,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #ghdd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ai1 #bjbb,mr4   
,jackson introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to improve tax fil+ ef=ts
 9 rural areas1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,rural ,,irs ,acc\ntability ,act4  #b4  
,qu>t]ly notices ( del9qu5cy  7a7 ,9    
g5]al ,section #gebd ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
! head+1 by /rik+ annual & ins]t+       
qu>t]ly1 &  7#b7 by /rik+ annually &    
ins]t+ ea* cal5d> qu>t]4  7b7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to cal5d> qu>t]s beg9n+ aft] 
,decemb] #ca1 #bjbb4  #c4 ,p]iod = br++ 
action  7a7 ,9 g5]al ,section           
#gdcc7;d77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ to read z foll[s3     
7#c7 ,p]iod = br++ action ,not)/&+ any  
o!r provision ( law1 an action to en=ce 
liability creat$ "u ?is section may be  

br\ght )\t reg>d to ! am\nt 9 controv]sy
 & may be br\ght-- 7,a7 )9 #b ye>s aft] 
! date ! "r ( action accrues1 or  7,b7  
no lat] ?an two ye>s f ! date on :i* !  
,int]nal ,rev5ue ,s]vice mails its      
decision on ! adm9i/rative claim to !   
taxpay] by c]tifi$ or regi/]$ mail4  4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbb4  #d4   
,application ( mailbox rule to c]ta9    
paym5ts made ?r\gh ! ,electronic ,f$]al 
,tax ,paym5t ,sy/em  7a7 ,9 g5]al       
,section #gejb ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7g7 ,paym5ts  
made ?r\gh ! ,electronic ,f$]al ,tax    
,paym5t ,sy/em  7#a7 ,9 g5]al ,a        
qualifi$ ,electronic ,f$]al ,tax ,paym5t
 ,sy/em paym5t :i* is requir$ to be made
 )9 a prescrib$ p]iod or on or be=e a   
prescrib$ date "u au?ority ( any        
provision ( ?is title %all be treat$ z  
made on ! la/ day ( su* prescrib$ p]iod 
or on su* prescrib$ date1 z ! case may  

be4  7#b7 ,qualifi$ ,electronic ,f$]al  
,tax ,paym5t ,sy/em paym5t ,= purposes (
 ?is subsection1 ! t]m qualifi$         
,electronic ,f$]al ,tax ,paym5t ,sy/em  
paym5t means any paym5t if-- 7,a7 su*   
paym5t is made ?r\gh ! ,dep>tm5t ( !    
,treasury's ,electronic ,f$]al ,tax     
,paym5t ,sy/em 7& su* paym5t is n       
requir$ "u any provision ( ?is title to 
be made 9 ano!r mann]71  7,b7 su* paym5t
 is au?oriz$ to be made at ! e>lie/ "t  
su* paym5t c be made ?r\gh su* ,sy/em   
foll[+ su* au?orization1 &  7,c7 su*    
au?orization is provid$ )9 ! prescrib$  
p]iod ref]r$ to 9 p>agraph 7#a7 or on or
 be=e ! prescrib$ date ref]r$ to 9      
p>agraph 7#a71 z ! case may be4  7#c7   
,application ( c]ta9 exceptions1 includ+
 requirem5t t paym5t be p]mitt$ to be   
made by mail+ ,= c]ta9 paym5ts to :i*   
?is subsection does n apply1 see        
subsection 7d74  4  #e4 ,report on      
improvem5t ( tax fil+ ef=ts 9 rural     
areas  7a7 ,/udy ,! ,comptroll] ,g5]al (
 ! ,unit$ ,/ates %all conduct a /udy to 

id5tify1 ) respect to tax fil+ ef=ts 9  
rural areas-- 7#a7 actions t c be tak5  
to improve su* practices & ef=ts1  7#b7 
h9d]ances to su* practices & ef=ts1 if  
any1 &  7#c7 legislative au?ority t is  
lack+ or c\ld be helpful to improve su* 
practices & ef=ts1 if any4  7b7 ,report 
,n lat] ?an #ij days aft] ! date ( !    
enactm5t ( ?is section1 & e #ahj days   
!reaft] until ! date :i* is ?ree ye>s   
aft] su* enactm5t1 ! ,comptroll] ,g5]al 
( ! ,unit$ ,/ates %all provide to !     
appropriate ,congressional committees a 
report on ! results ( ! /udy "u         
subsection 7a71 :i* %all include-- 7#a7 
a compreh5sive plan ( action t includes 
specific /eps t ne$ to be tak5 to       
address any problems id5tifi$ pursuant  
to su* /udy1 &  7#b7 a description ( all
 actions tak51 z ( ! date ( ! report1 9 
fur!rance ( su* compreh5sive plan (     
action4