,,ii #aah? ,,congress #a/ ,session ,s4 #ajed ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #bi1 #bjbc,mr4 ,braun introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,homel& ,security & ,gov]nm5tal ,affairs ,a ,,bill ,to r$uce improp] paym5ts & elim9ate wa/e 9 ,f$]al programs1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,,irs ,improp] ,paym5ts ,act4 #b4 ,f9d+s & purpose 7a7 ,f9d+s ,congress f9ds t :5 ! ,int]nal ,rev5ue ,s]vice makes paym5ts to taxpay]s1 ! ,int]nal ,rev5ue ,s]vices mu/ make e ef=t to confirm t ! "r recipi5t is receiv+ ! "r paym5t = ! "r reason at ! "r "t4 7b7 ,purpose ,! purpose ( ?is ,act is to-- 7#a7 r$uce improp] tax paym5ts by ! ,int]nal ,rev5ue ,s]vice-- 7,a7 by int5sify+ ef=ts to elim9ate paym5t error1 wa/e1 fraud1 & abuse2 & 7,b7 by cont9u+ to ensure t ! ,int]nal ,rev5ue ,s]vice provides accessible taxpay] s]vices2 7#b7 adopt a compreh5sive set ( policies1 includ+-- 7,a7 transp>5cy ( significant improp] tax paym5ts2 & 7,b7 acc\ntability = r$uc+ improp] tax paym5ts2 & 7#c7 protect taxpay] s]vices4 #c4 ,improp] tax paym5t def9$ ,= purposes ( ?is ,act1 ! t]m improp] tax paym5t means any cr$it or refund ( an ov]paym5t ( a tax impos$ "u ! ,int]nal ,rev5ue ,code ( #aihf t %\ld n h be5 made or t 0 made 9 an incorrect am\nt4 #d4 ,transp>5cy 7a7 ,9 g5]al ,n lat] ?an #ij days aft] ! date ( enactm5t ( ?is section1 ! ,secret>y ( ! ,treasury %all e/abli%1 9 coord9ation ) ! ,commission] ( ,int]nal ,rev5ue1 annual t>gets = r$uc+ improp] tax paym5ts made by ! ,int]nal ,rev5ue ,s]vice4 7b7 ,publi%$ in=mation 7#a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is section1 & annually !reaft]1 ! ,secret>y ( ! ,treasury %all publi% on ! int]net in=mation ab\t improp] tax paym5ts made by ! ,int]nal ,rev5ue ,s]vice4 7#b7 ,cont5ts ,! in=mation publi%$ "u p>agraph 7#a7 %all include1 subject to ,f$]al privacy policies & to ! ext5t p]mitt$ by law-- 7,a7 ! "n ( ! acc\ntable (ficial designat$ "u section #e7;a72 7,b7 rates & am\nts z ( ! date ( enactm5t ( ?is section1 & hi/orical rates & am\nts1 ( improp] tax paym5ts made by ! ,int]nal ,rev5ue ,s]vice1 includ+1 if kn[n & appropriate1 ! causes ( ! improp] tax paym5ts2 7,c7 rates & am\nts z ( ! date ( enactm5t ( ?is section1 & hi/orical rates & am\nts1 ( ! recov]y ( improp] tax paym5ts 7e/imat$ on ! basis ( applicable samples :]e appropriate72 & 7,d7 ! annual t>gets = r$uc+ improp] tax paym5ts4 7c7 ,me?odology ,! me?odology us$ = id5tify+ & measur+ improp] tax paym5ts "u ?is section %all meet ! requirem5t ( section #cceb7;c77#a77;,a7 ( title #ca1 ,unit$ ,/ates ,code4 7d7 ,l9ks ,! ,commission] ( ,int]nal ,rev5ue %all prom95tly display on ! homepage ( ! website ( ! ,int]nal ,rev5ue ,s]vice a l9k to int]net-bas$ res\rces = address+ improp] tax paym5ts1 includ+ ! in=mation publi%$ "u subsection 7b77#a74 #e4 ,acc\ntability & coord9ation 7a7 ,acc\ntable (ficials ,n lat] ?an #abj days aft] ! date ( enactm5t ( ?is section1 ! ,commission] ( ,int]nal ,rev5ue %all designate an (ficial to be acc\ntable = meet+ ! r$uction t>gets "u section #d7;a7 )\t unduly burd5+ taxpay] s]vices4 7b7 ,report 7#a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is section1 & annually !reaft]1 ! (ficial :o is designat$ "u subsection 7a7 %all provide ! ,director ( ! ,(fice ( ,managem5t & ,budget & ! appropriate congressional committees a report t includes-- 7,a7 ! me?odology us$ = id5tify+ & measur+ improp] tax paym5ts "u section #d7;c72 7,b7 ! plans = meet+ ! r$uction t>gets "u section #d7;a72 & 7,c7 ! plans & support+ analysis = ensur+ t initiatives und]tak5 9 accordance ) ?is title d n unduly burd5 taxpay] s]vices4 7#b7 ,appropriate congressional committees ,= purposes ( p>agraph 7#a71 ! t]m appropriate congressional committees means ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives4 7c7 ,duties ( inspector g5]al ,n lat] ?an #fj days aft] ! date on :i* ! annual report requir$ "u subsection 7b7 is submitt$1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration %all-- 7#a7 assess ! level ( risk = improp] tax paym5ts by ! ,int]nal ,rev5ue ,s]vice2 7#b7 det]m9e ! ext5t ( ov]sight w>rant$ 79 addition to ov]sight requirem5ts "u section #ccec ( title #ca1 ,unit$ ,/ates ,code72 & 7#c7 provide ! ,commission] ( ,int]nal ,rev5ue ) recomm5dations1 if any1 = modify+ ! me?odology1 improp] tax paym5t r$uction plans1 or taxpay] s]vices4 7d7 ,ag5cy failure 7#a7 ,9 g5]al ,if ! ,int]nal ,rev5ue ,s]vice does n demon/rate an improvem5t 9 r$uc+ improp] tax paym5ts1 fails to develop a plan to meet r$uction t>gets "u subsection 7b77#a77;,b71 or fails to implem5t ! plans describ$ 9 subsection 7b77#a77;,c7 = n less ?an #b consecutive ye>s1 ! (ficial designat$ "u subsection 7a7 %all submit to ! ,commission] ( ,int]nal ,rev5ue1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 & ! ,*ief ,f9ancial ,(fic] ( ! ,int]nal ,rev5ue ,s]vice a report t-- 7,a7 describe ! likely causes ( ! lack or improvem5t or failure2 & 7,b7 proposes a rem$ial plan4 7#b7 ,review ,annually1 ! ,commission] ( ,int]nal ,rev5ue %all1 ) respect to a rem$ial plan propos$ "u p>agraph 7#a77;,b7-- 7,a7 review ! rem$ial plan2 & 7,b7 9 consultation ) ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration & ,*ief ,f9ancial ,(fic] ( ! ,int]nal ,rev5ue ,s]vice1 =w>d ! rem$ial plan & any additional comm5ts & analysis to ! ,director ( ! ,(fice ( ,managem5t & ,budget4 #f4 ,policy proposals 7a7 ,9 g5]al ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is section1 ! ,secret>y ( ! ,treasury1 9 consultation ) ! ,commission] ( ,int]nal ,rev5ue & ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 %all develop policy recomm5dations1 includ+ pot5tial legislative proposals1 design$ to r$uce improp] tax paym5ts1 includ+ improp] tax paym5ts caus$ by error1 wa/e1 fraud1 & abuse1 made by ! ,int]nal ,rev5ue ,s]vice4 7b7 ,inclusion ,! recomm5dations develop$ "u subsection 7a7 %all be includ$1 z appropriate1 9 ! budget ( ! ,presid5t "u section #aaje7;a7 ( title #ca1 ,unit$ ,/ates ,code1 = fiscal ye> #bjbd & ea* fiscal ye> !reaft]4