,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ahbe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ah1 #bjai,mr4   
,la,hood 7= himself & ,mr4 ,suozzi7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to mod]nize ! ,(fice ( !  
,national ,taxpay] ,advocate4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,improv+ ,assi/ance = ,taxpay]s ,act4   
#b4 ,mod]niz+ ! ,(fice ( ! ,national    
,taxpay] ,advocate  7a7 ,9 g5]al        
,section #ghjc7;c7 ( ! ,int]nal ,rev5ue 
,code ( #aihf 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 !          
,commission] ( ! ,int]nal ,rev5ue       
,s]vice--  7,a7 ! ,commission] or a     
,deputy ,commission] %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 ,commission]1 !    
,national ,taxpay] ,advocate may 7n lat]
 ?an #ij days aft] su* modification or  
rescission7 appeal to ! ,commission] & !
 ,commission] %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 ! ,commission] pursuant to su*
 appeal4  4  7b7 ,report to c]ta9       
committees ( ,congress reg>d+ directives
 ,section #ghjc7;c77#b77;,b77ii7 ( !    
,int]nal ,rev5ue ,code ( #aihf 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