,,ii  #aag? ,,congress  #a/ ,session    
,s4 #bgba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ac1         
#bjba,mr4 ,crapo 7= himself1 ,mr4       
,tillis1 ,mr4 ,b>rasso1 ,mr4 ,cassidy1  
,mr4 ,cram]1 ,mr4 ,braun1 ,mr4 ,rubio1  
,mr4 ,r\nds1 ,mr4 ,lank=d1 ,ms4         
,murk[ski1 ,mr4 ,"y1 & ,mr4 ,boozman7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to require !       
,int]nal ,rev5ue ,s]vice to issue a     
report on ! tax gap1 to e/abli% a       
fell[%ip program )9 ! ,int]nal ,rev5ue  
,s]vice to recruit mid-c>e] tax         
pr(essionals to create & p>ticipate 9 an
 audit task =ce1 & = o!r purposes4  #a4 
,tax gap projection  7a7 ,9 g5]al ,n    
lat] ?an #ahj days aft] ! date ( !      
enactm5t ( ?is section1 & no lat] ?an   
,july #ca annually !reaft]1 !           
,commission] ( ,int]nal ,rev5ue %all    
submit to ,congress a projection detail+
 ! tax gap e/imate = ! mo/ rec5t taxable
 ye> z is practicable us+ ! mo/ rec5tly 

available data1 & includ+ id5tification 
& detail$ descriptions ( ! data us$ =   
su* projection & cle> id5tification ( ! 
am\nt ( ! project$ tax gap associat$ )  
nonfil+1 und]report+1 & und]paym5t      
7includ+ id5tify+ ! am\nt subject to    
collection actions74  7b7 ,use (        
artificial intellig5ce ,to ! ext5t      
practicable1 = purposes ( r$uc+ ! burd5 
on taxpay]s subject to ,national ,rese>*
 ,program audits1 ! ,commission] %all   
use artificial intellig5ce1 includ+     
neural ma*9e le>n+1 & o!r available data
 analysis tools1 includ+ comm]cial      
analytic data provid]s1 to calculate a  
projection describ$ 9 subsection 7a74   
7c7 ,national rese>* program audits ,9  
calculat+ a projection describ$ 9       
subsection 7a71 ! ,commission] (        
,int]nal ,rev5ue %all n und]take m      
,national ,rese>* ,program audits 9 any 
"o fiscal ye> ?an are und]tak5 9 fiscal 
ye> #bjba4  7d7 ,tax gap ,= purposes (  
?is section1 ! t]m tax gap means !      
diff]5ce betwe5 tax liabilities ow$ to !

 ,unit$ ,/ates "u ! ,int]nal ,rev5ue    
,code ( #aihf & ^? liabilities actually 
collect$ by ! ,int]nal ,rev5ue ,s]vice4 
#b4 ,,jct ,report  7a7 ,9 g5]al ,n lat] 
?an #ahj days aft] ! submission ( ! fir/
 tax gap projection to ,congress "u     
section #a1 & n lat] ?an #ij days aft] !
 submission ( ea* successive submission1
 ! ,*ief ( ,/aff ( ! ,jo9t ,committee on
 ,taxation %all submit to ! ,committee  
on ,ways & ,means ( ! ,h\se (           
,repres5tatives & ! ,committee on       
,f9ance ( ! ,s5ate a report analyz+ su* 
projection1 includ+-- 7#a7 id5tification
 ( me?odologies us$1  7#b7 any /ati/ical
 or me?odological unc]ta9ties1  7#c7 !  
effect ( outdat$ data1 if any1 on !     
accuracy ( su* projection1 &  7#d7 su*  
additional in=mation z ! ,jo9t          
,committee on ,taxation det]m9es is     
useful = ,congress to use to assess &   
analyze ! tax gap projections provid$ by
 ! ,commission] ( ,int]nal ,rev5ue4  7b7
 ,release ( in=mation ,= purposes (     
facilitat+ ! report describ$ 9          

subsection 7a71 ! ,secret>y ( !         
,treasury %all1 9 a timely mann]1       
provide to ! ,jo9t ,committee on        
,taxation su* in=mation z su* committee 
reque/s4  #c4 ,re/riction on increas$   
en=cem5t funds  7a7 ,9 g5]al ,not)/&+   
any o!r provision ( law1 no funds       
appropriat$ to ! ,dep>tm5t ( ! ,treasury
 = audit & en=cem5t purposes 9 excess ( 
! levels appropriat$ = su* purposes 9   
fiscal ye> #bjba may be exp5d$ = su*    
purposes1 includ+ = sal>ies1 exp5ses1 & 
en=cem5t activities1 until #ahj days    
aft] ! ,int]nal ,rev5ue ,s]vice publi%es
 an updat$ tax gap projection pursuant  
to1 & compliant )1 section #a4  7b7     
,sunset ,! provisions ( subsection 7a7  
%all n apply aft] ! date :i* is "o ye>  
aft] ! date ( ! enactm5t ( ?is section4 
#d4 ,re/riction on increas$ fund+ = o!r 
specifi$ purposes  7a7 ,9 g5]al ,not)/&+
 any o!r provision ( law1 no funds      
appropriat$ to ! ,dep>tm5t ( ! ,treasury
 9 excess ( ! levels appropriat$ =      
specifi$ purposes 9 fiscal ye> #bjba may

