,,ii  #aag? ,,congress  #b;d ,session   
,s4 #ejad  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #bi1         
#bjbb,mr4 ,m>%all 7= himself & ,mr4     
,braun7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to require !       
,int]nal ,rev5ue ,s]vice to pay = co/s  
incurr$ by c]ta9 p]sons 9 ! c\rse ( an  
audit4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,prev5t+ ,frivol\s ,actions by
 ,,irs ,ag5ts ,act4  #b4 ,fees & exp5ses
 ( audits  7a7 ,9 g5]al ,sub*apt] ,a (  
*apt] #gh ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by r$esignat+ section    
#gfac z section #gfad & by ins]t+ aft]  
section #gfab ! foll[+ new section3     
#gfac4 ,fees & exp5ses ( audits  7a7 ,9 
g5]al ,9 ! case ( an eligible taxpay]1 !
 taxpay] %all be entitl$ to ! paym5t (  
any fees or o!r exp5ses paid or incurr$ 
by ! taxpay] 9 ! c\rse ( an audit "u ?is
 subtitle4  7b7 ,tim+ ( paym5t ,! paym5t
 "u subsection 7a7 %all be due aft] !   
disposition ( ! taxpay]'s case1 includ+ 

completion ( any judicial proce$+s4  7c7
 ,eligible taxpay] ,= purposes ( ?is    
section1 ! t]m eligible taxpay] means a 
taxpay] ^: gross income = ! taxable ye> 
9 :i* ! audit is comm5c$ does n exce$   
#djj1jjj1 & :o is n convict$ ( any crime
 relat$ to ! audit describ$ 9 subsection
 7a7 or ! case describ$ 9 subsection    
7b74  4  7b7 ,cl]ical am5dm5t ,! table (
 sections = sub*apt] ,a ( *apt] #gh ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+3  ,sec4 #gfac4
 ,fees & exp5ses ( audits4  4  #c4      
,attorney's fees1 etc  7a7 ,9 g5]al     
,*apt] #gf ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end ! foll[+
 new sub*apt]3  ,f ,fees & exp5ses      
,sec4 #gdie4 ,fees & exp5ses4  #gdie4   
,fees & exp5ses ,9 ! case ( any civil or
 crim9al proce$+ br\ght by or at !      
reque/ ( ! ,secret>y 9 :i* ! taxpay]    
prevails 9 c\rt1 ! taxpay] %all be      
entitl$ to ! paym5t ( attorney's fees1  
c\rt co/s1 & o!r exp5ses relat$ to !    
taxpay]'s def5se 9 su* proce$+4  4  7b7 

,cl]ical am5dm5t ,! table ( sub*apt]s = 
*apt] #gf ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end !       
foll[+3  ,,sub*apt] ,f--,fees & exp5ses 
4