$ by ?is subsection is 9 addition to1 & %all n be con/ru$ to limit or dim9i%1 ! au?ority provid$ by-- 7i7 subsections 7a7 & 7c72 & 7ii7 section #ceib or sub*apt] ,v ( *apt] #ge ( title #e1 ,unit$ ,/ates ,code4 7,b7 ,removal f ,s5ior ,executive ,s]vice ,section #ceib7;b77#a7 ( title #e1 ,unit$ ,/ates ,code1 does n apply to an action to remove or transf] an individual "u ?is subsection4 7#g7 ,def9itions ,= purposes ( ?is subsection3 7,a7 ,individual ,! t]m individual means a c>e] appo9tee 7z t t]m is def9$ 9 section #cacb7;a77#d7 ( title #e1 ,unit$ ,/ates ,code74 7,b7 ,misconduct 7i7 ,9 g5]al ,subject to clause 7ii71 ! t]m misconduct includes neglect ( duty1 malfeasance1 or failure to accept a direct$ reassignm5t or to accompany a position 9 a transf] ( function4 7ii7 ,exception ,! t]m misconduct %all n include any act or omission describ$ 9 subsection 7b74 7,c7 ,s5ior executive position ,! t]m s5ior executive position means a ,s5ior ,executive ,s]vice position 7z su* t]m is def9$ 9 section #cacb7;a77#b7 ( title #e1 ,unit$ ,/ates ,code74 4 7b7 ,e/abli%m5t ( exp$it$ review process 7#a7 ,9 g5]al ,n lat] ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,m]it ,sy/ems ,protection ,bo>d %all e/abli% & put into effect a process to conduct exp$it$ reviews 9 accordance ) subsection 7f7 ( section #abjc ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 z add$ by ?is ,act4 7#b7 ,inapplicability ( c]ta9 regulations ,section #abja4bb ( title #e1 ,code ( ,f$]al ,regulations1 z 9 effect on ! day be=e ! date ( ! enactm5t ( ?is ,act1 %all n apply to exp$it$ reviews c>ri$ out "u section #abjc7;f7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 z add$ by ?is ,act4 7#c7 ,waiv] ,! ,m]it ,sy/ems ,protection ,bo>d may waive any o!r regulation 9 ord] to provide = ! exp$it$ review requir$ "u section #abjc7;f7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 z add$ by ?is ,act4 7#d7 ,review by ,m]it ,sy/ems ,protection ,bo>d ,n lat] ?an #cj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,m]it ,sy/ems ,protection ,bo>d %all submit to ! committees describ$ 9 p>agraph 7#c7 ( section #abjc7;f7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 z add$ by ?is ,act1 a report on ! actions ! ,bo>d plans to take to conduct exp$it$ reviews "u su* section4 ,su* report %all include a description ( ! res\rces ! ,bo>d det]m9es w be necess>y to conduct su* reviews & a description ( :e!r any res\rces w be necess>y to conduct su* reviews t 7 n available to ! ,bo>d on ! day be=e ! date ( ! enactm5t ( ?is ,act4 7c7 ,tempor>y exemption f c]ta9 limitation on initiation ( removal f s5ior executive s]vice ,dur+ ! #abj-;day p]iod beg9n+ on ! date ( ! enactm5t ( ?is ,act1 an action to remove an individual f ! ,s5ior ,executive ,s]vice at ! ,int]nal ,rev5ue ,s]vice pursuant to section #gedc ( title #e1 ,unit$ ,/ates ,code1 may be initiat$1 not)/&+ section #ceib7;b7 ( su* title1 or any o!r provision ( law4 7d7 ,con/ruction ,no?