,,ii  #aagth ,,congress  #b;d ,session  
,s4 #dhcb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ac1
 #bjbb,mr4 ,thune 7for himself and ,ms4 
,collins7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to temporarily prohibit the hiring of  
additional ,internal ,revenue ,service  
employees until a certain level of      
taxpayer services have improved1 and for
 other purposes4  #a4 ,short title ,this
 ,act may be cited as the ,increase     
,reliable ,services ,now ,act4  #b4     
,temporary prohibition on additional tax
 enforcement personnel  7a7 ,in general 
,notwithstanding any other provisions of
 law1 the ,internal ,revenue ,service   
may not hire any person for the purpose 
of conducting enforcement activities    
during the period beginning on the date 
of the enactment of this ,act and ending
 on the first date after such date on   
which-- 7#a7 the ,internal ,revenue     
,service has maintained1 for #f         

consecutive months-- 7,a7 a level of    
service for accounts management phone   
lines of not less than #gj percent2 and 
7,b7 an average speed of answering calls
 in #e minutes or less2 and  7#b7 not   
less than #ij percent of the regular    
employees of the ,internal ,revenue     
,service perform work in person at their
 job sites4  7b7 ,enforcement activities
 ,for purposes of this section1 the term
 enforcement activities means activities
 described in section                   
#ajcja7;a77#a77;,a77ii7 of ,public ,law 
#aag-afi4  #c4 ,prohibition on use of   
additional ,internal ,revenue ,service  
funds for taxpayer audits ,section      
#ajcja7;a77#a777;,a77ii7 of ,public ,law
 #aag-afi is amended by inserting before
 the period at the end the following3 3 
,provided further1 ,that the ,internal  
,revenue ,service shall not audit       
taxpayers with taxable incomes below    
#djj1jjj at a greater rate than such    
taxpayers were audited for the most     
recent taxable year beginning before the

 date of the enactment of this ,act4    
#d4 ,temporary prohibition on ,internal 
,revenue ,service hiring  7a7 ,in       
general ,notwithstanding any other      
provisions of law1 the ,internal        
,revenue ,service may not hire any      
person 7other than for activities       
related to return processing and call   
center operations7 during the period    
beginning on the date of the enactment  
of this ,act and ending on the first    
date after such date on which the       
,internal ,revenue ,service meets the   
requirements of subsection 7b74  7b7    
,requirements ,the requirements         
specified in this subsection are the    
following3 7#a7 ,with respect to the    
processing of taxpayer correspondence1  
tax forms1 and payments1 the ,internal  
,revenue ,service has a backlog not in  
excess of #a1jjj1jjj cases4  7#b7 ,with 
respect to tax returns eligible for a   
refund1 refunds are issued to taxpayers 
on average within six weeks or less of  
the receipt of the return4