,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #hgjj ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,octob] #bg1 #bjbj,mr4 ,vela introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to r$uce taxpay] burd5s & enhance taxpay] protections1 & = o!r purposes4 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,john ,lewis ,taxpay] ,protection ,act4 7b7 ,am5dm5t ( #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$4 7c7 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4,title ,i--,protection ( ,taxpay]s f ,abusive ,tax ,collection ,practices,sec4 #aja4 ,repeal ( rules relat+ to tax collection contracts4,title ,,ii--,relief = ,taxpayers,sec4 #bja4 ,de m9imis exclusion f gross income = dis*>ge ( indebt$ness ( individuals4,sec4 #bjb4 ,repeal susp5sion ( /atute ( limitations dur+ p5d+ application = ,taxpay] ,assi/ance ord]4,sec4 #bjc4 ,limitation on levy on retirem5t sav+s4,sec4 #bjd4 ,toll+ ( limitation on levy recov]y = disabl$ taxpay]4,sec4 #bje4 ,ext5sion ( p]iod to )draw frivol\s submission4,sec4 #bjf4 ,repeal ( p>tial paym5t requirem5t on submissions ( (f]s-9-compromise4,title ,,iii--,assi/ance ,l[-,income ,taxpayers,sec4 #cja4 ,,eitc outrea*4,title ,,iv--,ensure ,taxpay] ,access to ,compet5t ,tax ,return ,preparers,sec4 #dja4 ,regulation ( tax return prep>]s4,sec4 #djb4 ,tax in=mation disclosure relat+ to tax return prep>] misconduct4,title ,v--,increase ,fund+ = ,s]vices to ,taxpayers,sec4 #eja4 ,l[-income taxpay] cl9ics4,sec4 #ejb4 ,int]nal ,rev5ue ,s]vice taxpay] s]vices appropriations4 ,i ,protection ( ,taxpay]s f ,abusive ,tax ,collection ,practices #aja4 ,repeal ( rules relat+ to tax collection contracts 7a7 ,9 g5]al ,sections #fcjf & #fcjg are h]eby repeal$1 & ! table ( sections = sub*apt] ,a ( *apt] #fd is am5d$ by /rik+ ! items relat+ to sections #fcjf & #fcjg4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #fajc7k7 is am5d$ by /rik+ p>agraph 7#ab74 7#b7 ,section #gdcc;,a7a7 is am5d$ by ins]t+ 1 z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,john ,lewis ,taxpay] ,protection ,act aft] z def9$ 9 section #fcjf7;b74 7#c7 ,section #ghji7;a7 is am5d$ by /rik+ #fcjf14 7#d7 ,section #ghaa is am5d$ by /rik+ subsection 7g74 ,,ii ,relief = ,taxpay]s #bja4 ,de m9imis exclusion f gross income = dis*>ge ( indebt$ness ( individuals 7a7 ,9 g5]al ,section #ajh7;a77#a7 is am5d$ by /rik+ or at ! end ( subp>agraph 7,d71 by /rik+ ! p]iod at ! end ( subp>agraph 7,e7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new subp>agraph3 7,f7 ! indebt$ness dis*>g$ is qualifi$ individual indebt$ness4 4 7b7 ,qualifi$ individual indebt$ness ,section #ajh is am5d$ by add+ at ! end ! foll[+ new subsection3 7j7 ,special rules relat+ to qualifi$ individual indebt$ness 7#a7 ,qualifi$ individual indebt$ness def9$ ,= purposes ( ?is section1 ! t]m qualifi$ individual indebt$ness means any indebt$ness ( an individual o!r ?an indebt$ness :i* is-- 7,a7 dis*>g$ on acc\nt ( s]vices p]=m$ = ! l5d]1 or 7,b7 held at any "t by a p]son relat$ to su* individual4 ,= purposes ( subp>agraph 7,b71 a p]son %all be treat$ z relat$ to ano!r p]son if ! relation%ip betwe5 su* p]sons w\ld result 9 a disall[ance ( losses "u section #bfg or #gjg7;b74 7#b7 ,doll> limitation ,! am\nt ( qualifi$ individual indebt$ness exclud$ f gross income "u subsection 7a77#a77;,f7 ) respect to any individual = any taxable ye> %all n exce$ ! excess (-- 7,a7 #aj1jjj1 ov] 7,b7 ! aggregate am\nt exclud$ f ! gross income ( su* individual "u subsection 7a77#a7 = su* taxable ye> & all prior taxable ye>s 7det]m9$ )\t reg>d to any am\nt excludable f gross income "u subsection 7a77#a77;,f7 = su* taxable ye>74 7#c7 ,jo9t returns ,9 ! case ( a jo9t return-- 7,a7 ! doll> limitation "u p>agraph 7#b7 %all be appli$ sep>ately to ea* sp\se1 & 7,b7 ! taxpay] may elect to treat any indebt$ness ( ei!r sp\se z indebt$ness ( ! o!r sp\se4 4 7c7 ,coord9ation 7#a7 ,9 g5]al ,section #ajh7;a77#b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,prec$5ce ( individual indebt$ness exclusion 7i7 ,individual indebt$ness exclusion takes prec$5ce ov] insolv5cy exclusion unless elect$ o!rwise ,p>agraph 7#a77;,b7 %all n apply to a dis*>ge to :i* p>agraph 7#a77;,f7 applies unless ! taxpay] elects to apply p>agraph 7#a77;,b7 9 lieu ( p>agraph 7#a77;,f74 7ii7 ,o!r exclusions take prec$5ce ,subp>agraph 7,f7 %all n apply to a dis*>ge to :i* subp>agraph 7,c71 7,d71 or 7,e7 applies4 4 7#b7 ,title #aa exclusion takes prec$5ce ,section #ajh7;a77#b77;,a7 is am5d$ by /rik+ & 7,e7 & ins]t+ 7,e71 & 7,f74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to dis*>ges ( indebt$ness aft] ! date ( ! enactm5t ( ?is ,act4 #bjb4 ,repeal susp5sion ( /atute ( limitations dur+ p5d+ application = ,taxpay] ,assi/ance ord] 7a7 ,9 g5]al ,section #ghaa is am5d$ by /rik+ subsection 7d7 & r$esignat+ subsections 7e71 7f71 & 7g7 z subsections 7d71 7e71 & 7f71 respectively4 7b7 ,con=m+ am5dm5t ,section #fcjf7k77#b7 is am5d$ by /rik+ section #ghaa7;g7 & ins]t+ section #ghaa7;f74 7c7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 #bjc4 ,limitation on levy on retirem5t sav+s 7a7 ,9 g5]al ,section #fccd7;a7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ad7 ,retirem5t sav+s 7,a7 ,9 g5]al ,any individual's int]e/ 9 a qualifi$ retirem5t plan-- 7i7 be=e su* individual has atta9$ normal retirem5t age 7or #fe 9 ! case ( an individual retirem5t acc\nt or a plan :i* does n specify a normal retirem5t age71 or 7ii7 aft] ! atta9m5t ( su* age if ! levy w\ld create an economic h>d%ip due to ! f9ancial condition ( ! taxpay] 7)9 ! mean+ ( #fcdc7;a77#a77;,d774 7,b7 ,qualifi$ retirem5t plan ,= purposes ( ?is p>agraph1 ! t]m qualifi$ retirem5t plan means-- 7i7 an individual retirem5t acc\nt1 or 7ii7 a def9$ contribution plan :i*-- 7,i7 is describ$ 9 section #dja7;a7 & :i* includes a tru/ exempt f tax "u section #eja7;a71 7,,ii7 is describ$ 9 subsection 7a7 or 7b7 ( section #djc1 or 7,,iii7 is an eligible def]r$ comp5sation plan 7z def9$ 9 section #deg7;b77 ( an eligible employ] describ$ 9 section #deg7;e77#a77;,a74 7,c7 ,exception = flagrant