+ 9 ?is section or section #abjc7;f7 ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih1 z add$ by ?is ,act1 %all be con/ru$ to apply to an appeal ( a removal1 transf]1 or o!r p]sonnel action t 0 p5d+ be=e ! date ( ! enactm5t ( ?is ,act4 #ajbd4 ,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 #ajbe4 ,notification ( unau?oriz$ inspection or disclosure ( returns & return in=mation 7a7 ,9 g5]al ,subsection 7e7 ( section #gdca is am5d$ by add+ at ! end ! foll[+ new s5t5ces3 ,! ,secret>y %all also notify su* taxpay] if ! ,int]nal ,rev5ue ,s]vice or a ,f$]al or ,/ate ag5cy 7^u notice to ! ,secret>y by su* ,f$]al or ,/ate ag5cy7 proposes an adm9i/rative det]m9ation z to discipl9>y or adv]se action aga9/ an employee aris+ f ! employee's unau?oriz$ inspection or disclosure ( ! taxpay]'s return or return in=mation4 ,! notice describ$ 9 ?is subsection %all include ! date ( ! unau?oriz$ inspection or disclosure & ! rights ( ! taxpay] "u su* adm9i/rative det]m9ation44 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to det]m9ations propos$ aft] ! date :i* is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 ,,iv ,exempt ,organizations #ajca4 ,m&atory e-fil+ by exempt organizations 7a7 ,9 g5]al ,section #fjcc 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 ,con=m+ am5dm5t ,p>agraph 7#g7 ( section #ebg7;j7 is am5d$ by /rik+ if ! organization has & all t foll[s ?r\gh su* cal5d> ye>4 7c7 ,inspection ( electronically fil$ annual returns ,subsection 7b7 ( section #fajd 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 z soon z practicable 9 a ma*9e readable =mat44 7d7 ,effective date 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply to 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 ?is section 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 #bjj1jjj2 & 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 #ajcb4 ,prohibit ! use ( ,,irs funds = political t>get+ ,none ( ! funds made available "u any ,act may be us$ by ! ,int]nal ,rev5ue ,s]vice to t>get citiz5s ( ! ,unit$ ,/ates = ex]cis+ any "r gu>ante$ "u ! ,fir/ ,am5dm5t to ! ,con/itution ( ! ,unit$ ,/ates4 #ajcc4 ,notice requir$ be=e revocation ( tax exempt /atus = failure to file return 7a7 ,9 g5]al ,section #fjcc7;j77#a7 is am5d$ by /rik+ ,if an organization & ins]t+ ! foll[+3 7,a7 ,notice 7i7 ,9 g5]al ,aft] an organization describ$ 9 subsection 7a77#a7 or 7i7 fails to file ! annual return or notice requir$ "u ei!r subsection = #b consecutive ye>s1 ! ,secret>y %all notify ! organization-- 7,i7 t ! ,int]nal ,rev5ue ,s]vice has no record ( su* a return or notice f su* organization = #b consecutive ye>s1 & 7,,ii7 ab\t ! revocation t w occur "u subp>agraph 7,b7 if ! organization fails to file su* a return or notice by ! due date = ! next su* return or notice requir$ to be fil$4 ,! notification "u ! prec$+ s5t5ce %all include in=mation ab\t h[ to comply ) ! fil+ requirem5ts "u subsection 7a77#a7 & 7i74 7,b7 ,revocation ,if an organization 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to failures to file returns or notices = #b consecutive ye>s if ! return or notice = ! second ye> is requir$ to be fil$ aft] ,decemb] #ca1 #bjah4 ,v ,,irs ,audit ,crit]ia #ajda4 ,report on ,,irs audit crit]ia ,n lat] ?an #b ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all submit a report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate :i* conta9s ! results ( an audit ( ! crit]ia employ$ by ! ,int]nal ,rev5ue ,s]vice = select+ tax returns = audit1 assessm5t1 crim9al inve/igation1 or any height5$ scrut9y or review1 includ+ :e!r su* crit]ia has be5 us$ to t>get taxpay]s on ! basis ( political ideology1 race1 religion1 or any o!r imp]missible factor4 ,b ,protection ( ,taxpay]s f ,id5tity ,!ft & ,tax ,fraud #aaja4 ,s+le po9t ( contact = tax-relat$ id5tity !ft victims 7a7 ,9 g5]al ,! ,secret>y %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 case2 & 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/ory2 & 7,b7 notify ! taxpay] :5 appropriate4 #aajb4 ,in=mation on id5tity !ft & tax scams ,! ,secret>y %all provide to any taxpay] :o has be5 plac$ on hold dur+ a telephone call to any ,int]nal ,rev5ue ,s]vice help l9e ! foll[+ in=mation3 7#a7 ,in=mation ab\t common tax scams4 7#b7 ,in=mation on :]e & h[ to report tax scams4 7#c7 ,additional advice on h[ taxpay]s c protect !mselves f id5tity !ft & tax scams4 #aajc4 ,notification ( suspect$ id5tity !ft 7a7 ,9 g5]al ,*apt] #gg is am5d$ by add+ at ! end ! foll[+ new section3 #gebi4 ,notification ( suspect$ id5tity !ft 7a7 ,9 g5]al ,if ! ,secret>y det]m9es t !re has be5 or may h be5 an unau?oriz$ use ( ! id5tity ( any individual1 ! ,secret>y %all1 )\t jeop>diz+ an inve/igation relat+ to tax adm9i/ration-- 7#a7 z soon z practicable1 notify ! individual ( su* det]m9ation & provide-- 7,a7 in/ructions on h[ to file a report ) law en=cem5t reg>d+ ! unau?oriz$ use ( ! id5tity ( ! individual1 7,b7 ! id5tification ( any =ms necess>y = ! individual to complete & submit to law en=cem5t to p]mit access to p]sonal in=mation ( ! individual dur+ ! inve/igation1 7,c7 in=mation reg>d+ actions ! individual may take 9 ord] to protect ! individual f h>m relat+ to su* unau?oriz$ use1 & 7,d7 an (f] ( id5tity protection measures to be provid$ to ! individual by ! ,int]nal ,rev5ue ,s]vice1 su* z ! use ( an id5tity protection p]sonal id5tification numb]1 & 7#b7 at ! "t ! in=mation describ$ 9 p>agraph 7#a7 is provid$ 7or1 if n available at su* "t1 z soon z practicable !reaft]71 issue additional notifications to su* individual 7or su* individual's designee7 reg>d+-- 7,a7 :e!r an inve/igation has be5 initiat$ 9 reg>ds to su* unau?oriz$ use1 7,b7 :e!r ! inve/igation sub/antiat$ an unau?oriz$ use ( ! id5tity ( ! individual1 & 7,c7 :e!r-- 7i7 any action has be5 tak5 aga9/ a p]son relat+ to su* unau?oriz$ use1 or 7ii7 any ref]ral has be5 made = crim9al prosecution ( su* p]son &1 to ! ext5t su* in=mation is available1 :e!r su* p]son has be5 crim9ally *>g$ by indictm5t or in=mation4 7b7 ,employm5t-,relat$ id5tity !ft 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! unau?oriz$ use ( ! id5tity ( an individual includes ! unau?oriz$ use ( ! id5tity ( ! individual to obta9 employm5t4 7#b7 ,det]m9ation ( employm5t-relat$ id5tity !ft ,= purposes ( ?is section1 9 mak+ a det]m9ation z to :e!r !re has be5 or may h be5 an unau?oriz$ use ( ! id5tity ( an individual to obta9 employm5t1 ! ,secret>y %all review any in=mation-- 7,a7 obta9$ f a /atem5t describ$ 9 section #fjea or an in=mation return relat+ to comp5sation = s]vices r5d]$ o!r ?an z an employee1 or 7,b7 provid$ to ! ,int]nal ,rev5ue ,s]vice by ! ,social ,security ,adm9i/ration reg>d+ any /atem5t describ$ 9 section #fjea1 :i* indicates t ! social security acc\nt numb] provid$ on su* /atem5t or in=mation return does n correspond ) ! "n provid$ on su* /atem5t or in=mation return or ! "n on ! tax return report+ ! income :i* is includ$ on su* /atem5t or in=mation return4 4 7b7 ,additional measures 7#a7 ,exam9ation ( bo? pap] & electronic /atem5ts & returns ,! ,secret>y %all exam9e ! /atem5ts1 in=mation