#aafth ,,congress  #ast ,session  ,h4   
,r4 #caea  ,,an ,,act  ,to amend the    
,internal ,revenue ,code of #aihf to    
modernize and improve the ,internal     
,revenue ,service1 and for other        
purposes4  #a4 ,short title2 etc  7a7   
,short title ,this ,act may be cited as 
the ,taxpayer ,first ,act4  7b7         
,amendment of #aihf ,code ,except as    
otherwise expressly provided1 whenever  
in this ,act an amendment or repeal is  
expressed in terms of an amendment to1  
or repeal of1 a section or other        
provision1 the reference shall be       
considered to be made to a section or   
other provision of the ,internal        
,revenue ,code of #aihf4  7c7 ,table of 
,contents ,the table of contents for    
this ,act is as follows3 ,sec4 #a4      
,short title2 etc4 ,title ,i--,putting  
,taxpayers ,first ,subtitle             
,a--,independent ,appeals ,process ,sec4
 #ajja4 ,establishment of ,internal     
,revenue ,service ,independent ,office  
of ,appeals4 ,subtitle ,b--,improved    

,service ,sec4 #aaja4 ,comprehensive    
customer service strategy4 ,sec4 #aajb4 
,low-income exception for payments      
otherwise required in connection with a 
submission of an offer-in-compromise4   
,subtitle ,c--,sensible ,enforcement    
,sec4 #abja4 ,internal ,revenue ,service
 seizure requirements with respect to   
structuring transactions4 ,sec4 #abjb4  
,exclusion of interest received in      
action to recover property seized by the
 ,internal ,revenue ,service based on   
structuring transaction4 ,sec4 #abjc4   
,clarification of equitable relief from 
joint liability4 ,sec4 #abjd4           
,modification of procedures for issuance
 of third-party summons4 ,sec4 #abje4   
,private debt collection and special    
compliance personnel program4 ,sec4     
#abjf4 ,reform of notice of contact of  
third parties4 ,sec4 #abjg4             
,modification of authority to issue     
designated summons4 ,sec4 #abjh4        
,limitation on access of non-,internal  
,revenue ,service employees to returns  

and return information4 ,subtitle       
,d--,organizational ,modernization ,sec4
 #acja4 ,office of the ,national        
,taxpayer ,advocate4 ,sec4 #acjb4       
,modernization of ,internal ,revenue    
,service organizational structure4      
,subtitle ,e--,other ,provisions ,sec4  
#adja4 ,return preparation programs for 
applicable taxpayers4 ,sec4 #adjb4      
,provision of information regarding     
low-income taxpayer clinics4 ,sec4      
#adjc4 ,notice from ,,irs regarding     
closure of taxpayer assistance centers4 
,sec4 #adjd4 ,rules for seizure and sale
 of perishable goods restricted to only 
perishable goods4 ,sec4 #adje4          
,whistleblower reforms4 ,sec4 #adjf4    
,customer service information4 ,sec4    
#adjg4 ,misdirected tax refund deposits4
 ,title ,,ii--#bast ,century ,,irs      
,subtitle ,a--,cybersecurity and        
,identity ,protection ,sec4 #bjja4      
,public-private partnership to address  
identity theft refund fraud4 ,sec4      
#bjjb4 ,recommendations of ,electronic  

,tax ,administration ,advisory          
,committee regarding identity theft     
refund fraud4 ,sec4 #bjjc4 ,information 
sharing and analysis center4 ,sec4      
#bjjd4 ,compliance by contractors with  
confidentiality safeguards4 ,sec4 #bjje4
 ,identity protection personal          
identification numbers4 ,sec4 #bjjf4    
,single point of contact for tax-related
 identity theft victims4 ,sec4 #bjjg4   
,notification of suspected identity     
theft4 ,sec4 #bjjh4 ,guidelines for     
stolen identity refund fraud cases4     
,sec4 #bjji4 ,increased penalty for     
improper disclosure or use of           
information by preparers of returns4    
,subtitle ,b--,development of           
,information ,technology ,sec4 #baja4   
,management of ,internal ,revenue       
,service information technology4 ,sec4  
#bajb4 ,internet platform for ,form     
#ajii filings4 ,sec4 #bajc4 ,streamlined
 critical pay authority for information 
technology positions4 ,subtitle         
,c--,modernization of ,consent-,based   

,income ,verification ,system ,sec4     
#bbja4 ,disclosure of taxpayer          
information for third-party income      
verification4 ,sec4 #bbjb4 ,limit       
redisclosures and uses of consent-based 
disclosures of tax return information4  
,subtitle ,d--,expanded ,use of         
,electronic ,systems ,sec4 #bcja4       
,electronic filing of returns4 ,sec4    
#bcjb4 ,uniform standards for the use of
 electronic signatures for disclosure   
authorizations to1 and other            
authorizations of1 practitioners4 ,sec4 
#bcjc4 ,payment of taxes by debit and   
credit cards4 ,sec4 #bcjd4              
,authentication of users of electronic  
services accounts4 ,subtitle ,e--,other 
,provisions ,sec4 #bdja4 ,repeal of     
provision regarding certain tax         
compliance procedures and reports4 ,sec4
 #bdjb4 ,comprehensive training         
strategy4 ,title ,,iii--,miscellaneous  
,provisions ,subtitle ,a--,reform of    
,laws ,governing ,internal ,revenue     
,service ,employees ,sec4 #cjja4        

,prohibition on rehiring any employee of
 the ,internal ,revenue ,service who was
 involuntarily separated from service   
for misconduct4 ,sec4 #cjjb4            
,notification of unauthorized inspection
 or disclosure of returns and return    
information4 ,subtitle ,b--,provisions  
,relating to ,exempt ,organizations     
,sec4 #caja4 ,mandatory e-filing by     
exempt organizations4 ,sec4 #cajb4      
,notice required before revocation of   
tax-exempt status for failure to file   
return4 ,subtitle ,c--,revenue provision
 ,sec4 #cbja4 ,increase in penalty for  
failure to file4 ,title ,,iv--,budgetary
 effects ,sec4 #djja4 ,determination of 
budgetary effects4  ,i ,putting         
,taxpayers ,first  ,a ,independent      
,appeals ,process  #ajja4 ,establishment
 of ,internal ,revenue ,service         
,independent ,office of ,appeals  7a7   
,in general ,section #ghjc is amended by
 adding at the end the following new    
subsection3  7e7 ,independent ,office of
 ,appeals  7#a7 ,establishment ,there is

 established in the ,internal ,revenue  
,service an office to be known as the   
,internal ,revenue ,service ,independent
 ,office of ,appeals4  7#b7 ,chief of   
,appeals  7,a7 ,in general ,the         
,internal ,revenue ,service ,independent
 ,office of ,appeals shall be under the 
supervision and direction of an official
 to be known as the ,chief of ,appeals4 
,the ,chief of ,appeals shall report    
directly to the ,commissioner of        
,internal ,revenue and shall be entitled
 to compensation at the same rate as the
 highest rate of basic pay established  
for the ,senior ,executive ,service     
under section #echb of title #e1 ,united
 ,states ,code4  7,b7 ,appointment ,the 
,chief of ,appeals shall be appointed by
 the ,commissioner of ,internal ,revenue
 without regard to the provisions of    
title #e1 ,united ,states ,code1        
relating to appointments in the         
competitive service or the ,senior      
,executive ,service4  7,c7              
,qualifications ,an individual appointed

 under subparagraph 7,b7 shall have     
experience and expertise in--  7i7      
administration of1 and compliance with1 
,federal tax laws1  7ii7 a broad range  
of compliance cases1 and  7iii7         
management of large service             
organizations4  7#c7 ,purposes and      
duties of ,office ,it shall be the      
function of the ,internal ,revenue      
,service ,independent ,office of        
,appeals to resolve ,federal tax        
controversies without litigation on a   
basis which--  7,a7 is fair and         
impartial to both the ,government and   
the taxpayer1  7,b7 promotes a          
consistent application and              
interpretation of1 and voluntary        
compliance with1 the ,federal tax laws1 
and  7,c7 enhances public confidence in 
the integrity and efficiency of the     
,internal ,revenue ,service4  7#d7      
,right of appeal ,the resolution process
 described in paragraph 7#c7 shall be   
generally available to all taxpayers4   
7#e7 ,limitation on designation of cases

 as not eligible for referral to        
,independent ,office of ,appeals  7,a7  
,in general ,if any taxpayer which is in
 receipt of a notice of deficiency      
authorized under section #fbab requests 
referral to the ,internal ,revenue      
,service ,independent ,office of        
,appeals and such request is denied1 the
 ,commissioner of ,internal ,revenue    
shall provide such taxpayer a written   
notice which-- 7i7 provides a detailed  
description of the facts involved1 the  
basis for the decision to deny the      
request1 and a detailed explanation of  
how the basis of such decision applies  
to such facts1 and  7ii7 describes the  
procedures prescribed under subparagraph
 7,c7 for protesting the decision to    
deny the request4  7,b7 ,report to      
,congress ,the ,commissioner of         
,internal ,revenue shall submit a       
written report to ,congress on an annual
 basis which includes the number of     
requests described in subparagraph 7,a7 
which were denied and the reasons       

7described by category7 that such       
requests were denied4  7,c7 ,procedures 
for protesting denial of request ,the   
,commissioner of ,internal ,revenue     
shall prescribe procedures for          
protesting to the ,commissioner of      
,internal ,revenue a denial of a request
 described in subparagraph 7,a74  7,d7  
,not applicable to frivolous positions  
,this paragraph shall not apply to a    
request for referral to the ,internal   
,revenue ,service ,independent ,office  
of ,appeals which is denied on the basis
 that the issue involved is a frivolous 
position 7within the meaning of section 
#fgjb7;c774  7#f7 ,staff  7,a7 ,in      
general ,all personnel in the ,internal 
,revenue ,service ,independent ,office  
of ,appeals shall report to the ,chief  
of ,appeals4  7,b7 ,access to staff of  
,office of the ,chief ,counsel ,the     
,chief of ,appeals shall have authority 
to obtain legal assistance and advice   
from the staff of the ,office of the    
,chief ,counsel4 ,the ,chief ,counsel   

shall ensure1 to the extent practicable1
 that such assistance and advice is     
provided by staff of the ,office of the 
,chief ,counsel who were not involved in
 the case with respect to which such    
assistance and advice is sought and who 
are not involved in preparing such case 
for litigation4  7#g7 ,access to case   
files  7,a7 ,in general ,in any case in 
which a conference with the ,internal   
,revenue ,service ,independent ,office  
of ,appeals has been scheduled upon     
request of a specified taxpayer1 the    
,chief of ,appeals shall ensure that    
such taxpayer is provided access to the 
nonprivileged portions of the case file 
on record regarding the disputed issues 
7other than documents provided by the   
taxpayer to the ,internal ,revenue      
,service7 not later than #aj days before
 the date of such conference4  7,b7     
,taxpayer election to expedite          
conference ,if the taxpayer so elects1  
subparagraph 7,a7 shall be applied by   
substituting the date of such conference

 for #aj days before the date of such   
conference4  7,c7 ,specified taxpayer   
,for purposes of this paragraph-- 7i7   
,in general ,the term specified taxpayer
 means--  7,i7 in the case of any       
taxpayer who is a natural person1 a     
taxpayer whose adjusted gross income    
does not exceed #djj1jjj for the taxable
 year to which the dispute relates1 and 
7,,ii7 in the case of any other         
taxpayer1 a taxpayer whose gross        
receipts do not exceed #e million for   
the taxable year to which the dispute   
relates4  7ii7 ,aggregation rule ,rules 
similar to the rules of section         
#ddh7;c77#b7 shall apply for purposes of
 clause 7i77,,ii74  4  7b7 ,conforming  
amendments  7#a7 ,the following         
provisions are each amended by striking 
,internal ,revenue ,service ,office of  
,appeals and inserting ,internal        
,revenue ,service ,independent ,office  
of ,appeals3  7,a7 ,section             
#fjae7;c77#d77;,b77ii77,i74  7,b7       
,section #fcbj7;b77#a74  7,c7           