 be exp5d$ = specifi$ purposes4  7b7    
,specifi$ purposes ,= purposes (        
subsection 7a71 ! t]m specifi$ purposes 
means-- 7#a7 ! implem5tation ( new      
in=mation report+ requirem5ts on fl[s ( 
deposits & )drawals 9 individual &      
small-bus9ess bank+ acc\nts & o!r       
f9ancial acc\nts1  7#b7 ! t>get+ (      
,unit$ ,/ates citiz5s 9 response to !   
ex]cise by su* citiz5s ( any legally    
protect$ or recogniz$ "r gu>ante$ "u !  
,fir/ ,am5dm5t to ! ,unit$ ,/ates       
,con/itution1  7#c7 ! t>get+ ( a gr\p = 
regulatory scrut9y bas$ on ! ideological
 beliefs ( su* gr\p1  7#d7 ! audit+ (   
individual taxpay]s ) an adju/$ gross   
income ( less ?an #djj1jjj1 &  7#e7 !   
hir+ "u an agreem5t pursuant to !       
,intragov]nm5tal ,p]sonnel ,act ( #aigj 
7sections #ccga et seq4 ( title #e1     
,unit$ ,/ates ,code7 or any o!r au?ority
 ( an au?oriz$ rese>*] :o is n a full "t
 ,f$]al employee to access data subject 
to privacy protections af=d$ by section 
#fajc ( ! ,int]nal ,rev5ue ,code (      

#aihf4  #e4 ,effici5t use ( exi/+ ,,irs 
res\rces ,= purposes ( increas+ en=cem5t
 actions 9 areas ( high noncompliance & 
r$uc+ ! corporate audit no-*ange rate ( 
! ,int]nal ,rev5ue ,s]vice to bel[ #bj  
p]c5t by #bjbc-- 7#a7 ! ,secret>y 7or ! 
,secret>y's delegate7 %all1 n lat] ?an  
#ahj days aft] ! date ( ! enactm5t ( ?is
 section-- 7,a7 update ! me?odology t is
 us$ = ! selection ( corporate returns =
 audit1 &  7,b7 reassign res\rces ( !   
,int]nal ,rev5ue ,s]vice su* t !        
majority ( high-income nonfil]s are     
subject to en=cem5t actions1 &  7#b7 !  
,comptroll] ,g5]al ( ! ,unit$ ,/ates    
%all1 )9 "o ye> aft] ! date ( ! enactm5t
 ( ?is section1 issue a compreh5sive    
report to ,congress on in=mation returns
 & data collect$ by ! ,int]nal ,rev5ue  
,s]vice t c\ld be deploy$ = compliance  
activities b t are n curr5tly us$ = su* 
activities4  #f4 ,,irs ,fell[%ip        
,program  7a7 ,e/abli%m5t ,n lat] ?an   
,septemb] #cj1 #bjbb1 ! ,commission] (  
,int]nal ,rev5ue 7h]e9aft] kn[n z !     

,commission]7 aft] consultation ) !     
,*ief ,c\nsel ( ! ,int]nal ,rev5ue      
,s]vice 7h]e9aft] kn[n z ! ,*ief        
,c\nsel71 %all e/abli% )9 ! ,int]nal    
,rev5ue ,s]vice a fell[%ip program      
7h]e9aft] kn[n z ! program7 to recruit  
private sector tax exp]ts to jo9 !      
,int]nal ,rev5ue ,s]vice to create &    
p>ticipate 9 ! audit task =ce e/abli%$  
"u subsection 7e74  7b7 ,objective ,!   
,commission]1 aft] consultation ) !     
,*ief ,c\nsel1 %all design ! program 9 a
 mann] su* t ! program-- 7#a7 addresses 
su* tax cases h&l$ by ! ,int]nal ,rev5ue
 ,s]vice z ! ,commission] det]m9es--    
7,a7 are ! mo/ complex1 or  7,b7 include
 new & em]g+ issues1 &  7#b7 recruits & 
reta9s out/&+ & qualifi$ tax exp]ts4    
7c7 ,adv]tisem5t ( program ,!           
,commission] %all adv]tise ! program 9  
su* a way z to attract mid-c>e] tax     
pr(essionals1 includ+ c]tifi$ public    
acc\ntants1 tax attorneys1 & su* o!r tax
 pr(essionals z ! ,commission] det]m9es 
are appropriately qualifi$ to h&le ! mo/

