,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ahbe  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ah1 #bjai,mr4
 ,la,hood 7for himself and ,mr4 ,suozzi7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
modernize the ,office of the ,national  
,taxpayer ,advocate4  #a4 ,short title  
,this ,act may be cited as the          
,improving ,assistance for ,taxpayers   
,act4  #b4 ,modernizing the ,office of  
the ,national ,taxpayer ,advocate  7a7  
,in general ,section #ghjc7;c7 of the   
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#e7 ,taxpayer
 ,advocate ,directives ,in the case of  
any ,taxpayer ,advocate ,directive      
issued by the ,national ,taxpayer       
,advocate pursuant to a delegation of   
authority from the ,commissioner of the 
,internal ,revenue ,service--  7,a7 the 
,commissioner or a ,deputy ,commissioner

 shall modify1 rescind1 or ensure       
compliance with such directive not later
 than #ij days after the issuance of    
such directive1 and  7,b7 in the case of
 any directive which is modified or     
rescinded by a ,deputy ,commissioner1   
the ,national ,taxpayer ,advocate may   
7not later than #ij days after such     
modification or rescission7 appeal to   
the ,commissioner and the ,commissioner 
shall 7not later than #ij days after    
such appeal is made7 ensure compliance  
with such directive as issued by the    
,national ,taxpayer ,advocate or provide
 the ,national ,taxpayer ,advocate with 
a detailed description of the reasons   
for any modification or rescission made 
or upheld by the ,commissioner pursuant 
to such appeal4  4  7b7 ,report to      
certain committees of ,congress         
regarding directives ,section           
#ghjc7;c77#b77;,b77ii7 of the ,internal 
,revenue ,code of #aihf is amended by   
redesignating subclauses 7,,viii7       
through 7,,xi7 as subclauses 7,,ix7     

through 7,,xii71 respectively1 and by   
inserting after subclause 7,,vii7 the   
following new subclause3  7,,viii7      
identify any ,taxpayer ,advocate        
,directive which was not honored by the 
,internal ,revenue ,service in a timely 
manner1 as specified under paragraph    
7#e72  4