,subsections 7b77#a7 and 7d77#c7 of     
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 and 7c77#a7 of section
 #gabc4  7,h7 ,subsections              
7c77#g77;,b77i7 and 7g77#b77;,a7 of     
section #gdcj4  7,i7 ,section           
#gebb7;b77#c74  7,j7 ,section           
#gfab7;c77#b77;,a74  7#b7 ,section      
#gdcj7;c77#b7 is amended by striking    
,internal ,revenue ,service ,office of  
,appeals each place it appears and      
inserting ,internal ,revenue ,service   
,independent ,office of ,appeals4  7#c7 
,the heading of section #fccj7;d77#c7 is
 amended by inserting independent after 
irs4  7c7 ,other references ,any        
reference in any provision of law1 or   
regulation or other guidance1 to the    
,internal ,revenue ,service ,office of  
,appeals shall be treated as a reference
 to the ,internal ,revenue ,service     
,independent ,office of ,appeals4  7d7  

,savings provisions ,rules similar to   
the rules of paragraphs 7#b7 through    
7#f7 of section #ajja7;b7 of the        
,internal ,revenue ,service             
,restructuring and ,reform ,act of #aiih
 shall apply for purposes of this       
section 7and the amendments made by this
 section74  7e7 ,effective date  7#a7   
,in general ,except as otherwise        
provided in this subsection1 the        
amendments made by this section shall   
take effect on the date of the enactment
 of this ,act4  7#b7 ,access to case    
files ,section #ghjc7;e77#g7 of the     
,internal ,revenue ,code of #aihf1 as   
added by subsection 7a71 shall apply to 
conferences occurring after the date    
which is #a year after the date of the  
enactment of this ,act4  ,b ,improved   
,service  #aaja4 ,comprehensive customer
 service strategy  7a7 ,in general ,not 
later than the date which is #a year    
after the date of the enactment of this 
,act1 the ,secretary of the ,treasury   
7or the ,secretary's delegate7 shall    

submit to ,congress a written           
comprehensive customer service strategy 
for the ,internal ,revenue ,service4    
,such strategy shall include-- 7#a7 a   
plan to provide assistance to taxpayers 
that is secure1 designed to meet        
reasonable taxpayer expectations1 and   
adopts appropriate best practices of    
customer service provided in the private
 sector1 including online services1     
telephone call back services1 and       
training of employees providing customer
 services2  7#b7 a thorough assessment  
of the services that the ,internal      
,revenue ,service can co-locate with    
other ,federal services or offer as     
self-service options2  7#c7 proposals to
 improve ,internal ,revenue ,service    
customer service in the short term 7the 
current and following fiscal year71     
medium term 7approximately #c to #e     
fiscal years71 and long term            
7approximately #aj fiscal years72  7#d7 
a plan to update guidance and training  
materials for customer service employees

 of the ,internal ,revenue ,service1    
including the ,internal ,revenue        
,manual1 to reflect such strategy2 and  
7#e7 identified metrics and benchmarks  
for quantitatively measuring the        
progress of the ,internal ,revenue      
,service in implementing such strategy4 
7b7 ,updated guidance and training      
materials ,not later than #b years after
 the date of the enactment of this ,act1
 the ,secretary of the ,treasury 7or the
 ,secretary's delegate7 shall make      
available the updated guidance and      
training materials described in         
subsection 7a77#d7 7including the       
,internal ,revenue ,manual74 ,such      
updated guidance and training materials 
7including the ,internal ,revenue       
,manual7 shall be written in a manner so
 as to be easily understood by customer 
service employees of the ,internal      
,revenue ,service and shall provide     
clear instructions4  #aajb4 ,low-income 
exception for payments otherwise        
required in connection with a submission

 of an offer-in-compromise  7a7 ,in     
general ,section #gabb7;c7 is amended by
 adding at the end the following new    
paragraph3  7#c7 ,exception for         
low-income taxpayers ,paragraph 7#a71   
and any user fee otherwise required in  
connection with the submission of an    
offer-in-compromise1 shall not apply to 
any offer-in-compromise with respect to 
a taxpayer who is an individual with    
adjusted gross income1 as determined for
 the most recent taxable year for which 
such information is available1 which    
does not exceed #bej percent of the     
applicable poverty level 7as determined 
by the ,secretary74  4  7b7 ,effective  
date ,the amendment made by this section
 shall apply to offers-in-compromise    
submitted after the date of the         
enactment of this ,act4  ,c ,sensible   
,enforcement  #abja4 ,internal ,revenue 
,service seizure requirements with      
respect to structuring transactions     
,section #ecag7;c77#b7 of title #ca1    
,united ,states ,code1 is amended-- 7#a7

 by striking ,any property and inserting
 the following3  7,a7 ,in general ,any  
property  2 and  7#b7 by adding at the  
end the following3  7,b7 ,internal      
,revenue ,service seizure requirements  
with respect to structuring transactions
  7i7 ,property derived from an illegal 
source ,property may only be seized by  
the ,internal ,revenue ,service pursuant
 to subparagraph 7,a7 by reason of a    
claimed violation of section #ecbd if   
the property to be seized was derived   
from an illegal source or the funds were
 structured for the purpose of          
concealing the violation of a criminal  
law or regulation other than section    
#ecbd4  7ii7 ,notice ,not later than #cj
 days after property is seized by the   
,internal ,revenue ,service pursuant to 
subparagraph 7,a71 the ,internal        
,revenue ,service shall--  7,i7 make a  
good faith effort to find all persons   
with an ownership interest in such      
property2 and  7,,ii7 provide each such 
person so found with a notice of the    

seizure and of the person's rights under
 clause 7iv74  7iii7 ,extension of      
notice under certain circumstances ,the 
,internal ,revenue ,service may apply to
 a court of competent jurisdiction for  
one #cj-;day extension of the notice    
requirement under clause 7ii7 if the    
,internal ,revenue ,service can         
establish probable cause of an imminent 
threat to national security or personal 
safety necessitating such extension4    
7iv7 ,post-seizure hearing ,if a person 
with an ownership interest in property  
seized pursuant to subparagraph 7,a7 by 
the ,internal ,revenue ,service requests
 a hearing by a court of competent      
jurisdiction within #cj days after the  
date on which notice is provided under  
subclause 7ii71 such property shall be  
returned unless the court holds an      
adversarial hearing and finds within #cj
 days of such request 7or such longer   
period as the court may provide1 but    
only on request of an interested party7 
that there is probable cause to believe 

that there is a violation of section    
#ecbd involving such property and       
probable cause to believe that the      
property to be seized was derived from  
an illegal source or the funds were     
structured for the purpose of concealing
 the violation of a criminal law or     
regulation other than section #ecbd4  4 
#abjb4 ,exclusion of interest received  
in action to recover property seized by 
the ,internal ,revenue ,service based on
 structuring transaction  7a7 ,in       
general ,part ,,iii of subchapter ,b of 
chapter #a is amended by inserting      
before section #adj the following new   
section3  #aci;,h4 ,interest received in
 action to recover property seized by   
the ,internal ,revenue ,service based on
 structuring transaction ,gross income  
shall not include any interest received 
from the ,federal ,government in        
connection with an action to recover    
property seized by the ,internal        
,revenue ,service pursuant to section   
#ecag7;c77#b7 of title #ca1 ,united     

,states ,code1 by reason of a claimed   
violation of section #ecbd of such      
title4  4  7b7 ,clerical amendment ,the 
table of sections for part ,,iii of     
subchapter ,b of chapter #a is amended  
by inserting before the item relating to
 section #adj the following new item3   
,sec4 #aci;,h4 ,interest received in    
action to recover property seized by the
 ,internal ,revenue ,service based on   
structuring transaction4  4  7c7        
,effective date ,the amendments made by 
this section shall apply to interest    
received on or after the date of the    
enactment of this ,act4  #abjc4         
,clarification of equitable relief from 
joint liability  7a7 ,in general        
,section #fjae is amended-- 7#a7 in     
subsection 7e71 by adding at the end the
 following new paragraph3  7#g7         
,standard and scope of review ,any      
review of a determination made under    
this section shall be reviewed de novo  
by the ,tax ,court and shall be based   
upon-- 7,a7 the administrative record   

established at the time of the          
determination1 and  7,b7 any additional 
newly discovered or previously          
unavailable evidence4  2 and  7#b7 by   
amending subsection 7f7 to read as      
follows3  7f7 ,equitable relief  7#a7   
,in general ,under procedures prescribed
 by the ,secretary1 if-- 7,a7 taking    
into account all the facts and          
circumstances1 it is inequitable to hold
 the individual liable for any unpaid   
tax or any deficiency 7or any portion of
 either71 and  7,b7 relief is not       
available to such individual under      
subsection 7b7 or 7c71  the ,secretary  
may relieve such individual of such     
liability4  7#b7 ,limitation ,a request 
for equitable relief under this         
subsection may be made with respect to  
any portion of any liability that--     
7,a7 has not been paid1 provided that   
such request is made before the         
expiration of the applicable period of  
limitation under section #fejb1 or  7,b7
 has been paid1 provided that such      

request is made during the period in    
which the individual could submit a     
timely claim for refund or credit of    
such payment4  4  7b7 ,effective date   
,the amendments made by this section    
shall apply to petitions or requests    
filed or pending on or after the date of
 the enactment of this ,act4  #abjd4    
,modification of procedures for issuance
 of third-party summons  7a7 ,in general
 ,section #gfji7;f7 is amended by adding
 at the end the following flush         
sentence3  ,the ,secretary shall not    
issue any summons described in the      
preceding sentence unless the           
information sought to be obtained is    
narrowly tailored to information that   
pertains to the failure 7or potential   
failure7 of the person or group or class
 of persons referred to in paragraph    
7#b7 to comply with one or more         
provisions of the internal revenue law  
which have been identified for purposes 
of such paragraph4 4  7b7 ,effective    
date ,the amendments made by this       

section shall apply to summonses served 
after the date that is #de days after   
the date of the enactment of this ,act4 
#abje4 ,private debt collection and     
special compliance personnel program    
7a7 ,certain tax receivables not        
eligible for collection under tax       
collection contracts ,section           
#fcjf7;d77#c7 is amended by striking or 
at the end of subparagraph 7,c7 and by  
inserting after subparagraph 7,d7 the   
following new subparagraphs3  7,e7 a    
taxpayer substantially all of whose     
income consists of disability insurance 
benefits under section #bbc of the      
,social ,security ,act or supplemental  
security income benefits under title    
,,xvi of the ,social ,security ,act     
7including supplemental security income 
benefits of the type described in       
section #afaf of such ,act or section   
#bab of ,public ,law #ic-ff71 or  7,f7 a
 taxpayer who is an individual with     
adjusted gross income1 as determined for
 the most recent taxable year for which 

such information is available1 which    
does not exceed #bjj percent of the     
applicable poverty level 7as determined 
by the ,secretary71  4  7b7             
,determination of inactive tax          
receivables eligible for collection     
under tax collection contracts ,section 
#fcjf7;c77#b77;,a77ii7 is amended by    
striking more than #a_/c of the period  
of the applicable statute of limitation 
has lapsed and inserting more than #b   
years has passed since assessment4  7c7 
,maximum length of installment          
agreements offered under tax collection 
contracts ,section #fcjf7;b77#a77;,b7 is
 amended by striking #e years and       
inserting #g years4  7d7 ,clarification 
that special compliance personnel       
program account may be used for program 
costs  7#a7 ,in general ,section        
#fcjg7;b7 is amended-- 7,a7 in paragraph
 7#b71 by striking all that follows     
under such program and inserting a      
period1 and  7,b7 in paragraph 7#c71 by 
striking all that follows out of such   

account and inserting for other than    
program costs44  7#b7 ,communications1  
software1 and technology costs treated  
as program costs ,section               
#fcjg7;d77#b77;,b7 is amended by        
striking telecommunications and         
inserting communications1 software1     
technology4  7#c7 ,conforming amendment 
,section #fcjg7;d77#b7 is amended by    
striking and at the end of subparagraph 
7,a71 by striking the period at the end 
of subparagraph 7,b7 and inserting 1    
and1 and by inserting after subparagraph
 7,b7 the following new subparagraph3   
7,c7 reimbursement of the ,internal     
,revenue ,service or other government   
agencies for the cost of administering  
the qualified tax collection program    
under section #fcjf4  4  7e7 ,effective 
dates  7#a7 ,in general ,except as      
otherwise provided in this subsection1  
the amendments made by this section     
shall apply to tax receivables          
identified by the ,secretary 7or the    
,secretary's delegate7 after ,december  

