,,ii  #aag? ,,congress  #a/ ,session    
,s4 #bjee  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ae1 #bjba,mr4   
,grassley 7= himself & ,mr4 ,wyd57      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to modify & re=m  
rules relat+ to inve/igations &         
:i/lebl[]s1 & = o!r purposes4  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,,irs  
,:i/lebl[] ,program ,improvem5t ,act (  
#bjba4  #b4 ,/&>d & scope ( review (    
:i/lebl[] aw>d det]m9ation  7a7 ,9 g5]al
 ,p>agraph 7#d7 ( section #gfbc7;b7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ appeal$ to &      
ins]t+ review$ by2 &  7#b7 by add+ at ! 
end ! foll[+3 ,any review by ! ,tax     
,c\rt "u ! prec$+ s5t5ce %all be de novo
 & %all be bas$ on ! adm9i/rative record
 e/abli%$ at ! "t ( ! orig9al           
det]m9ation & any additional newly      
discov]$ or previ\sly unavailable       
evid5ce44  7b7 ,con=m+ am5dm5t ,! head+ 

( p>agraph 7#d7 ( section #gfbc7;b7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,appeal & ins]t+ ,review4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to cases "u section  
#gfbc7;b77#d7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf :i* are p5d+ on1 or fil$ on or 
aft]1 ! date ( ! enactm5t ( ?is ,act4   
#c4 ,exemption f seque/ration  7a7 ,9   
g5]al ,section #bee ( ! ,balanc$ ,budget
 & ,em]g5cy ,deficit ,control ,act (    
#aihe 7#b ,u4,s4,c4 #ije7 is am5d$--    
7#a7 by r$esignat+ subsection 7k7 z     
subsection 7l72 &  7#b7 by ins]t+ aft]  
subsection 7j7 ! foll[+3  7k7 ,aw>ds to 
:i/lebl[]s ,an aw>d au?oriz$ "u section 
#gfbc ( ! ,int]nal ,rev5ue ,code ( #aihf
 %all be exempt f r$uction "u any ord]  
issu$ "u ?is "p4  4  7b7 ,applicability 
,! am5dm5t made by ?is section %all     
apply to any seque/ration ord] issu$ "u 
! ,balanc$ ,budget & ,em]g5cy ,deficit  
,control ,act ( #aihe 7#b ,u4,s4,c4 #ijj
 et seq47 aft] ,decemb] #ca1 #bjbj4  #d4
 ,:i/lebl[] privacy protections  7a7 ,9 

g5]al ,p>agraph 7#d7 ( section #gfbc7;b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z  
am5d$ by section #b1 is fur!r am5d$--   
7#a7 by /rik+ det]m9ation4--,any        
det]m9ation & ins]t+ 8det]m9ation4--    
7,a7 ,9 g5]al ,any det]m9ation  1 &     
7#b7 by add+ at ! end ! foll[+ new      
subp>agraph3  7,b7 ,presumption (       
anonymity ,= purposes ( ,rule #cde7;a7 (
 ! ,tax ,c\rt ,rules ( ,practice &      
,proc$ure 7z 9 effect on ! date ( !     
enactm5t ( ! ,,irs ,:i/lebl[] ,program  
,improvem5t ,act ( #bjba71 & any        
successor rule1 ) respect to any action 
"u ?is p>agraph !re %all be a rebuttable
 presumption t a :i/lebl[] w\ld be      
subject to retaliation1 physical h>m1   
social & pr(essional /igma1 or economic 
di/ress :i* outweighs ! c\nt]balanc+    
societal int]e/s 9 kn[+ ! :i/lebl[]'s   
id5tity4  4  7b7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to petitions fil$ "u ,rule #cde7;a7 ( ! 
,tax ,c\rt ,rules ( ,practice &         
,proc$ure :i* are p5d+ on1 or fil$ on or