 complex tax cases4  7d7 ,/ructure  7#a7
 ,9 g5]al ,! program %all be /aff$ by n 
few] ?an #cj fell[s at ! discretion ( ! 
,commission] bas$ on ne$s ( ! ,int]nal  
,rev5ue ,s]vice & ! availability (      
qualifi$ c&idates4  7#b7 ,t]m ( s]vice  
7,a7 ,9 g5]al ,ea* fell[ %all be hir$ = 
a #b-1 #c-1 or #d-ye> t]m ( s]vice4     
7,b7 ,ext5sions  7i7 ,9 g5]al ,a fell[  
may apply =1 & ! ,commission] may grant1
 a #a-ye> ext5sion ( ! fell[%ip4  7ii7  
,no limit on numb] ( ext5sions ,!re %all
 be no limit on ! numb] ( ext5sions "u  
clause 7i74  7#c7 ,fell[%ip vacancies ,!
 ,commission]1 aft] consultation ) !    
,*ief ,c\nsel1 %all fill vacant         
fell[%ips-- 7,a7 9 su* a mann] z to     
ensure t ! program is /aff$ ) no few]   
?an #ae fell[s1 &  7,b7 z soon z        
practicable aft] ! vacancy arises4  7#d7
 ,hir+ au?ority ,! ,commission] %all h  
au?ority to p]man5tly hire a fell[ at ! 
end ( ! t]m ( s]vice = su* fell[4  7e7  
,task =ce ,n lat] ?an ! date on :i* !   
fir/ fell[%ip is aw>d$ "u ?is section1 !

 ,commission] %all e/abli% a task =ce )9
 ! ,int]nal ,rev5ue ,s]vice & ! (fice ( 
! ,*ief ,c\nsel 9 bo? national &        
regional (fice placem5ts t includes !   
fell[s hir$ pursuant to subsection 7d71 
! purpose ( :i* is to-- 7#a7 p]=m audit 
case selection1  7#b7 educate ,int]nal  
,rev5ue ,s]vice employees on em]g+      
issues1  7#c7 audit select$ taxpay]s1   
7#d7 address (f%ore tax evasion & issues
 implicat+ ! ,=eign ,acc\nt ,tax        
,compliance ,act1 &  7#e7 id5tify1      
m5tor1 & tra9 junior employees f !      
,int]nal ,rev5ue ,s]vice ) respect to   
audits4  7f7 ,composition ,! task =ce   
e/abli%$ "u subsection 7e7 may be       
compos$ ( bo?-- 7#a7 fell[s1 &  7#b7    
p]man5t employees ( ! ,int]nal ,rev5ue  
,s]vice4  7g7 ,pay ( fell[s  7#a7 ,9    
g5]al ,! ,secret>y ( ! ,treasury 7or !  
,secret>y's delegate7 %all det]m9e1     
subject to ! provisions ( ?is           
subsection1 ! pay ( fell[s recruit$ "u  
subsection 7a74  7#b7 ,pay scale ,=     
purposes ( p>agraph 7#a71 ! pay ( a     

fell[ %all n be less ?an ! m9imum rate  
payable = ,,gs-#ae ( ! ,g5]al ,s*$ule & 
%all n exce$ ! am\nt ( annual           
comp5sation 7exclud+ exp5ses7 specifi$ 9
 section #ajb ( title #c1 ,unit$ ,/ates 
,code4  7h7 ,adm9i/ration ( program ,!  
,secret>y may appo9t a lead program     
(fic] to adm9i/] & adv]tise ! program4  
7i7 ,annual review & report ,n lat] ?an 
#a ye> aft] ! date on :i* ! fir/        
fell[%ip is aw>d$ "u ?is section1 &     
annually !reaft]1 ! ,commission] %all   
submit to ,congress a report conta9+--  
7#a7 an analysis ( ! effects ( !        
program1  7#b7 an analysis ( ! return on
 inve/m5t ( ! program1 includ+          
calculations ( all co/s incurr$ & all   
tax rev5ue & p5alties collect$ due to ! 
"w ( ! task =ce1  7#c7 a description ( !
 total numb] ( fell[s :o apply ea* ye>1 
&  7#d7 recomm5dations = *anges to !    
program1 if any4  7j7 ,rules &          
regulations ,! ,commission]1 ) !        
approval ( ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's delegate1 o!r ?an !      

,commission]71 %all promulgate su* rules
 & regulations z may be necess>y = !    
effici5t adm9i/ration ( ! program4