#ca1 #bjbj4  7#b7 ,maximum length of    
installment agreements ,the amendment   
made by subsection 7c7 shall apply to   
contracts entered into after the date of
 the enactment of this ,act4  7#c7 ,use 
of special compliance personnel program 
account ,the amendment made by          
subsection 7d7 shall apply to amounts   
expended from the special compliance    
personnel program account after the date
 of the enactment of this ,act4  #abjf4 
,reform of notice of contact of third   
parties  7a7 ,in general ,section       
#gfjb7;c77#a7 is amended to read as     
follows3  7#a7 ,general notice ,an      
officer or employee of the ,internal    
,revenue ,service may not contact any   
person other than the taxpayer with     
respect to the determination or         
collection of the tax liability of such 
taxpayer unless such contact occurs     
during a period 7not greater than #a    
year7 which is specified in a notice    
which-- 7,a7 informs the taxpayer that  
contacts with persons other than the    

taxpayer are intended to be made during 
such period1 and  7,b7 except as        
otherwise provided by the ,secretary1 is
 provided to the taxpayer not later than
 #de days before the beginning of such  
period4  ,nothing in the preceding      
sentence shall prevent the issuance of  
notices to the same taxpayer with       
respect to the same tax liability with  
periods specified therein that1 in the  
aggregate1 exceed #a year4 ,a notice    
shall not be issued under this paragraph
 unless there is an intent at the time  
such notice is issued to contact persons
 other than the taxpayer during the     
period specified in such notice4 ,the   
preceding sentence shall not prevent the
 issuance of a notice if the requirement
 of such sentence is met on the basis of
 the assumption that the information    
sought to be obtained by such contact   
will not be obtained by other means     
before such contact4  4  7b7 ,effective 
date ,the amendment made by this section
 shall apply to notices provided1 and   

contacts of persons made1 after the date
 which is #de days after the date of the
 enactment of this ,act4  #abjg4        
,modification of authority to issue     
designated summons  7a7 ,in general     
,paragraph 7#a7 of section #fejc7;j7 is 
amended by striking coordinated         
examination program and inserting       
coordinated industry case program4  7b7 
,requirements for summons ,clause 7i7 of
 section #fejc7;j77#b77;,a7 is amended  
to read as follows3  7i7 the issuance of
 such summons is preceded by a review   
and written approval of such issuance by
 the ,commissioner of the relevant      
operating division of the ,internal     
,revenue ,service and the ,chief        
,counsel which-- 7,i7 states facts      
clearly establishing that the ,secretary
 has made reasonable requests for the   
information that is the subject of the  
summons1 and  7,,ii7 is attached to such
 summons1  4  7c7 ,establishment that   
reasonable requests for information were
 made ,subsection 7j7 of section #fejc  

is amended by adding at the end the     
following new paragraph3  7#d7          
,establishment that reasonable requests 
for information were made ,in any court 
proceeding described in paragraph 7#c71 
the ,secretary shall establish that     
reasonable requests were made for the   
information that is the subject of the  
summons4  4  7d7 ,effective date ,the   
amendments made by this section shall   
apply to summonses issued after the date
 which is #de days after the date of the
 enactment of this ,act4  #abjh4        
,limitation on access of non-,internal  
,revenue ,service employees to returns  
and return information  7a7 ,in general 
,section #gfjb is amended by adding at  
the end the following new subsection3   
7f7 ,limitation on access of persons    
other than ,internal ,revenue ,service  
officers and employees ,the ,secretary  
shall not1 under the authority of       
section #fajc7n71 provide any books1    
papers1 records1 or other data obtained 
pursuant to this section to any person  

authorized under section #fajc7n71      
except when such person requires such   
information for the sole purpose of     
providing expert evaluation and         
assistance to the ,internal ,revenue    
,service4 ,no person other than an      
officer or employee of the ,internal    
,revenue ,service or the ,office of     
,chief ,counsel may1 on behalf of the   
,secretary1 question a witness under    
oath whose testimony was obtained       
pursuant to this section4  4  7b7       
,effective date ,the amendment made by  
this section-- 7#a7 shall take effect on
 the date of the enactment of this ,act2
 and  7#b7 shall not fail to apply to a 
contract in effect under section        
#fajc7n7 of the ,internal ,revenue ,code
 of #aihf merely because such contract  
was in effect before the date of the    
enactment of this ,act4  ,d             
,organizational ,modernization  #acja4  
,office of the ,national ,taxpayer      
,advocate  7a7 ,taxpayer ,advocate      
,directives  7#a7 ,in general ,section  

#ghjc7;c7 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 ,internal ,revenue--   
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 ,commissioner1 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 the reasons for any      

modification or rescission made or      
upheld by the ,commissioner pursuant to 
such appeal4  4  7#b7 ,report to certain
 committees of ,congress regarding      
directives ,section                     
#ghjc7;c77#b77;,b77ii7 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  7b7 ,national ,taxpayer       
,advocate annual reports to ,congress   
7#a7 ,inclusion of most serious taxpayer
 problems ,section                      
#ghjc7;c77#b77;,b77ii77,,iii7 is amended
 by striking at least #bj of the and    
inserting the #aj4  7#b7 ,coordination  
with ,treasury ,inspector ,general for  
,tax ,administration ,section           
#ghjc7;c77#b7 is amended by adding at   

the end the following new subparagraph3 
7,e7 ,coordination with ,treasury       
,inspector ,general for ,tax            
,administration ,before beginning any   
research or study1 the ,national        
,taxpayer ,advocate shall coordinate    
with the ,treasury ,inspector ,general  
for ,tax ,administration to ensure that 
the ,national ,taxpayer ,advocate does  
not duplicate any action that the       
,treasury ,inspector ,general for ,tax  
,administration has already undertaken  
or has a plan to undertake4  4  7#c7    
,statistical support  7,a7 ,in general  
,section #fajh is amended by adding at  
the end the following new subsection3   
7d7 ,statistical support for ,national  
,taxpayer ,advocate ,upon request of the
 ,national ,taxpayer ,advocate1 the     
,secretary shall1 to the extent         
practicable1 provide the ,national      
,taxpayer ,advocate with statistical    
support in connection with the          
preparation by the ,national ,taxpayer  
,advocate of the annual report described

 in section #ghjc7;c77#b77;,b77ii74     
,such statistical support shall include 
statistical studies1 compilations1 and  
the review of information provided by   
the ,national ,taxpayer ,advocate for   
statistical validity and sound          
statistical methodology4  4  7,b7       
,disclosure of review ,section          
#ghjc7;c77#b77;,b77ii71 as amended by   
subsection 7a71 is amended by striking  
and at the end of subclause 7,,xi71 by  
redesignating subclause 7,,xii7 as      
subclause 7,,xiii71 and by inserting    
after subclause 7,,xi7 the following new
 subclause3  7,,xii7 with respect to any
 statistical information included in    
such report1 include a statement of     
whether such statistical information was
 reviewed or provided by the ,secretary 
under section #fajh7;d7 and1 if so1     
whether the ,secretary determined such  
information to be statistically valid   
and based on sound statistical          
methodology2 and  4  7,c7 ,conforming   
amendment ,section                      

#ghjc7;c77#b77;,b77iii7 is amended by   
adding at the end the following3 ,the   
preceding sentence shall not apply with 
respect to statistical information      
provided to the ,secretary for review1  
or received from the ,secretary1 under  
section #fajh7;d744  7c7 ,salary of     
,national ,taxpayer ,advocate ,section  
#ghjc7;c77#a77;,b77i7 is amended by     
striking 1 or1 if the ,secretary of the 
,treasury so determines1 at a rate fixed
 under section #iejc of such title4  7d7
 ,effective date  7#a7 ,in general      
,except as otherwise provided in this   
subsection1 the amendments made by this 
section shall take effect on the date of
 the enactment of this ,act4  7#b7      
,salary of ,national ,taxpayer ,advocate
 ,the amendment made by subsection 7c7  
shall apply to compensation paid to     
individuals appointed as the ,national  
,taxpayer ,advocate after ,march #ca1   
#bjai4  #acjb4 ,modernization of        
,internal ,revenue ,service             
organizational structure  7a7 ,in       

general ,not later than ,september #cj1 
#bjbj1 the ,secretary of the ,treasury  
7or the ,secretary's delegate7 shall    
submit to ,congress a comprehensive     
written plan to redesign the            
organization of the ,internal ,revenue  
,service4 ,such plan shall-- 7#a7 ensure
 the successful implementation of the   
priorities specified by ,congress in    
this ,act2  7#b7 prioritize taxpayer    
services to ensure that all taxpayers   
easily and readily receive the          
assistance that they need2  7#c7        
streamline the structure of the agency  
including minimizing the duplication of 
services and responsibilities within the
 agency2  7#d7 best position the        
,internal ,revenue ,service to combat   
cybersecurity and other threats to the  
,internal ,revenue ,service2 and  7#e7  
address whether the ,criminal           
,investigation ,division of the         
,internal ,revenue ,service should      
report directly to the ,commissioner of 
,internal ,revenue4  7b7 ,repeal of     

restriction on organizational structure 
of ,internal ,revenue ,service          
,paragraph 7#c7 of section #ajja7;a7 of 
the ,internal ,revenue ,service         
,restructuring and ,reform ,act of #aiih
 shall cease to apply beginning #a year 
after the date on which the plan        
described in subsection 7a7 is submitted
 to ,congress4  ,e ,other ,provisions   
#adja4 ,return preparation programs for 
applicable taxpayers  7a7 ,in general   
,chapter #gg is amended by inserting    
after section #gebf the following new   
section3  #gebf;,a4 ,return preparation 
programs for applicable taxpayers  7a7  
,establishment of ,volunteer ,income    
,tax ,assistance ,matching ,grant       
,program ,the ,secretary shall establish
 a ,community ,volunteer ,income ,tax   
,assistance ,matching ,grant ,program   
under which the ,secretary may1 subject 
to the availability of appropriated     
funds1 make grants to provide matching  
funds for the development1 expansion1 or
 continuation of qualified return       

preparation programs assisting          
applicable taxpayers and members of     
underserved populations4  7b7 ,use of   
funds  7#a7 ,in general ,qualified      
return preparation programs may use     
grants received under this section for--
  7,a7 ordinary and necessary costs     
associated with program operation in    
accordance with cost principles under   
the applicable ,office of ,management   
and ,budget circular1 including-- 7i7   
wages or salaries of persons            
coordinating the activities of the      
program1  7ii7 developing training      
materials1 conducting training1 and     
performing quality reviews of the       
returns prepared under the program1     
7iii7 equipment purchases1 and  7iv7    
vehicle-related expenses associated with
 remote or rural tax preparation        
services1  7,b7 outreach and educational
 activities described in subsection     
7c77#b77;,b71 and  7,c7 services related
 to financial education and capability1 
asset development1 and the establishment

 of savings accounts in connection with 
tax return preparation4  7#b7           
,requirement of matching funds ,a       
qualified return preparation program    
must provide matching funds on a        
dollar-for-dollar basis for all grants  
provided under this section4 ,matching  
funds may include--  7,a7 the salary    
7including fringe benefits7 of          
individuals performing services for the 
program1  7,b7 the cost of equipment    
used in the program1 and  7,c7 other    
ordinary and necessary costs associated 
with the program4  ,indirect expenses1  
including general overhead of any entity
 administering the program1 shall not be
 counted as matching funds4  7c7        
,application  7#a7 ,in general ,each    
applicant for a grant under this section
 shall submit an application to the     
,secretary at such time1 in such manner1
 and containing such information as the 
,secretary may reasonably require4  7#b7
 ,priority ,in awarding grants under    
this section1 the ,secretary shall give 