acts ,subp>agraph 7,a7 %all n apply if ! ,secret>y det]m9es t-- 7i7 ! taxpay] fil$ a fraudul5t return1 or 7ii7 ! taxpay] act$ ) ! int5t to evade or defeat any tax impos$ by ?is title or ! collection or paym5t !re(4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to levies issu$ aft] ,decemb] #ca1 #bjbj4 #bjd4 ,toll+ ( limitation on levy recov]y = disabl$ taxpay] 7a7 ,9 g5]al ,section #fcdc7;b7 is am5d$ by ins]t+ aft] ! ?ird s5t5ce3 ,9 ! case ( an individual1 ! runn+ ( su* #i-mon? p]iod %all be susp5d$ dur+ any p]iod ( su* individual's life t su* individual is f9ancially disabl$ 7z def9$ 9 section #feaa7;h7744 7b7 ,suits by p]sons o!r ?an taxpay]s ,section #fecb7;c77#a7 is am5d$ by add+ at ! end ! foll[+3 ,9 ! case ( an individual1 ! runn+ ( su* #i-mon? p]iod %all be susp5d$ dur+ any p]iod ( su* individual's life t su* individual is f9ancially disabl$ 7z def9$ 9 section #feaa7;h7744 #bje4 ,ext5sion ( p]iod to )draw frivol\s submission 7a7 ,9 g5]al ,section #fgjb7;b77#c7 is am5d$ by /rik+ #cj days & ins]t+ #fj days4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to notices provid$ aft] ,decemb] #ca1 #bjbj4 #bjf4 ,repeal ( p>tial paym5t requirem5t on submissions ( (f]s-9-compromise 7a7 ,9 g5]al ,section #gabb is am5d$ by /rik+ subsection 7c7 & by r$esignat+ subsections 7d71 7e71 7f71 & 7g7 z subsections 7c71 7d71 7e71 & 7f71 respectively4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #gabb7;d77#c7 is am5d$ by ins]t+ & at ! end ( ! subp>agraph 7,a71 by /rik+ 1 & at ! end ( subp>agraph 7,b7 & ins]t+ a p]iod1 & by /rik+ subp>agraph 7,c74 7#b7 ,section #gabb1 z am5d$ by ?is section1 is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,application ( us] fee ,9 ! case ( any assess$ tax or o!r am\nts impos$ "u ?is title ) respect to su* tax :i* is ! subject ( an (f]-9-compromise1 su* tax or o!r am\nts %all be r$uc$ by any us] fee impos$ "u ?is title ) respect to su* (f]-9-compromise4 4 7#c7 ,section #faei7;g7 is am5d$ by /rik+ section #gabb7;e7 & ins]t+ section #gabb7;d74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to (f]s submitt$ aft] ! date ( ! enactm5t ( ?is ,act4 ,,iii ,assi/ance ,l[-,income ,taxpay]s #cja4 ,,eitc outrea* 7a7 ,9 g5]al ,section #cb is am5d$ by add+ at ! end ! foll[+ new subsection3 7n7 ,notification ( pot5tial eligibility = cr$it & refund 7#a7 ,9 g5]al ,to ! ext5t possible & on an annual basis1 ! ,secret>y %all provide notice to ea* taxpay] :o-- 7,a7 did n claim ! cr$it "u subsection 7a7 = any prec$+ taxable ye> = :i* cr$it or refund is n preclud$ by section #feaa1 & 7,b7 may be all[$ su* cr$it = any su* taxable ye> bas$ on return or return in=mation 7z def9$ 9 section #fajc7;b77 available to ! ,secret>y1 t su* taxpay] may be eligible to claim su* cr$it & a refund = su* taxable ye>4 7#b7 ,notice ,notice provid$ "u p>agraph 7#a7 %all be 9 writ+ & s5t to ! la/ kn[n address ( ! taxpay]4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ,janu>y #a1 #bjba4 ,,iv ,ensure ,taxpay] ,access to ,compet5t ,tax ,return ,prep>]s #dja4 ,regulation ( tax return prep>]s 7a7 ,9 g5]al ,section #ccj7;a7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ p>agraph 7#a7 & ins]t+ ! foll[+3 7#a7 regulate-- 7,a7 ! practice ( repres5tatives ( p]sons be=e ! ,dep>tm5t ( ! ,treasury2 & 7,b7 ! practice ( tax return prep>]s2 & 1 & 7#b7 9 p>agraph 7#b7-- 7,a7 by ins]t+ or tax return prep>] aft] repres5tative ea* place x appe>s1 & 7,b7 by ins]t+ or 9 prep>+ _! tax returns1 claims = refund1 or docum5ts 9 connection ) tax returns or claims = refund aft] cases 9 subp>agraph 7,d74 7b7 ,au?ority ,to sanction regulat$ tax return prep>]s ,section #ccj7;c7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by ins]t+ or tax return prep>] aft] repres5tative ea* place x appe>s1 & 7#b7 9 p>agraph 7#d71 by /rik+ misleads or ?reat5s & all t foll[s & ins]t+ ! foll[+3 misleads or ?reat5s-- 7,a7 any p]son be+ repres5t$ or any prospective p]son be+ repres5t$2 or 7,b7 any p]son or prospective p]son ^: tax return1 claim = refund1 or docum5t 9 connection ) a tax return or claim = refund1 is be+ or may be prep>$4 4 7c7 ,tax return prep>] def9$ ,section #ccj ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,tax return prep>] ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m tax return prep>] has ! mean+ giv5 su* t]m "u section #ggja7;a77#cf7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#b7 ,tax return ,! t]m tax return has ! mean+ giv5 to ! t]m return "u section #ffif7;e77#a7 ( su* ,code4 7#c7 ,claim = refund ,! t]m claim = refund has ! mean+ giv5 su* t]m "u section #ffif7;e77#b7 ( su* ,code4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to returns & claims = refund = taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #djb4 ,tax in=mation disclosure relat+ to tax return prep>] misconduct ,section #fajc7k71 z am5d$ by section #aja1 is am5d$ by ins]t+ aft] p>agraph 7#aa7 at ! end ! foll[+ new p>agraph3 7#ab7 ,disclosure relat+ to tax return prep>] misconduct ,"u su* proc$ures z ! ,secret>y may prescribe1 ! ,secret>y may disclose returns or return in=mation to ! ext5t necess>y to publi% f9al decisions by ! ,int]nal ,rev5ue ,s]vice ,(fice ( ,pr(essional ,responsibility relat+ to tax return prep>] misconduct4 4 ,v ,increase ,fund+ = ,s]vices to ,taxpay]s #eja4 ,l[-income taxpay] cl9ics 7a7 ,increase 9 au?oriz$ grants ,section #gebf7;c77#a7 is am5d$ by /rik+ #f1jjj1jjj & ins]t+ #bj1jjj1jjj4 7b7 ,cl]ical am5dm5t ,section #gebf7;c77#e7 is am5d$ by ins]t+ qualifi$ be=e l[-income4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to grants made aft] ! date ( ! enactm5t ( ?is ,act4 #ejb4 ,int]nal ,rev5ue ,s]vice taxpay] s]vices appropriations ,!re is h]eby appropriat$1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 = ! fiscal ye> end+ ,septemb] #cj1 #bjba1 = necess>y exp5ses ( ! ,int]nal ,rev5ue ,s]vice to provide taxpay] s]vices1 includ+ pre-fil+ assi/ance & education1 fil+ & acc\nt s]vices1 taxpay] advocacy s]vices1 & o!r s]vices z au?oriz$ by #e ,u4,s4,c4 #caji1 at su* rates z may be det]m9$ by ! ,commission]1 #b1djf1jjj1jjj4