returns1 & tax returns describ$ 9 section #gebi7;b77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by subsection 7a77 = any evid5ce ( employm5t-relat$ id5tity !ft1 reg>dless ( :e!r su* /atem5ts or returns are submitt$ electronically or on pap]4 7#b7 ,improvem5t ( effective return process+ program ) ,social ,security ,adm9i/ration ,section #bcb ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dcb7 is am5d$ by ins]t+ aft] ! ?ird s5t5ce ! foll[+3 ,= purposes ( c>ry+ out ! return process+ program describ$ 9 ! prec$+ s5t5ce1 ! ,commission] ( ,social ,security %all reque/1 n less ?an annually1 su* in=mation describ$ 9 section #gebi7;b77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf z may be necess>y to ensure ! accuracy ( ! records ma9ta9$ by ! ,commission] ( ,social ,security relat$ to ! am\nts ( wages paid to1 & ! am\nts ( self-employm5t income d]iv$ by1 individuals44 7#c7 ,und]report+ ( income ,! ,secret>y %all e/abli% proc$ures to ensure t income report$ 9 connection ) ! unau?oriz$ use ( a taxpay]'s id5tity is n tak5 into acc\nt 9 det]m9+ any p5alty = und]report+ ( income by ! victim ( id5tity !ft4 7c7 ,cl]ical am5dm5t ,! table ( sections = *apt] #gg is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #gebi4 ,notification ( suspect$ id5tity !ft4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to det]m9ations made aft] ! date t is #f mon?s aft] ! date ( ! enactm5t ( ?is ,act4 ,,ii ,/ol5 ,id5tity ,fraud ,prev5tion ,a ,id5tity ,!ft & ,tax ,refund ,fraud ,prev5tion ,i ,g5]al ,provisions #bjja4 ,guidel9es = /ol5 id5tity refund fraud cases 7a7 ,9 g5]al ,n lat] ?an #f mon?s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y1 9 consultation ) ! ,national ,taxpay] ,advocate1 %all develop & implem5t publicly available guidel9es = managem5t ( cases involv+ /ol5 id5tity refund fraud 9 a mann] t r$uces ! adm9i/rative burd5 on taxpay]s :o are victims ( su* fraud4 7b7 ,/&>ds & proc$ures ,to be consid]$ ,! guidel9es describ$ 9 subsection 7a7 may include-- 7#a7 /&>ds =-- 7,a7 ! av]age l5g? ( "t 9 :i* a case involv+ /ol5 id5tity refund fraud %\ld be resolv$2 7,b7 ! maximum l5g? ( "t1 on av]age1 a taxpay] :o is a victim ( /ol5 id5tity refund fraud & is entitl$ to a tax refund :i* has be5 /ol5 %\ld h to wait to receive su* refund2 & 7,c7 ! maximum numb] ( (fices & employees )9 ! ,int]nal ,rev5ue ,s]vice ) :om a taxpay] :o is a victim ( /ol5 id5tity refund fraud %\ld be requir$ to int]act 9 ord] to resolve a case2 7#b7 /&>ds = op5+1 assign+1 reassign+1 or clos+ a case involv+ /ol5 id5tity refund fraud2 & 7#c7 proc$ures = implem5t+ & accompli%+ ! /&>ds describ$ 9 p>agraphs 7#a7 & 7#b71 & measures = evaluat+ su* proc$ures & det]m9+ :e!r su* /&>ds h be5 successfully implem5t$4 #bjjb4 ,increas$ p5alty = improp] disclosure or use ( in=mation by prep>]s ( returns 7a7 ,9 g5]al ,section #fgac is am5d$-- 7#a7 by r$esignat+ subsections 7b7 & 7c7 z subsections 7c7 & 7d71 respectively2 & 7#b7 by ins]t+ aft] subsection 7a7 ! foll[+ new subsection3 7b7 ,enhanc$ p5alty = improp] use or disclosure relat+ to id5tity !ft 7#a7 ,9 g5]al ,9 ! case ( a disclosure or use describ$ 9 subsection 7a7 t is made 9 connection ) a crime relat+ to ! misappropriation ( ano!r p]son's taxpay] id5tity 7z def9$ 9 section #fajc7;b77#f771 :e!r or n su* crime involves any tax fil+1 subsection 7a7 %all be appli$-- 