priority to applications which          
demonstrate-- 7,a7 assistance to        
applicable taxpayers1 with emphasis on  
outreach to1 and services for1 such     
taxpayers1  7,b7 taxpayer outreach and  
educational activities relating to      
eligibility and availability of income  
supports available through this title1  
including the earned income tax credit1 
and  7,c7 specific outreach and focus on
 one or more underserved populations4   
7#c7 ,amounts taken into account ,in    
determining matching grants under this  
section1 the ,secretary shall only take 
into account amounts provided by the    
qualified return preparation program for
 expenses described in subsection 7b74  
7d7 ,program adherence  7#a7 ,in general
 ,the ,secretary shall establish        
procedures for1 and shall conduct not   
less frequently than once every #e      
calendar years during which a qualified 
return preparation program is operating 
under a grant under this section1       
periodic site visits--  7,a7 to ensure  

the program is carrying out the purposes
 of this section1 and  7,b7 to determine
 whether the program meets such program 
adherence standards as the ,secretary   
shall by regulation or other guidance   
prescribe4  7#b7 ,additional            
requirements for grant recipients not   
meeting program adherence standards ,in 
the case of any qualified return        
preparation program which-- 7,a7 is     
awarded a grant under this section1 and 
7,b7 is subsequently determined-- 7i7   
not to meet the program adherence       
standards described in paragraph        
7#a77;,b71 or  7ii7 not to be otherwise 
carrying out the purposes of this       
section1  such program shall not be     
eligible for any additional grants under
 this section unless such program       
provides sufficient documentation of    
corrective measures established to      
address any such deficiencies           
determined4  7e7 ,definitions ,for      
purposes of this section--  7#a7        
,qualified return preparation program   

,the term qualified return preparation  
program means any program-- 7,a7 which  
provides assistance to individuals1 not 
less than #ij percent of whom are       
applicable taxpayers1 in preparing and  
filing ,federal income tax returns1     
7,b7 which is administered by a         
qualified entity1  7,c7 in which all    
volunteers who assist in the preparation
 of ,federal income tax returns meet the
 training requirements prescribed by the
 ,secretary1 and  7,d7 which uses a     
quality review process which reviews    
#ajj percent of all returns4  7#b7      
,qualified entity  7,a7 ,in general ,the
 term qualified entity means any entity 
which--  7i7 is an eligible             
organization1  7ii7 is in compliance    
with ,federal tax filing and payment    
requirements1  7iii7 is not debarred or 
suspended from ,federal contracts1      
grants1 or cooperative agreements1 and  
7iv7 agrees to provide documentation to 
substantiate any matching funds provided
 pursuant to the grant program under    

this section4  7,b7 ,eligible           
organization ,the term eligible         
organization means-- 7i7 an institution 
of higher education which is described  
in section #ajb 7other than subsection  
7a77#a77;,c7 thereof7 of the ,higher    
,education ,act of #aife 7#bj ,u4,s4,c4 
#ajjb71 as in effect on the date of the 
enactment of this section1 and which has
 not been disqualified from             
participating in a program under title  
,,iv of such ,act1  7ii7 an organization
 described in section #eja7;c7 and      
exempt from tax under section #eja7;a71 
7iii7 a local government agency1        
including--  7,i7 a county or municipal 
government agency1 and  7,,ii7 an       
,indian tribe1 as defined in section    
#d7ac7 of the ,native ,american ,housing
 ,assistance and ,self-,determination   
,act of #aiif 7#be ,u4,s4,c4 #dajc7ac771
 including any tribally designated      
housing entity 7as defined in section   
#d7bb7 of such ,act 7#be ,u4,s4,c4      
#dajc7bb7771 tribal subsidiary1         

subdivision1 or other wholly owned      
tribal entity1  7iv7 a local1 ,state1   
regional1 or national coalition 7with   
one lead organization which meets the   
eligibility requirements of clause 7i71 
7ii71 or 7iii7 acting as the applicant  
organization71 or  7v7 in the case of   
applicable taxpayers and members of     
underserved populations with respect to 
which no organizations described in the 
preceding clauses are available--  7,i7 
a ,state government agency1 or  7,,ii7  
an office providing ,cooperative        
,extension services 7as established at  
the land-grant colleges and universities
 under the ,smith-,lever ,act of ,may   
#h1 #aiad74  7#c7 ,applicable taxpayers 
,the term applicable taxpayer means a   
taxpayer whose income for the taxable   
year does not exceed an amount equal to 
the completed phaseout amount under     
section #cb7;b7 for a married couple    
filing a joint return with three or more
 qualifying children1 as determined in a
 revenue procedure or other published   

guidance4  7#d7 ,underserved population 
,the term underserved population        
includes populations of persons with    
disabilities1 persons with limited      
,english proficiency1 ,native           
,americans1 individuals living in rural 
areas1 members of the ,armed ,forces and
 their spouses1 and the elderly4  7f7   
,special rules and limitations  7#a7    
,duration of grants ,upon application of
 a qualified return preparation program1
 the ,secretary is authorized to award a
 multi-year grant not to exceed #c      
years4  7#b7 ,aggregate limitation      
,unless otherwise provided by specific  
appropriation1 the ,secretary shall not 
allocate more than #cj million per      
fiscal year 7exclusive of costs of      
administering the program7 to grants    
under this section4  7g7 ,promotion of  
programs  7#a7 ,in general ,the         
,secretary shall promote tax preparation
 through qualified return preparation   
programs through the use of mass        
communications and other means4  7#b7   

,provision of information regarding     
qualified return preparation programs   
,the ,secretary may provide taxpayers   
information regarding qualified return  
preparation programs receiving grants   
under this section4  7#c7 ,referrals to 
low-income taxpayer clinics ,qualified  
return preparation programs receiving a 
grant under this section are encouraged1
 in appropriate cases1 to-- 7,a7 advise 
taxpayers of the availability of1 and   
eligibility requirements for receiving1 
advice and assistance from qualified    
low-income taxpayer clinics receiving   
funding under section #gebf1 and  7,b7  
provide information regarding the       
location of1 and contact information    
for1 such clinics4  4  7b7 ,clerical    
amendment ,the table of sections for    
chapter #gg is amended by inserting     
after the item relating to section #gebf
 the following new item3  ,sec4         
#gebf;,a4 ,return preparation programs  
for applicable taxpayers4  4  #adjb4    
,provision of information regarding     

low-income taxpayer clinics  7a7 ,in    
general ,section #gebf7;c7 is amended by
 adding at the end the following new    
paragraph3  7#f7 ,provision of          
information regarding qualified         
low-income taxpayer clinics             
,notwithstanding any other provision of 
law1 officers and employees of the      
,department of the ,treasury may--  7,a7
 advise taxpayers of the availability   
of1 and eligibility requirements for    
receiving1 advice and assistance from   
one or more specific qualified          
low-income taxpayer clinics receiving   
funding under this section1 and  7,b7   
provide information regarding the       
location of1 and contact information    
for1 such clinics4  4  7b7 ,effective   
date ,the amendment made by this section
 shall take effect on the date of the   
enactment of this ,act4  #adjc4 ,notice 
from ,,irs regarding closure of taxpayer
 assistance centers ,not later than #ij 
days before the date that a proposed    
closure of a ,taxpayer ,assistance      

,center would take effect1 the          
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall--  7#a7    
make publicly available 7including by   
non-electronic means7 a notice which--  
7,a7 identifies the ,taxpayer           
,assistance ,center proposed for closure
 and the date of such proposed closure2 
and  7,b7 identifies the relevant       
alternative sources of taxpayer         
assistance which may be utilized by     
taxpayers affected by such proposed     
closure2 and  7#b7 submit to ,congress a
 written report that includes--  7,a7   
the information included in the notice  
described in paragraph 7#a72  7,b7 the  
reasons for such proposed closure2 and  
7,c7 such other information as the      
,secretary may determine appropriate4   
#adjd4 ,rules for seizure and sale of   
perishable goods restricted to only     
perishable goods  7a7 ,in general       
,section #fccf is amended by striking or
 become greatly reduced in price or     
value by keeping1 or that such property 

cannot be kept without great expense4   
7b7 ,effective date ,the amendment made 
by this section shall apply to property 
seized after the date of the enactment  
of this ,act4  #adje4 ,whistleblower    
reforms  7a7 ,modifications to          
disclosure rules for whistleblowers     
7#a7 ,in general ,section #fajc7k7 is   
amended by adding at the end the        
following new paragraph3  7#ac7         
,disclosure to whistleblowers  7,a7 ,in 
general ,the ,secretary may disclose1 to
 any individual providing information   
relating to any purpose described in    
paragraph 7#a7 or 7#b7 of section       
#gfbc7;a71 return information related to
 the investigation of any taxpayer with 
respect to whom the individual has      
provided such information1 but only to  
the extent that such disclosure is      
necessary in obtaining information1     
which is not otherwise reasonably       
available1 with respect to the correct  
determination of tax liability for tax1 
or the amount to be collected with      

respect to the enforcement of any other 
provision of this title4  7,b7 ,updates 
on whistleblower investigations ,the    
,secretary shall disclose to an         
individual providing information        
relating to any purpose described in    
paragraph 7#a7 or 7#b7 of section       
#gfbc7;a7 the following3  7i7 ,not later
 than #fj days after a case for which   
the individual has provided information 
has been referred for an audit or       
examination1 a notice with respect to   
such referral4  7ii7 ,not later than #fj
 days after a taxpayer with respect to  
whom the individual has provided        
information has made a payment of tax   
with respect to tax liability to which  
such information relates1 a notice with 
respect to such payment4  7iii7 ,subject
 to such requirements and conditions as 
are prescribed by the ,secretary1 upon a
 written request by such individual--   
7,i7 information on the status and stage
 of any investigation or action related 
to such information1 and  7,,ii7 in the 

case of a determination of the amount of
 any award under section #gfbc7;b71 the 
reasons for such determination4  ,clause
 7iii7 shall not apply to any           
information if the ,secretary determines
 that disclosure of such information    
would seriously impair ,federal tax     
administration4 ,information described  
in clauses 7i71 7ii71 and 7iii7 may be  
disclosed to a designee of the          
individual providing such information in
 accordance with guidance provided by   
the ,secretary4  4  7#b7 ,conforming    
amendments  7,a7 ,confidentiality of    
information ,section #fajc7;a77#c7 is   
amended by striking subsection 7k77#aj7 
and inserting paragraph 7#aj7 or 7#ac7  
of subsection 7k74  7,b7 ,penalty for   
unauthorized disclosure ,section        
#gbac7;a77#b7 is amended by striking    
7k77#aj7 and inserting 7k77#aj7 or      
7#ac74  7,c7 ,coordination with         
authority to disclose for investigative 
purposes ,section #fajc7k77#f7 is       
amended by adding at the end the        

following new sentence3 ,this paragraph 
shall not apply to any disclosure to an 
individual providing information        
relating to any purpose described in    
paragraph 7#a7 or 7#b7 of section       
#gfbc7;a7 which is made under paragraph 
7#ac77;,a744  7b7 ,protection against   
retaliation ,section #gfbc is amended by
 adding at the end the following new    
subsection3  7d7 ,civil action ,to      
protect against retaliation cases  7#a7 
,anti-retaliation whistleblower         
protection for employees ,no employer1  
or any officer1 employee1 contractor1   
subcontractor1 or agent of such         
employer1 may discharge1 demote1        
suspend1 threaten1 harass1 or in any    
other manner discriminate against an    
employee in the terms and conditions of 
employment 7including through an act in 
the ordinary course of such employee's  
duties7 in reprisal for any lawful act  
done by the employee--  7,a7 to provide 
information1 cause information to be    
provided1 or otherwise assist in an     

investigation regarding underpayment of 
tax or any conduct which the employee   
reasonably believes constitutes a       
violation of the internal revenue laws  
or any provision of ,federal law        
relating to tax fraud1 when the         
information or assistance is provided to
 the ,internal ,revenue ,service1 the   
,secretary of the ,treasury1 the        
,treasury ,inspector ,general for ,tax  
,administration1 the ,comptroller       
,general of the ,united ,states1 the    
,department of ,justice1 the ,united    
,states ,congress1 a person with        
supervisory authority over the employee1
 or any other person working for the    
employer who has the authority to       
investigate1 discover1 or terminate     
misconduct1 or  7,b7 to testify1        
participate in1 or otherwise assist in  
any administrative or judicial action   
taken by the ,internal ,revenue ,service
 relating to an alleged underpayment of 
tax or any violation of the internal    
revenue laws or any provision of        