 aft]1 ! date ( ! enactm5t ( ?is ,act4  
#e4 ,modification ( ,,irs :i/lebl[]     
report  7a7 ,9 g5]al ,section #djf7;c7 (
 division ,a ( ! ,tax ,relief & ,heal?  
,c>e ,act ( #bjjf is am5d$ by /rik+ su* 
use1 9 p>agraph 7#a7 & ins]t+ su* use   
7:i* %all include a li/ & descriptions (
 ! top tax avoidance s*emes1 n to exce$ 
#aj1 disclos$ by :i/lebl[]s dur+ su*    
ye>714  7b7 ,effective date ,! am5dm5t  
made by ?is section %all apply to       
reports ! due date = :i* are aft] !     
enactm5t ( ?is ,act4  #f4 ,int]e/ on    
:i/lebl[] aw>ds  7a7 ,9 g5]al ,section  
#gfbc7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by r$esignat+ p>agraphs  
7#e7 & 7#f7 z p>agraphs 7#f7 & 7#g71    
respectively1 & by ins]t+ aft] p>agraph 
7#e7 ! foll[+ new p>agraph3  7#e7       
,int]e/  7,a7 ,9 g5]al ,if ! ,secret>y  
has n provid$ notice to an individual   
describ$ 9 p>agraph 7#a7 ( a prelim9>y  
aw>d det]m9ation be=e ! applicable date1
 ! am\nt ( any aw>d "u ?is subsection   
%all include int]e/ f su* date at !     

ov]paym5t rate "u section #ffba7;a74    
7,b7 ,exception ,no int]e/ %all accrue  
"u ?is p>agraph aft] ! date on :i* !    
,secret>y provides notice to !          
individual ( a prelim9>y aw>d           
det]m9ation4  7,c7 ,applicable date ,=  
purposes ( ?is p>agraph1 ! applicable   
date is ! date t is #ab mon?s aft] !    
fir/ date on :i*-- 7i7 all ( ! proce$s  
result+ f actions subject to ! aw>d     
det]m9ation h be5 collect$1 &  7ii7     
ei!r-- 7,i7 ! /atutory p]iod = fil+ a   
claim = refund has expir$1 or  7,,ii7 ! 
taxpay]s subject to ! actions & !       
,secret>y h agre$ ) f9ality to ! tax or 
o!r liabilities = ! p]iods at issue1 &  
ei!r ! taxpay]s h waiv$ ! "r to file a  
claim = refund or any claim = refund has
 be5 resolv$4  4  7b7 ,effective date ,!
 am5dm5ts made by ?is section %all take 
effect on ! date ( ! enactm5t ( ?is     
,act4  #g4 ,ret5tion ( collect$ proce$s 
to fund program co/s  7a7 ,9 g5]al      
,section #gfbc ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 

! foll[+ new subsection3  7e7 ,ret5tion 
( collect$ proce$s ,to fund program co/s
  7#a7 ,9 g5]al ,! ,secret>y may reta9  
annually up to #c p]c5t ( ! am\nt (     
proce$s collect$ z a result ( actions   
describ$ 9 subsection 7a7 7includ+ any  
relat$ actions7 or f any settlem5ts 9   
response to su* actions to be us$ =     
program co/s 7)9 ! mean+ ( section      
#fcjg7;d77#b77 associat$ ) adm9i/]+ !   
:i/lebl[] programs "u ?is section1      
includ+ reimburs+ ! applicable divisions
 ( ! ,int]nal ,rev5ue ,s]vice = co/s    
associat$ ) inve/igat+ :i/lebl[] claims1
 except t ! am\nt s reta9$ 9 any ye>    
%all n exce$ #aj1jjj1jjj4 ,! ,secret>y  
%all keep adequate records reg>d+ am\nts
 s reta9$ & us$4  7#b7 ,coord9ation     
rules ,! am\nt cr$it$ z paid by any     
taxpay]1 & any aw>d to a :i/lebl[]1 %all
 be det]m9$ )\t reg>d to ?is subsection4
  7#c7 ,adju/m5t = inflation ,9 ! case (
 cal5d> ye>s beg9n+ aft] #bjbb1 !       
#aj1jjj1jjj am\nt 9 p>agraph 7#a7 %all  
be increas$ by an am\nt equal to-- 7,a7 

su* doll> am\nt1 multipli$ by  7,b7 !   
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
#bjba = #bjaf 9 subp>agraph 7,a77ii7    
!re(4  ,if any increase "u ! prec$+     
s5t5ce is n a multiple ( #aj1jjj1 su*   
increase %all be r\nd$ to ! next l[e/   
multiple ( #aj1jjj4  4  7b7 ,effective  
date ,! am5dm5t made by ?is section %all
 apply to proce$s collect$ aft] ! date (
 ! enactm5t ( ?is ,act4  #h4 ,correction
 reg>d+ d$uctions = attorney's fees  7a7
 ,9 g5]al ,section #fb7;a77#ba77;,a77i7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ #gfbc7;b7 & ins]t+ #gfbc4
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to taxable ye>s 
end+ aft] ! date ( ! enactm5t ( ?is     
,act4