7,a7 by sub/itut+ #a1jjj = #bej1 & 7,b7 by sub/itut+ #ej1jjj = #aj1jjj4 7#b7 ,sep>ate application ( total p5alty limitation ,! limitation on ! total am\nt ( ! p5alty "u subsection 7a7 %all be appli$ sep>ately ) respect to disclosures or uses to :i* ?is subsection applies & to :i* x does n apply4 4 7b7 ,crim9al p5alty ,section #gbaf7;a7 is am5d$ by /rik+ #a1jjj & ins]t+ #a1jjj 7#ajj1jjj 9 ! case ( a disclosure or use to :i* section #fgac7;b7 applies74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures or uses on or aft] ! date ( ! enactm5t ( ?is ,act4 ,,ii ,adm9i/rative ,au?ority ,to ,prev5t ,id5tity ,!ft & ,tax ,refund ,fraud #bjaa4 ,au?ority to transf] ,int]nal ,rev5ue ,s]vice appropriations to combat tax fraud 7a7 ,9 g5]al ,= any fiscal ye>1 9 addition to any o!r au?ority to transf] am\nts appropriat$ to an ,int]nal ,rev5ue ,s]vice acc\nt1 ! ,commission] ( ,int]nal ,rev5ue 7ref]r$ to 9 ?is section z ! ,commission]7 may transf] n m ?an #aj1jjj1jjj to any acc\nt ( ! ,int]nal ,rev5ue ,s]vice f am\nts appropriat$ to o!r ,int]nal ,rev5ue ,s]vice acc\nts4 ,any am\nts s transf]r$ %all be us$ solely = ! purposes ( prev5t+1 detect+1 & resolv+ pot5tial cases ( tax fraud1 :i* may include educat+ taxpay]s ab\t common tax fraud scams & h[ to protect !mselves f su* scams4 7b7 ,limitation ,! ,commission] %all n transf] any am\nts describ$ 9 subsection 7a7 unless ! ,commission] has det]m9$ t taxpay] s]vices provid$ by ! ,int]nal ,rev5ue ,s]vice to ! public 7includ+ telephone op]ations1 =ms & publications1 & simil> types ( taxpay] assi/ance7 w n be impair$ by su* transf]4 #bjab4 ,/reaml9$ critical pay au?ority = in=mation te*nology positions 7a7 ,au?ority ,section #iejc7;a7 ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ ! ,secret>y ( ! ,treasury & all t foll[s ?r\gh e/abli% & ins]t+ ! ,secret>y ( ! ,treasury may1 dur+ ! p]iod beg9n+ on ,octob] #a1 #bjah1 & end+ on ,septemb] #cj1 #bjbc1 e/abli%2 & 7#b7 9 p>agraph 7#a77;,b71 by /rik+ ! ,int]nal ,rev5ue ,s]vice's successful accompli%m5t ( an important mission & ins]t+ ! functionality ( ! in=mation te*nology op]ations ( ! ,int]nal ,rev5ue ,s]vice4 7b7 ,recruitm5t1 ret5tion1 relocation inc5tives1 & relocation exp5ses ,section #iejd ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 by /rik+ ,be=e ,septemb] #cj1 #bjac & ins]t+ ,dur+ ! p]iod beg9n+ on ,octob] #a1 #bjah1 & end+ on ,septemb] #cj1 #bjbc2 & 7,b7 by ins]t+ = employees hold+ positions describ$ 9 section #iejc7;a77#a7 aft] inc5tives2 & 7#b7 9 subsection 7b7-- 7,a7 by /rik+ ,be=e ,septemb] #cj1 #bjac & ins]t+ ,dur+ ! p]iod beg9n+ on ,octob] #a1 #bjah1 & end+ on ,septemb] #cj1 #bjbc2 7,b7 by /rik+ employees transf]r$ or reemploy$ & ins]t+ employees hold+ positions describ$ 9 section #iejc7;a77#a7 :o are transf]r$ or reemploy$ dur+ su* p]iod2 & 7,c7 by /rik+ section #iejb or #iejc aft] ,june #a1 #aiih & ins]t+ section #iejc dur+ su* p]iod4 7c7 ,p]=mance aw>ds = ,s5ior ,executives ,section #ieje7;a7 ( title #e1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ ,be=e ,septemb] #cj1 #bjac & ins]t+ ,dur+ ! p]iod beg9n+ on ,octob] #a1 #bjah1 & end+ on ,septemb] #cj1 #bjbc2 & 7#b7 by /rik+ significant functions & ins]t+ ! in=mation te*nology op]ations4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to paym5ts made on or aft] ! date ( ! enactm5t ( ?is ,act4 #bjac4 ,access to ! ,national ,directory ( ,new ,hires to id5tify & prev5t fraudul5t tax return fil+s & claims = refund 7a7 ,9 g5]al ,p>agraph 7#c7 ( section #dec7;i7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #fec7;i77 is am5d$ to read z foll[s3 7#c7 ,adm9i/ration ( ,f$]al tax laws ,! ,secret>y ( ! ,treasury %all h access to ! in=mation 9 ! ,national ,directory ( ,new ,hires = ! purposes (-- 7,a7 adm9i/]+ section #cb ( ! ,int]nal ,rev5ue ,code ( #aihf1 7,b7 v]ify+ a claim ) respect to employm5t 9 a tax return1 & 7,c7 id5tify+ & prev5t+ fraudul5t tax return fil+s & claims = refund "u ! ,int]nal ,rev5ue ,code ( #aihf4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #bjad4 ,repeal ( provision reg>d+ c]ta9 tax compliance proc$ures & reports ,section #bjjd ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih 7#bf ,u4,s4,c4 #fjab note7 is repeal$4 ,b ,improvem5ts to ,electronic ,fil+ ( ,tax ,returns #baja4 ,id5tity protection p]sonal id5tification numb]s ,n lat] ?an #e ye>s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all e/abli% a program to issue1 ^u ! reque/ ( any individual1 a numb] :i* may be us$ 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 #bajb4 ,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 /rik+ p>agraph 7#e7 & ins]t+ ! foll[+ new p>agraphs3 7#e7 ,applicable numb] 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#b77;,a71 ! applicable numb] %all be-- 7i7 except z provid$ 9 subp>agraph 7,b71 9 ! case ( cal5d> ye>s be=e #bjbj1 #bej1 7ii7 9 ! case ( cal5d> ye> #bjbj1 #ajj1 & 7iii7 9 ! case ( cal5d> ye>s aft] #bjbj1 #aj4 7,b7 ,special rule = p>tn]%ips = #bjah & #bjai ,9 ! case ( a p>tn]%ip1 = any cal5d> ye> be=e #bjbj1 ! applicable numb] %all be-- 7i7 9 ! case ( cal5d> ye> #bjah1 #bjj1 & 7ii7 9 ! case ( cal5d> ye> #bjai1 #aej4 7#f7 ,p>tn]%ips requir$ to file on magnetic m$ia ,not)/&+ p>agraph 7#b77;,a71 ! ,secret>y %all require p>tn]%ips hav+ m ?an #ajj p>tn]s to file returns on magnetic m$ia4 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 #bajc4 ,int]net plat=m = ,=m #ajii fil+s 7a7 ,9 g5]al ,n lat] ?an ,janu>y #a1 #bjbc1 ! ,secret>y %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 #ajii2 7#b7 prep>e ,=ms #ajii = di/ribution to recipi5ts o!r ?an ! ,int]nal ,rev5ue ,s]vice2 & 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]s2 & 7#b7 comply ) applicable security /&>ds & guidel9es4 #bajd4 ,requirem5t t electronically prep>$ pap] returns include scannable code 7a7 ,9 g5]al ,subsection 7e7 ( section #fjaa1 z am5d$ by section #bajb7;b7 ( ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#g7 ,special rule = returns prep>$ electronically & submitt$ on pap] ,! ,secret>y %all require t any return ( tax :i* is prep>$ electronically1 b is pr9t$ & fil$ on pap]1 be> a code :i* c1 :5 scann$1 conv]t su* return to electronic =mat4 4 7b7 ,con=m+ am5dm5t ,p>agraph 7#a7 ( section #fjaa7;e7 is am5d$ by /rik+ p>agraph 7#c7 & ins]t+ p>agraphs 7#c7 & 7#g74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns ( tax ! due date = :i* 7det]m9$ )\t reg>d to ext5sions7 is aft] ,decemb] #ca1 #bjai4 #baje4 ,au!ntication ( us]s ( electronic s]vices acc\nts ,beg9n+ #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all v]ify ! id5tity ( any individual op5+ an e-,s]vices acc\nt ) ! ,int]nal ,rev5ue ,s]vice be=e su* individual is able to use ! e-,s]vices tools4