,federal law relating to tax fraud4     
7#b7 ,enforcement action  7,a7 ,in      
general ,a person who alleges discharge 
or other reprisal by any person in      
violation of paragraph 7#a7 may seek    
relief under paragraph 7#c7 by-- 7i7    
filing a complaint with the ,secretary  
of ,labor1 or  7ii7 if the ,secretary of
 ,labor has not issued a final decision 
within #ahj days of the filing of the   
complaint and there is no showing that  
such delay is due to the bad faith of   
the claimant1 bringing an action at law 
or equity for de novo review in the     
appropriate district court of the       
,united ,states1 which shall have       
jurisdiction over such an action without
 regard to the amount in controversy4   
7,b7 ,procedure  7i7 ,in general ,an    
action under subparagraph 7,a77i7 shall 
be governed under the rules and         
procedures set forth in section         
#dbaba7;b7 of title #di1 ,united ,states
 ,code4  7ii7 ,exception ,notification  
made under section #dbaba7;b77#a7 of    

title #di1 ,united ,states ,code1 shall 
be made to the person named in the      
complaint and to the employer4  7iii7   
,burdens of proof ,an action brought    
under subparagraph 7,a77ii7 shall be    
governed by the legal burdens of proof  
set forth in section #dbaba7;b7 of title
 #di1 ,united ,states ,code1 except that
 in applying such section--  7,i7       
behavior described in paragraph 7#a7    
shall be substituted for behavior       
described in paragraphs 7#a7 through    
7#d7 of subsection 7a7 each place it    
appears in paragraph 7#b77;,b7 thereof1 
and  7,,ii7 a violation of paragraph    
7#a7 shall be substituted for a         
violation of subsection 7a7 each place  
it appears4  7iv7 ,statute of           
limitations ,a complaint under          
subparagraph 7,a77i7 shall be filed not 
later than #ahj days after the date on  
which the violation occurs4  7v7 ,jury  
trial ,a party to an action brought     
under subparagraph 7,a77ii7 shall be    
entitled to trial by jury4  7#c7        

,remedies  7,a7 ,in general ,an employee
 prevailing in any action under         
paragraph 7#b77;,a7 shall be entitled to
 all relief necessary to make the       
employee whole4  7,b7 ,compensatory     
damages ,relief for any action under    
subparagraph 7,a7 shall include--  7i7  
reinstatement with the same seniority   
status that the employee would have had1
 but for the reprisal1  7ii7 the sum of 
#bjj percent of the amount of back pay  
and #ajj percent of all lost benefits1  
with interest1 and  7iii7 compensation  
for any special damages sustained as a  
result of the reprisal1 including       
litigation costs1 expert witness fees1  
and reasonable attorney fees4  7#d7     
,rights retained by employee ,nothing in
 this section shall be deemed to        
diminish the rights1 privileges1 or     
remedies of any employee under any      
,federal or ,state law1 or under any    
collective bargaining agreement4  7#e7  
,nonenforceability of certain provisions
 waiving rights and remedies or         

requiring arbitration of disputes  7,a7 
,waiver of rights and remedies ,the     
rights and remedies provided for in this
 subsection may not be waived by any    
agreement1 policy form1 or condition of 
employment1 including by a predispute   
arbitration agreement4  7,b7 ,predispute
 arbitration agreements ,no predispute  
arbitration agreement shall be valid or 
enforceable1 if the agreement requires  
arbitration of a dispute arising under  
this subsection4  4  7c7 ,effective date
  7#a7 ,in general ,the amendments made 
by subsection 7a7 shall apply to        
disclosures made after the date of the  
enactment of this ,act4  7#b7 ,civil    
protection ,the amendment made by       
subsection 7b7 shall take effect on the 
date of the enactment of this ,act4     
#adjf4 ,customer service information    
,the ,secretary of the ,treasury 7or the
 ,secretary's delegate7 shall provide   
helpful information to taxpayers placed 
on hold during a telephone call to any  
,internal ,revenue ,service help line1  

including the following3 7#a7           
,information about common tax scams4    
7#b7 ,information on where and how to   
report tax scams4  7#c7 ,additional     
advice on how taxpayers can protect     
themselves from identity theft and tax  
scams4  #adjg4 ,misdirected tax refund  
deposits ,section #fdjb is amended by   
adding at the end the following new     
subsection3  7n7 ,misdirected direct    
deposit refund ,not later than the date 
which is #f months after the date of the
 enactment of the ,taxpayer ,first ,act1
 the ,secretary shall prescribe         
regulations to establish procedures to  
allow for--  7#a7 taxpayers to report   
instances in which a refund made by the 
,secretary by electronic funds transfer 
was not transferred to the account of   
the taxpayer2  7#b7 coordination with   
financial institutions for the purpose  
of--  7,a7 identifying the accounts to  
which transfers described in paragraph  
7#a7 were made2 and  7,b7 recovery of   
the amounts so transferred2 and  7#c7   

the refund to be delivered to the       
correct account of the taxpayer4  4     
,,ii #bast ,century ,,irs  ,a           
,cybersecurity and ,identity ,protection
  #bjja4 ,public-private partnership to 
address identity theft refund fraud ,the
 ,secretary of the ,treasury 7or the    
,secretary's delegate7 shall work       
collaboratively with the public and     
private sectors to protect taxpayers    
from identity theft refund fraud4       
#bjjb4 ,recommendations of ,electronic  
,tax ,administration ,advisory          
,committee regarding identity theft     
refund fraud ,the ,secretary of the     
,treasury shall ensure that the advisory
 group convened by the ,secretary       
pursuant to section #bjja7;b77#b7 of the
 ,internal ,revenue ,service            
,restructuring and ,reform ,act of #aiih
 7commonly known as the ,electronic ,tax
 ,administration ,advisory ,committee7  
studies 7including by providing         
organized public forums7 and makes      
recommendations to the ,secretary       

regarding methods to prevent identity   
theft and refund fraud4  #bjjc4         
,information sharing and analysis center
  7a7 ,in general ,the ,secretary of the
 ,treasury 7or the ,secretary's         
delegate7 may participate in an         
information sharing and analysis center 
to centralize1 standardize1 and enhance 
data compilation and analysis to        
facilitate sharing actionable data and  
information with respect to identity    
theft tax refund fraud4  7b7            
,development of performance metrics ,the
 ,secretary of the ,treasury 7or the    
,secretary's delegate7 shall develop    
metrics for measuring the success of    
such center in detecting and preventing 
identity theft tax refund fraud4  7c7   
,disclosure  7#a7 ,in general ,section  
#fajc7k71 as amended by this ,act1 is   
amended by adding at the end the        
following new paragraph3  7#ad7         
,disclosure of return information for   
purposes of cybersecurity and the       
prevention of identity theft tax refund 

fraud  7,a7 ,in general ,under such     
procedures and subject to such          
conditions as the ,secretary may        
prescribe1 the ,secretary may disclose  
specified return information to         
specified ,,isac participants to the    
extent that the ,secretary determines   
such disclosure is in furtherance of    
effective ,federal tax administration   
relating to the detection or prevention 
of identity theft tax refund fraud1     
validation of taxpayer identity1        
authentication of taxpayer returns1 or  
detection or prevention of cybersecurity
 threats4  7,b7 ,specified ,,isac       
participants ,for purposes of this      
paragraph--  7i7 ,in general ,the term  
specified ,,isac participant means--    
7,i7 any person designated by the       
,secretary as having primary            
responsibility for a function performed 
with respect to the information sharing 
and analysis center described in section
 #bjjc7;a7 of the ,taxpayer ,first ,act1
 and  7,,ii7 any person subject to the  

requirements of section #gbaf and which 
is a participant in such information    
sharing and analysis center4  7ii7      
,information sharing agreement ,such    
term shall not include any person unless
 such person has entered into a written 
agreement with the ,secretary setting   
forth the terms and conditions for the  
disclosure of information to such person
 under this paragraph1 including        
requirements regarding the protection   
and safeguarding of such information by 
such person4  7,c7 ,specified return    
information ,for purposes of this       
paragraph1 the term specified return    
information means-- 7i7 in the case of a
 return which is in connection with a   
case of potential identity theft refund 
fraud--  7,i7 in the case of such return
 filed electronically1 the internet     
protocol address1 device identification1
 email domain name1 speed of completion1
 method of authentication1 refund       
method1 and such other return           
information related to the electronic   

filing characteristics of such return as
 the ,secretary may identify for        
purposes of this subclause1 and  7,,ii7 
in the case of such return prepared by a
 tax return preparer1 identifying       
information with respect to such tax    
return preparer1 including the preparer 
taxpayer identification number and      
electronic filer identification number  
of such preparer1  7ii7 in the case of a
 return which is in connection with a   
case of a identity theft refund fraud   
which has been confirmed by the         
,secretary 7pursuant to such procedures 
as the ,secretary may provide71 the     
information referred to in subclauses   
7,i7 and 7,,ii7 of clause 7i71 the name 
and taxpayer identification number of   
the taxpayer as it appears on the       
return1 and any bank account and routing
 information provided for making a      
refund in connection with such return1  
and  7iii7 in the case of any           
cybersecurity threat to the ,internal   
,revenue ,service1 information similar  

to the information described in         
subclauses 7,i7 and 7,,ii7 of clause 7i7
 with respect to such threat4  7,d7     
,restriction on use of disclosed        
information  7i7 ,designated third      
parties ,any return information received
 by a person described in subparagraph  
7,b77i77,i7 shall be used only for the  
purposes of and to the extent necessary 
in-- 7,i7 performing the function such  
person is designated to perform under   
such subparagraph1  7,,ii7 facilitating 
disclosures authorized under            
subparagraph 7,a7 to persons described  
in subparagraph 7,b77i77,,ii71 and      
7,,iii7 facilitating disclosures        
authorized under subsection 7d7 to      
participants in such information sharing
 and analysis center4  7ii7 ,return     
preparers ,any return information       
received by a person described in       
subparagraph 7,b77i77,,ii7 shall be     
treated for purposes of section #gbaf as
 information furnished to such person   
for1 or in connection with1 the         

preparation of a return of the tax      
imposed under chapter #a4  7,e7 ,data   
protection and safeguards ,return       
information disclosed under this        
paragraph shall be subject to such      
protections and safeguards as the       
,secretary may require in regulations or
 other guidance or in the written       
agreement referred to in subparagraph   
7,b77ii74 ,such written agreement shall 
include a requirement that any          
unauthorized access to information      
disclosed under this paragraph1 and any 
breach of any system in which such      
information is held1 be reported to the 
,treasury ,inspector ,general for ,tax  
,administration4  4  7#b7 ,application  
of civil and criminal penalties  7,a7   
,section #fajc7;a77#c71 as amended by   
this ,act1 is amended by striking or    
7#ac7 and inserting 1 7#ac71 or 7#ad74  
7,b7 ,section #gbac7;a77#b71 as amended 
by this ,act1 is amended by striking or 
7#ac7 and inserting 1 7#ac71 or 7#ad74  
#bjjd4 ,compliance by contractors with  

confidentiality safeguards  7a7 ,in     
,general ,section #fajc7p7 is amended by
 adding at the end the following new    
paragraph3  7#i7 ,disclosure to         
contractors and other agents            
,notwithstanding any other provision of 
this section1 no return or return       
information shall be disclosed to any   
contractor or other agent of a ,federal1
 ,state1 or local agency unless such    
agency1 to the satisfaction of the      
,secretary--  7,a7 has requirements in  
effect which require each such          
contractor or other agent which would   
have access to returns or return        
information to provide safeguards       
7within the meaning of paragraph 7#d77  
to protect the confidentiality of such  
returns or return information1  7,b7    
agrees to conduct an on-site review     
every #c years 7or a mid-point review in
 the case of contracts or agreements of 
less than #c years in duration7 of each 
contractor or other agent to determine  
compliance with such requirements1  7,c7

 submits the findings of the most recent
 review conducted under subparagraph    
7,b7 to the ,secretary as part of the   
report required by paragraph 7#d77;,e71 
and  7,d7 certifies to the ,secretary   
for the most recent annual period that  
such contractor or other agent is in    
compliance with all such requirements4  
,the certification required by          
subparagraph 7,d7 shall include the name
 and address of each contractor or other
 agent1 a description of the contract or
 agreement with such contractor or other
 agent1 and the duration of such        
contract or agreement4 ,the requirements
 of this paragraph shall not apply to   
disclosures pursuant to subsection 7n7  
for purposes of ,federal tax            
administration4  4  7b7 ,conforming     
,amendment ,section #fajc7p77#h77;,b7 is
 amended by inserting or paragraph 7#i7 
after subparagraph 7,a74  7c7 ,effective
 ,date ,the amendments made by this     
section shall apply to disclosures made 
after ,december #ca1 #bjbb4  #bjje4     

,identity protection personal           
identification numbers  7a7 ,in ,general
 ,subject to subsection 7b71 the        
,secretary of the ,treasury or the      
,secretary's delegate 7hereafter        
referred to in this section as the      
,secretary7 shall establish a program to
 issue1 upon the request of any         
individual1 a number which may be used  
in connection with such individual's    
social security number 7or other        
identifying information with respect to 
such individual as determined by the    
,secretary7 to assist the ,secretary in 
verifying such individual's identity4   
7b7 ,requirements  7#a7 ,annual         
expansion ,for each calendar year       
beginning after the date of the         
enactment of this ,act1 the ,secretary  
shall provide numbers through the       
program described in subsection 7a7 to  
individuals residing in such ,states as 
the ,secretary deems appropriate1       
provided that the total number of       
,states served by such program during   

such year is greater than the total     
number of ,states served by such program
 during the preceding year4  7#b7       
,nationwide availability ,not later than
 #e years after the date of the         
enactment of this ,act1 the ,secretary  
shall ensure that the program described 
in subsection 7a7 is made available to  
any individual residing in the ,united  
,states4  #bjjf4 ,single point of       
contact for tax-related identity theft  
victims  7a7 ,in general ,the ,secretary
 of the ,treasury 7or the ,secretary's  
delegate7 shall establish and implement 
procedures to ensure that any taxpayer  
whose return has been delayed or        
otherwise adversely affected due to     
tax-related identity theft has a single 
point of contact at the ,internal       
,revenue ,service throughout the        
processing of the taxpayer's case4 ,the 
single point of contact shall track the 
taxpayer's case to completion and       
coordinate with other ,internal ,revenue
 ,service employees to resolve case     

issues as quickly as possible4  7b7     
,single point of contact  7#a7 ,in      
general ,for purposes of subsection 7a71
 the single point of contact shall      
consist of a team or subset of specially
 trained employees who-- 7,a7 have the  
ability to work across functions to     
resolve the issues involved in the      
taxpayer's case2 and  7,b7 shall be     
accountable for handling the case until 
its resolution4  7#b7 ,team or subset   
,the employees included within the team 
or subset described in paragraph 7#a7   
may change as required to meet the needs
 of the ,internal ,revenue ,service1    
provided that procedures have been      
established to--  7,a7 ensure continuity
 of records and case history2 and  7,b7 
notify the taxpayer when appropriate4   
#bjjg4 ,notification of suspected       
identity theft  7a7 ,in general ,chapter
 #gg is amended by adding at the end the
 following new section3  #gebi4         
,notification of suspected identity     
theft  7a7 ,in general ,if the          

,secretary determines that there has    
been or may have been an unauthorized   
use of the identity of any individual1  
the ,secretary shall1 without           
jeopardizing an investigation relating  
to tax administration--  7#a7 as soon as
 practicable-- 7,a7 notify the          
individual of such determination1  7,b7 
provide instructions on how to file a   
report with law enforcement regarding   
the unauthorized use1  7,c7 identify any
 steps to be taken by the individual to 
permit law enforcement to access        
personal information of the individual  
during the investigation1  7,d7 provide 
information regarding actions the       
individual may take in order to protect 
the individual from harm relating to the
 unauthorized use1 and  7,e7 offer      
identity protection measures to the     
individual1 such as the use of an       
identity protection personal            
identification number1 and  7#b7 at the 
time the information described in       
paragraph 7#a7 is provided 7or1 if not  

available at such time1 as soon as      
practicable thereafter71 issue          
additional notifications to such        
individual 7or such individual's        
designee7 regarding-- 7,a7 whether an   
investigation has been initiated in     
regards to such unauthorized use1  7,b7 
whether the investigation substantiated 
an unauthorized use of the identity of  
the individual1 and  7,c7 whether--  7i7
 any action has been taken against a    
person relating to such unauthorized    
use1 or  7ii7 any referral has been made
 for criminal prosecution of such person
 and1 to the extent such information is 
available1 whether such person has been 
criminally charged by indictment or     
information4  7b7 ,employment-,related  
identity theft  7#a7 ,in general ,for   
purposes of this section1 the           
unauthorized use of the identity of an  
individual includes the unauthorized use
 of the identity of the individual to   
obtain employment4  7#b7 ,determination 
of employment-related identity theft    

,for purposes of this section1 in making
 a determination as to whether there has
 been or may have been an unauthorized  
use of the identity of an individual to 
obtain employment1 the ,secretary shall 
review any information--  7,a7 obtained 
from a statement described in section   
#fjea or an information return relating 
to compensation for services rendered   
other than as an employee1 or  7,b7     
provided to the ,internal ,revenue      
,service by the ,social ,security       
,administration regarding any statement 
described in section #fjea1  which      
indicates that the social security      
account number provided on such         
statement or information return does not
 correspond with the name provided on   
such statement or information return or 
the name on the tax return reporting the
 income which is included on such       
statement or information return4  4  7b7
 ,additional measures  7#a7 ,examination
 of both paper and electronic statements
 and returns ,the ,secretary of the     

,treasury 7or the ,secretary's delegate7
 shall examine the statements1          
information returns1 and tax returns    
described in section #gebi7;b77#b7 of   
the ,internal ,revenue ,code of #aihf   
7as added by subsection 7a77 for any    
evidence of employment-related identity 
theft1 regardless of whether such       
statements or returns are submitted     
electronically or on paper4  7#b7       
,improvement of effective return        
processing program with ,social         
,security ,administration ,section #bcb 
of the ,social ,security ,act 7#db      
,u4,s4,c4 #dcb7 is amended by inserting 
after the third sentence the following3 
,for purposes of carrying out the return
 processing program described in the    
preceding sentence1 the ,commissioner of
 ,social ,security shall request1 not   
less than annually1 such information    
described in section #gebi7;b77#b7 of   
the ,internal ,revenue ,code of #aihf as
 may be necessary to ensure the accuracy
 of the records maintained by the       

,commissioner of ,social ,security      
related to the amounts of wages paid to1
 and the amounts of self-employment     
income derived by1 individuals44  7#c7  
,underreporting of income ,the          
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall establish  
procedures to ensure that income        
reported in connection with the         
unauthorized use of a taxpayer's        
identity is not taken into account in   
determining any penalty for             
underreporting of income by the victim  
of identity theft4  7c7 ,clerical       
amendment ,the table of sections for    
chapter #gg is amended by adding at the 
end the following new item3  ,sec4      
#gebi4 ,notification of suspected       
identity theft4  4  7d7 ,effective date 
,the amendments made by this section    
shall apply to determinations made after
 the date that is #f months after the   
date of the enactment of this ,act4     
#bjjh4 ,guidelines for stolen identity  
refund fraud cases  7a7 ,in general ,not

 later than #a year after the date of   
the enactment of this ,act1 the         
,secretary of the ,treasury 7or the     
,secretary's delegate71 in consultation 
with the ,national ,taxpayer ,advocate1 
shall develop and implement publicly    
available guidelines for management of  
cases involving stolen identity refund  
fraud in a manner that reduces the      
administrative burden on taxpayers who  
are victims of such fraud4  7b7         
,standards and procedures ,to be        
considered ,the guidelines described in 
subsection 7a7 may include-- 7#a7       
standards for--  7,a7 the average length
 of time in which a case involving      
stolen identity refund fraud should be  
resolved2  7,b7 the maximum length of   
time1 on average1 a taxpayer who is a   
victim of stolen identity refund fraud  
and is entitled to a tax refund which   
has been stolen should have to wait to  
receive such refund2 and  7,c7 the      
maximum number of offices and employees 
within the ,internal ,revenue ,service  

with whom a taxpayer who is a victim of 
stolen identity refund fraud should be  
required to interact in order to resolve
 a case2  7#b7 standards for opening1   
assigning1 reassigning1 or closing a    
case involving stolen identity refund   
fraud2 and  7#c7 procedures for         
implementing and accomplishing the      
standards described in paragraphs 7#a7  
and 7#b71 and measures for evaluating   
such procedures and determining whether 
such standards have been successfully   
implemented4  #bjji4 ,increased penalty 
for improper disclosure or use of       
information by preparers of returns  7a7
 ,in general ,section #fgac is amended--
  7#a7 by redesignating subsections 7b7 
and 7c7 as subsections 7c7 and 7d71     
respectively2 and  7#b7 by inserting    
after subsection 7a7 the following new  
subsection3  7b7 ,enhanced penalty for  
improper use or disclosure relating to  
identity theft  7#a7 ,in general ,in the
 case of a disclosure or use described  
in subsection 7a7 that is made in       

connection with a crime relating to the 
misappropriation of another person's    
taxpayer identity 7as defined in section
 #fajc7;b77#f771 whether or not such    
crime involves any tax filing1          
subsection 7a7 shall be applied-- 7,a7  
by substituting #a1jjj for #bej1 and    
7,b7 by substituting #ej1jjj for        
#aj1jjj4  7#b7 ,separate application of 
total penalty limitation ,the limitation
 on the total amount of the penalty     
under subsection 7a7 shall be applied   
separately with respect to disclosures  
or uses to which this subsection applies
 and to which it does not apply4  4  7b7
 ,criminal penalty ,section #gbaf7;a7 is
 amended by striking #a1jjj and         
inserting #a1jjj 7#ajj1jjj in the case  
of a disclosure or use to which section 
#fgac7;b7 applies74  7c7 ,effective date
 ,the amendments made by this section   
shall apply to disclosures or uses on or
 after the date of the enactment of this
 ,act4  ,b ,development of ,information 
,technology  #baja4 ,management of      

,internal ,revenue ,service information 
technology  7a7 ,duties and             
responsibilities of ,internal ,revenue  
,service ,chief ,information ,officer   
,section #ghjc1 as amended by section   
#ajja1 is amended by adding at the end  
the following new subsection3  7f7      
,internal ,revenue ,service ,chief      
,information ,officer  7#a7 ,in general 
,there shall be in the ,internal        
,revenue ,service an ,internal ,revenue 
,service ,chief ,information ,officer   
7hereafter referred to in this          
subsection as the ,,irs ,,cio7 who shall
 be appointed by the ,commissioner of   
,internal ,revenue4  7#b7 ,centralized  
responsibility for ,internal ,revenue   
,service information technology ,the    
,commissioner of ,internal ,revenue 7and
 the ,secretary7 shall act through the  
,,irs ,,cio with respect to all         
development1 implementation1 and        
maintenance of information technology   
for the ,internal ,revenue ,service4    
,any reference in this subsection to the

 ,,irs ,,cio which directs the ,,irs    
,,cio to take any action1 or to assume  
any responsibility1 shall be treated as 
a reference to the ,commissioner of     
,internal ,revenue acting through the   
,,irs ,,cio4  7#c7 ,general duties and  
responsibilities ,the ,,irs ,,cio       
shall--  7,a7 be responsible for the    
development1 implementation1 and        
maintenance of information technology   
for the ,internal ,revenue ,service1    
7,b7 ensure that the information        
technology of the ,internal ,revenue    
,service is secure and integrated1  7,c7
 maintain operational control of all    
information technology for the ,internal
 ,revenue ,service1  7,d7 be the        
principal advocate for the information  
technology needs of the ,internal       
,revenue ,service1 and  7,e7 consult    
with the ,chief ,procurement ,officer of
 the ,internal ,revenue ,service to     
ensure that the information technology  
acquired for the ,internal ,revenue     
,service is consistent with-- 7i7 the   

goals and requirements specified in     
subparagraphs 7,a7 through 7,d71 and    
7ii7 the strategic plan developed under 
paragraph 7#d74  7#d7 ,strategic plan   
7,a7 ,in general ,the ,,irs ,,cio shall 
develop and implement a multiyear       
strategic plan for the information      
technology needs of the ,internal       
,revenue ,service4 ,such plan shall--   
7i7 include performance measurements of 
such technology and of the              
implementation of such plan1  7ii7      
include a plan for an integrated        
enterprise architecture of the          
information technology of the ,internal 
,revenue ,service1  7iii7 include and   
take into account the resources needed  
to accomplish such plan1  7iv7 take into
 account planned major acquisitions of  
information technology by the ,internal 
,revenue ,service1 and  7v7 align with  
the needs and strategic plan of the     
,internal ,revenue ,service4  7,b7 ,plan
 updates ,the ,,irs ,,cio shall1 not    
less frequently than annually1 review   

and update the strategic plan under     
subparagraph 7,a7 7including the plan   
for an integrated enterprise            
architecture described in subparagraph  
7,a77ii77 to take into account the      
development of new information          
technology and the needs of the         
,internal ,revenue ,service4  7#e7      
,scope of authority  7,a7 ,information  
technology ,for purposes of this        
subsection1 the term information        
technology has the meaning given such   
term by section #aaaja of title #dj1    
,united ,states ,code4  7,b7 ,internal  
,revenue ,service ,any reference in this
 subsection to the ,internal ,revenue   
,service includes a reference to all    
components of the ,internal ,revenue    
,service1 including--  7i7 the ,office  
of the ,taxpayer ,advocate1  7ii7 the   
,criminal ,investigation ,division of   
the ,internal ,revenue ,service1 and    
7iii7 except as otherwise provided by   
the ,secretary with respect to          
information technology related to       

matters described in subsection         
7b77#c77;,b71 the ,office of the ,chief 
,counsel4  4  7b7 ,independent          
verification and validation of the      
,customer ,account ,data ,engine #b and 
,enterprise ,case ,management ,system   
7#a7 ,in general ,the ,commissioner of  
,internal ,revenue shall enter into a   
contract with an independent reviewer to
 verify and validate the implementation 
plans 7including the performance        
milestones and cost estimates included  
in such plans7 developed for the        
,customer ,account ,data ,engine #b and 
the ,enterprise ,case ,management       
,system4  7#b7 ,deadline for completion 
,such contract shall require that such  
verification and validation be completed
 not later than the date which is #a    
year after the date of the enactment of 
this ,act4  7#c7 ,application to phases 
of ,,cade #b  7,a7 ,in general          
,paragraphs 7#a7 and 7#b7 shall not     
apply to phase #a of the ,customer      
,account ,data ,engine #b and shall     

apply separately to each other phase4   
7,b7 ,deadline for completing plans ,not
 later than #a year after the date of   
the enactment of this ,act1 the         
,commissioner of ,internal ,revenue     
shall complete the development of plans 
for all phases of the ,customer ,account
 ,data ,engine #b4  7,c7 ,deadline for  
completion of verification and          
validation of plans ,in the case of any 
phase after phase #b of the ,customer   
,account ,data ,engine #b1 paragraph    
7#b7 shall be applied by substituting   
the date on which the plan for such     
phase was completed for the date of the 
enactment of this ,act4  7c7            
,coordination of ,,irs ,,cio and ,chief 
,procurement ,officer of the ,internal  
,revenue ,service  7#a7 ,in general ,the
 ,chief ,procurement ,officer of the    
,internal ,revenue ,service shall-- 7,a7
 identify all significant ,,irs         
information technology acquisitions and 
provide written notification to the     
,internal ,revenue ,service ,chief      

,information ,officer 7hereafter        
referred to in this subsection as the   
,,irs ,,cio7 of each such acquisition in
 advance of such acquisition1 and  7,b7 
regularly consult with the ,,irs ,,cio  
regarding acquisitions of information   
technology for the ,internal ,revenue   
,service1 including meeting with the    
,,irs ,,cio regarding such acquisitions 
upon request4  7#b7 ,significant ,,irs  
information technology acquisitions ,for
 purposes of this subsection1 the term  
significant ,,irs information technology
 acquisitions means--  7,a7 any         
acquisition of information technology   
for the ,internal ,revenue ,service in  
excess of #a million2 and  7,b7 such    
other acquisitions of information       
technology for the ,internal ,revenue   
,service 7or categories of such         
acquisitions7 as the ,,irs ,,cio1 in    
consultation with the ,chief            
,procurement ,officer of the ,internal  
,revenue ,service1 may identify4  7#c7  
,scope ,terms used in this subsection   

which are also used in section #ghjc7;f7
 of the ,internal ,revenue ,code of     
#aihf 7as added by subsection 7a77 shall
 have the same meaning as when used in  
such section4  #bajb4 ,internet platform
 for ,form #ajii filings  7a7 ,in       
general ,not later than ,january #a1    
#bjbc1 the ,secretary of the ,treasury  
or the ,secretary's delegate 7hereafter 
referred to in this section as the      
,secretary7 shall make available an     
internet website or other electronic    
media1 with a user interface and        
functionality similar to the ,business  
,services ,online ,suite of ,services   
provided by the ,social ,security       
,administration1 that provides access to
 resources and guidance provided by the 
,internal ,revenue ,service and allows  
persons to--  7#a7 prepare and file     
,forms #ajii2  7#b7 prepare ,forms #ajii
 for distribution to recipients other   
than the ,internal ,revenue ,service2   
and  7#c7 maintain a record of          
completed1 filed1 and distributed ,forms

 #ajii4  7b7 ,electronic services       
treated as supplemental2 application of 
security standards ,the ,secretary shall
 ensure that the services described in  
subsection 7a7--  7#a7 are a supplement 
to1 and not a replacement for1 other    
services provided by the ,internal      
,revenue ,service to taxpayers2 and     
7#b7 comply with applicable security    
standards and guidelines4  #bajc4       
,streamlined critical pay authority for 
information technology positions  7a7   
,in general ,subchapter ,a of chapter   
#hj is amended by adding at the end the 
following new section3  #ghab4          
,streamlined critical pay authority for 
information technology positions ,in the
 case of any position which is critical 
to the functionality of the information 
technology operations of the ,internal  
,revenue ,service--  7#a7 section #iejc 
of title #e1 ,united ,states ,code1     
shall be applied-- 7,a7 by substituting 
during the period beginning on the date 
of the enactment of section #ghab of the

 ,internal ,revenue ,code of #aihf1 and 
ending on ,september #cj1 #bjbe for     
,before ,september #cj1 #bjac in        
subsection 7a71  7,b7 without regard to 
subparagraph 7,b7 of subsection 7a77#a71
 and  7,c7 by substituting the date of  
the enactment of the ,taxpayer ,first   
,act for ,june #a1 #aiih in subsection  
7a77#f71  7#b7 section #iejd of such    
title #e shall be applied by            
substituting ,during the period         
beginning on the date of the enactment  
of section #ghab of the ,internal       
,revenue ,code of #aihf1 and ending on  
,september #cj1 #bjbe for ,before       
,september #cj1 #bjac each place it     
appears in subsections 7a7 and 7b71 and 
7#c7 section #ieje of such title shall  
be applied--  7,a7 by substituting      
,during the period beginning on the date
 of the enactment of section #ghab of   
the ,internal ,revenue ,code of #aihf1  
and ending on ,september #cj1 #bjbe for 
,before ,september #cj1 #bjac in        
subsection 7a71 and  7,b7 by            

substituting the information technology 
operations for significant functions in 
subsection 7a74  4  7b7 ,clerical       
amendment ,the table of sections for    
subchapter ,a of chapter #hj is amended 
by adding at the end the following new  
item3  ,sec4 #ghab4 ,streamlined        
critical pay authority for information  
technology positions4  4  ,c            
,modernization of ,consent-,based       
,income ,verification ,system  #bbja4   
,disclosure of taxpayer information for 
third-party income verification  7a7 ,in
 general ,not later than #a year after  
the close of the #b-year period         
described in subsection 7d77#a71 the    
,secretary of the ,treasury or the      
,secretary's delegate 7hereafter        
referred to in this section as the      
,secretary7 shall implement a program to
 ensure that any qualified disclosure-- 
7#a7 is fully automated and accomplished
 through the internet2 and  7#b7 is     
accomplished in as close to real-time as
 is practicable4  7b7 ,qualified        

disclosure ,for purposes of this        
section1 the term qualified disclosure  
means a disclosure under section        
#fajc7;c7 of the ,internal ,revenue     
,code of #aihf of returns or return     
information by the ,secretary to a      
person seeking to verify the income or  
creditworthiness of a taxpayer who is a 
borrower in the process of a loan       
application4  7c7 ,application of       
security standards ,the ,secretary shall
 ensure that the program described in   
subsection 7a7 complies with applicable 
security standards and guidelines4  7d7 
,user fee  7#a7 ,in general ,during the 
#b-year period beginning on the first   
day of the sixth calendar month         
beginning after the date of the         
enactment of this ,act1 the ,secretary  
shall assess and collect a fee for      
qualified disclosures 7in addition to   
any other fee assessed and collected for
 such disclosures7 at such rates as the 
,secretary determines are sufficient to 
cover the costs related to implementing 

the program described in subsection 7a71
 including the costs of any necessary   
infrastructure or technology4  7#b7     
,deposit of collections ,amounts        
received from fees assessed and         
collected under paragraph 7#a7 shall be 
deposited in1 and credited to1 an       
account solely for the purpose of       
carrying out the activities described in
 subsection 7a74 ,such amounts shall be 
available to carry out such activities  
without need of further appropriation   
and without fiscal year limitation4     
#bbjb4 ,limit redisclosures and uses of 
consent-based disclosures of tax return 
information  7a7 ,in general ,section   
#fajc7;c7 is amended by adding at the   
end the following3 ,persons designated  
by the taxpayer under this subsection to
 receive return information shall not   
use the information for any purpose     
other than the express purpose for which
 consent was granted and shall not      
disclose return information to any other
 person without the express permission  

of1 or request by1 the taxpayer44  7b7  
,application of penalties ,section      
#fajc7;a77#c7 is amended by inserting   
subsection 7c71 after return information
 under4  7c7 ,effective date ,the       
amendments made by this section shall   
apply to disclosures made after the date
 which is #ahj days after the date of   
the enactment of this ,act4  ,d         
,expanded ,use of ,electronic ,systems  
#bcja4 ,electronic filing of returns    
7a7 ,in general ,section                
#fjaa7;e77#b77;,a7 is amended by        
striking #bej and inserting the         
applicable number of4  7b7 ,applicable  
number ,section #fjaa7;e7 is amended by 
striking paragraph 7#e7 and inserting   
the following new paragraphs3  7#e7     
,applicable number  7,a7 ,in general    
,for purposes of paragraph 7#b77;,a71   
the applicable number shall be--  7i7   
except as provided in subparagraph 7,b71
 in the case of calendar years before   
#bjba1 #bej1  7ii7 in the case of       
calendar year #bjba1 #ajj1 and  7iii7 in

 the case of calendar years after #bjba1
 #aj4  7,b7 ,special rule for           
partnerships for #bjah1 #bjai1 #bjbj1   
and #bjba ,in the case of a partnership1
 for any calendar year before #bjbb1 the
 applicable number shall be--  7i7 in   
the case of calendar year #bjah1 #bjj1  
7ii7 in the case of calendar year #bjai1
 #aej1  7iii7 in the case of calendar   
year #bjbj1 #ajj1 and  7iv7 in the case 
of calendar year #bjba1 #ej4  7#f7      
,partnerships required to file on       
magnetic media ,notwithstanding         
paragraph 7#b77;,a71 the ,secretary     
shall require partnerships having more  
than #ajj partners to file returns on   
magnetic media4  4  7c7 ,returns filed  
by a tax return preparer ,section       
#fjaa7;e77#c7 is amended by adding at   
the end the following new subparagraph3 
7,d7 ,exception for certain preparers   
located in areas without internet access
 ,the ,secretary may waive the          
requirement of subparagraph 7,a7 if the 
,secretary determines1 on the basis of  

an application by the tax return        
preparer1 that the preparer cannot meet 
such requirement by reason of being     
located in a geographic area which does 
not have access to internet service     
7other than dial-up or satellite        
service74  4  7d7 ,conforming amendment 
,section #fgbd7;c7 is amended by        
striking #bej information returns 7more 
than #ajj information returns in the    
case of a partnership having more than  
#ajj partners7 and inserting the        
applicable number 7determined under     
section #fjaa7;e77#e7 with respect to   
the calendar year to which such returns 
relate7 of information returns4  7e7    
,effective date ,the amendments made by 
this section shall take effect on the   
date of the enactment of this ,act4     
#bcjb4 ,uniform standards for the use of
 electronic signatures for disclosure   
authorizations to1 and other            
authorizations of1 practitioners        
,section #fjfa7;b77#c7 is amended to    
read as follows3  7#c7 ,published       

guidance  7,a7 ,in general ,the         
,secretary shall publish guidance as    
appropriate to define and implement any 
waiver of the signature requirements or 
any method adopted under paragraph 7#a74
  7,b7 ,electronic signatures for       
disclosure authorizations to1 and other 
authorizations of1 practitioners ,not   
later than #f months after the date of  
the enactment of this subparagraph1 the 
,secretary shall publish guidance to    
establish uniform standards and         
procedures for the acceptance of        
taxpayers' signatures appearing in      
electronic form with respect to any     
request for disclosure of a taxpayer's  
return or return information under      
section #fajc7;c7 to a practitioner or  
any power of attorney granted by a      
taxpayer to a practitioner4  7,c7       
,practitioner ,for purposes of          
subparagraph 7,b71 the term practitioner
 means any individual in good standing  
who is regulated under section #ccj of  
title #ca1 ,united ,states ,code4  4    

#bcjc4 ,payment of taxes by debit and   
credit cards ,section #fcaa7;d77#b7 is  
amended by adding at the end the        
following3 ,the preceding sentence shall
 not apply to the extent that the       
,secretary ensures that any such fee or 
other consideration is fully recouped by
 the ,secretary in the form of fees paid
 to the ,secretary by persons paying    
taxes imposed under subtitle ,a with    
credit1 debit1 or charge cards pursuant 
to such contract4 ,notwithstanding the  
preceding sentence1 the ,secretary shall
 seek to minimize the amount of any fee 
or other consideration that the         
,secretary pays under any such          
contract44  #bcjd4 ,authentication of   
users of electronic services accounts   
,beginning #ahj days after the date of  
the enactment of this ,act1 the         
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall verify the 
identity of any individual opening an   
e-,services account with the ,internal  
,revenue ,service before such individual

 is able to use the e-,services tools4  
,e ,other ,provisions  #bdja4 ,repeal of
 provision regarding certain tax        
compliance procedures and reports       
,section #bjjd of the ,internal ,revenue
 ,service ,restructuring and ,reform    
,act of #aiih 7#bf ,u4,s4,c4 #fjab note7
 is repealed4  #bdjb4 ,comprehensive    
training strategy ,not later than #a    
year after the date of the enactment of 
this ,act1 the ,commissioner of         
,internal ,revenue shall submit to      
,congress a written report providing a  
comprehensive training strategy for     
employees of the ,internal ,revenue     
,service1 including-- 7#a7 a plan to    
streamline current training processes1  
including an assessment of the utility  
of further consolidating internal       
training programs1 technology1 and      
funding2  7#b7 a plan to develop annual 
training regarding taxpayer rights1     
including the role of the ,office of the
 ,taxpayer ,advocate1 for employees that
 interface with taxpayers and the direct

 managers of such employees2  7#c7 a    
plan to improve technology-based        
training2  7#d7 proposals to-- 7,a7     
focus employee training on early1 fair1 
and efficient resolution of taxpayer    
disputes for employees that interface   
with taxpayers and the direct managers  
of such employees2 and  7,b7 ensure     
consistency of skill development and    
employee evaluation throughout the      
,internal ,revenue ,service2 and  7#e7 a
 thorough assessment of the funding     
necessary to implement such strategy4   
,,iii ,miscellaneous ,provisions  ,a    
,reform of ,laws ,governing ,internal   
,revenue ,service ,employees  #cjja4    
,prohibition on rehiring any employee of
 the ,internal ,revenue ,service who was
 involuntarily separated from service   
for misconduct  7a7 ,in general ,section
 #ghjd is amended by adding at the end  
the following new subsection3  7d7      
,prohibition on rehiring employees      
involuntarily separated ,the            
,commissioner may not hire any          

individual previously employed by the   
,commissioner who was removed for       
misconduct under this subchapter or     
chapter #dc or chapter #ge of title #e1 
,united ,states ,code1 or whose         
employment was terminated under section 
#abjc of the ,internal ,revenue ,service
 ,restructuring and ,reform ,act of     
#aiih 7#bf ,u4,s4,c4 #ghjd note74  4    
7b7 ,effective date ,the amendment made 
by subsection 7a7 shall apply with      
respect to the hiring of employees after
 the date of the enactment of this ,act4
  #cjjb4 ,notification of unauthorized  
inspection or disclosure of returns and 
return information  7a7 ,in general     
,subsection 7e7 of section #gdca is     
amended by adding at the end the        
following new sentences3 ,the ,secretary
 shall also notify such taxpayer if the 
,internal ,revenue ,service or a        
,federal or ,state agency 7upon notice  
to the ,secretary by such ,federal or   
,state agency7 proposes an              
administrative determination as to      

disciplinary or adverse action against  
an employee arising from the employee's 
unauthorized inspection or disclosure of
 the taxpayer's return or return        
information4 ,the notice described in   
this subsection shall include the date  
of the unauthorized inspection or       
disclosure and the rights of the        
taxpayer under such administrative      
determination44  7b7 ,effective date    
,the amendment made by this section     
shall apply to determinations proposed  
after the date which is #ahj days after 
the date of the enactment of this ,act4 
,b ,provisions ,relating to ,exempt     
,organizations  #caja4 ,mandatory       
e-filing by exempt organizations  7a7   
,in general ,section #fjcc is amended by
 redesignating subsection 7n7 as        
subsection 7o7 and by inserting after   
subsection 7m7 the following new        
subsection3  7n7 ,mandatory electronic  
filing ,any organization required to    
file a return under this section shall  
file such return in electronic form4  4 

7b7 ,other reports and returns  7#a7    
,political organizations ,section       
#ebg7;j77#g7 is amended by striking if  
the organization has and all that       
follows through such calendar year4     
7#b7 ,unrelated business income tax     
returns ,section #fjaa is amended by    
redesignating subsection 7h7 as         
subsection 7i7 and by inserting after   
subsection 7g7 the following new        
subsection3  7h7 ,mandatory e-,filing of
 unrelated business income tax return   
,any organization required to file an   
annual return under this section which  
relates to any tax imposed by section   
#eaa shall file such return in          
electronic form4  4  7c7 ,inspection of 
electronically filed annual returns     
,section #fajd7;b7 is amended by adding 
at the end the following3 ,any annual   
return required to be filed             
electronically under section #fjcc7n7   
shall be made available by the          
,secretary to the public as soon as     
practicable in a machine readable       

format44  7d7 ,effective date  7#a7 ,in 
general ,except as provided in paragraph
 7#b71 the amendments made by this      
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4  7#b7           
,transitional relief  7,a7 ,small       
organizations  7i7 ,in general ,in the  
case of any small organizations1 or any 
other organizations for which the       
,secretary of the ,treasury or the      
,secretary's delegate 7hereafter        
referred to in this paragraph as the    
,secretary7 determines the application  
of the amendments made by this section  
would cause undue burden without a      
delay1 the ,secretary may delay the     
application of such amendments1 but such
 delay shall not apply to any taxable   
year beginning on or after the date that
 is #b years after the enactment of this
 ,act4  7ii7 ,small organization ,for   
purposes of clause 7i71 the term small  
organization means any organization--   
7,i7 the gross receipts of which for the

 taxable year are less than #bjj1jjj2   
and  7,,ii7 the aggregate gross assets  
of which at the end of the taxable year 
are less than #ejj1jjj4  7,b7           
,organizations filing form #iij-,t ,in  
the case of any organization described  
in section #eaa7;a77#b7 of the ,internal
 ,revenue ,code of #aihf which is       
subject to the tax imposed by section   
#eaa7;a77#a7 of such ,code on its       
unrelated business taxable income1 or   
any organization required to file a     
return under section #fjcc of such ,code
 and include information under          
subsection 7e7 thereof1 the ,secretary  
may delay the application of the        
amendments made by this section1 but    
such delay shall not apply to any       
taxable year beginning on or after the  
date that is #b years after the         
enactment of this ,act4  #cajb4 ,notice 
required before revocation of tax-exempt
 status for failure to file return  7a7 
,in general ,section #fjcc7;j77#a7 is   
amended by striking ,if an organization 

and inserting the following3  7,a7      
,notice ,if an organization described in
 subsection 7a77#a7 or 7i7 fails to file
 the annual return or notice required   
under either subsection for #b          
consecutive years1 the ,secretary shall 
notify the organization-- 7i7 that the  
,internal ,revenue ,service has no      
record of such a return or notice from  
such organization for #b consecutive    
years1 and  7ii7 about the revocation   
that will occur under subparagraph 7,b7 
if the organization fails to file such a
 return or notice by the due date for   
the next such return or notice required 
to be filed4  ,the notification under   
the preceding sentence shall include    
information about how to comply with the
 filing requirements under subsections  
7a77#a7 and 7i74  7,b7 ,revocation ,if  
an organization  4  7b7 ,effective date 
,the amendment made by this section     
shall apply to failures to file returns 
or notices for #b consecutive years if  
the return or notice for the second year

 is required to be filed after ,december
 #ca1 #bjai4  ,c ,revenue provision     
#cbja4 ,increase in penalty for failure 
to file  7a7 ,in general ,the second    
sentence of subsection 7a7 of section   
#ffea is amended by striking #bje and   
inserting #ccj4  7b7 ,inflation         
adjustment ,section #ffea7;j77#a7 is    
amended-- 7#a7 by striking #bjad and    
inserting #bjbj1  7#b7 by striking #bje 
and inserting #ccj1 and  7#c7 by        
striking #bjac and inserting #bjai4  7c7
 ,effective date ,the amendments made by
 this section shall apply to returns    
required to be filed after ,december    
#ca1 #bjai4  ,,iv ,budgetary effects    
#djja4 ,determination of budgetary      
effects ,the budgetary effects of this  
,act1 for the purpose of complying with 
the ,statutory ,pay-,as-,you-,go ,act of
 #bjaj1 shall be determined by reference
 to the latest statement titled         
,budgetary ,effects of ,,paygo          
,legislation for this ,act1 submitted   
for printing in the ,congressional      

,record by the ,chairman of the ,house  
,budget ,committee1 provided that such  
statement has been submitted prior to   
the vote on passage4  ,passed the ,house
 of ,representatives ,june #aj1         
#bjai4;,clerk4