,,ii  #aah? ,,congress  #a/ ,session    
,s4 #aaja  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #cj1 #bjbc,mr4    
,braun 7= himself & ,mr4 ,scott (       
,florida7 introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,social  
,security ,act to remove ! re/riction on
 ! use ( ,coronavirus ,/ate ,fiscal     
,recov]y funds1 to am5d ! ,int]nal      
,rev5ue ,code ( #aihf to codify ! ,trump
 adm9i/ration rule on report+           
requirem5ts ( exempt organizations1 & = 
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,simplify1 ,don't      
,amplify ! ,,irs ,act4  ,i ,provisions  
relat+ to tax adm9i/ration & taxpay]    
protection  #aja4 ,prev5t+ weaponization
 ( ! ,int]nal ,rev5ue ,s]vice  7a7      
,organizations exempt f report+  7#a7   
,gross receipts ?re%old ,clause 7ii7 (  
section #fjcc7;a77#c77;,a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#e1jjj & ins]t+ #ej1jjj4  7#b7          
,organizations describ$ ,subp>agraph    

7,c7 ( section #fjcc7;a77#c7 ( !        
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7,a7 by /rik+ & at ! end (      
clause 7v71  7,b7 by /rik+ ! p]iod at ! 
end ( clause 7vi7 & ins]t+ a semicolon1 
&  7,c7 by add+ at ! end ! foll[+ new   
clauses3  7vii7 any o!r organization    
describ$ 9 section #eja7;c7 7o!r ?an a  
private f\ndation or a support+         
organization describ$ 9 section         
#eji7;a77#c772 &  7viii7 any            
organization 7o!r ?an a private         
f\ndation or a support+ organization    
describ$ 9 section #eji7;a77#c77 :i* is 
n describ$ 9 section #agj7;c77#b77;,a71 
or :i* is creat$ or organiz$ 9 a        
possession ( ! ,unit$ ,/ates1 :i* has no
 significant activity 7includ+ lobby+ & 
political activity & ! op]ation ( a     
trade or bus9ess7 o!r ?an inve/m5t      
activity 9 ! ,unit$ ,/ates4  4  7#c7    
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to taxable ye>s   
end+ aft] ! date ( ! enactm5t ( ?is     
,act4  7b7 ,cl>ification ( application  

to section #ebg organizations  7#a7 ,9  
g5]al ,p>agraph 7#a7 ( section #fjcc7;g7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$-- 7,a7 by /rik+ ,?is section &    
ins]t+ ,except z o!rwise provid$ by ?is 
subsection1 ?is section1 &  7,b7 by     
/rik+ = ! taxable ye>4 & ins]t+ = !     
taxable ye> 9 ! same mann] z to an      
organization exempt f taxation "u       
section #eja7;a744  7#b7 ,effective date
 ,! am5dm5ts made by ?is subsection %all
 apply to taxable ye>s end+ aft] ! date 
( ! enactm5t ( ?is ,act4  7c7 ,report+ (
 names & addresses ( contributors  7#a7 
,9 g5]al ,p>agraph 7#a7 ( section       
#fjcc7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end !       
foll[+3 ,except z provid$ 9 subsections 
7b77#e7 & 7g77#b77;,b71 su* annual      
return %all n be requir$ to include !   
names & addresses ( contributors to !   
organization44  7#b7 ,application to    
section #ebg organizations ,p>agraph    
7#b7 ( section #fjcc7;g7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$-- 7,a7 by

 /rik+ & at ! end ( subp>agraph 7,a71   
7,b7 by r$esignat+ subp>agraph 7,b7 z   
subp>agraph 7,c71 &  7,c7 by ins]t+ aft]
 subp>agraph 7,a7 ! foll[+ new          
subp>agraph3  7,b7 conta9+ ! names &    
addresses ( all sub/antial contributors1
 &  4  7#c7 ,effective date ,! am5dm5ts 
made by ?is subsection %all apply to    
taxable ye>s end+ aft] ! date ( !       
enactm5t ( ?is ,act4  #ajb4 ,limitation 
on taxpay] fund$ union (ficial "t =     
,int]nal ,rev5ue ,s]vice employees  7a7 
,9 g5]al ,section #gaca ( title #e1     
,unit$ ,/ates ,code1 is am5d$ by add+ at
 ! end ! foll[+3  7e7 ,! au?ority       
provid$ "u subsection 7d7 %all n apply )
 respect to ! ,int]nal ,rev5ue ,s]vice1 
or an employee ( ! ,int]nal ,rev5ue     
,s]vice1 dur+ ! p]iod ea* ye> beg9n+ on 
,febru>y #ab & end+ on ,april #ae4  4   
7b7 ,con=m+ am5dm5t ,section #gaca7;d7 (
 title #e1 ,unit$ ,/ates ,code1 is      
am5d$1 9 ! matt] prec$+ p>agraph 7#a71  
by /rik+ prec$+ & ins]t+ o!r4  7c7      
,application ,! am5dm5ts made by        

subsections 7a7 & 7b7 %all apply to any 
collective b>ga9+ agreem5t ent]$ into   
aft] ! date ( enactm5t ( ?is section4   
#ajc4 ,protect+ taxpay] privacy  7a7    
,increase ( p5alty = unau?oriz$         
disclosure ( taxpay] in=mation  7#a7 ,9 
g5]al ,p>agraph 7#a7 ( section #gbac7;a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ #e1jjj & ins]t+ #bej1jjj4
  7#b7 ,disclosures by tax return       
prep>]s ,subsection 7a7 ( section #gbaf 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ #a1jjj 7#ajj1jjj 9 ! case
 ( a disclosure or use to :i* section   
#fgac7;b7 applies7 & ins]t+ #bej1jjj4   
7#c7 ,effective date ,! am5dm5ts made by
 ?is subsection %all apply to           
disclosures made on or aft] ! date ( !  
enactm5t ( ?is ,act4  7b7 ,removal  7#a7
 ,9 g5]al ,section #ggja7;c77#a77;,a7 ( 
title #e1 ,unit$ ,/ates ,code1 is am5d$ 
by ins]t+ or 9 ! case ( an action       
involv+ a removal f ! s]vice = an alleg$
 violation ( section #gbac7;a77#a7 ( !  
,int]nal ,rev5ue ,code ( #aihf1 aft]    

describ$ 9 section #dcjc14  7#b7 ,rule (
 con/ruction ,! am5dm5ts made by        
p>agraph 7#a7 may n be con/ru$ to p]mit 
an (fic] or employee ( ! ,unit$ ,/ates  
to submit an appeal to ! ,m]it ,sy/ems  
,protection ,bo>d if t individual is    
dismiss$ f (fice or dis*>g$ f employm5t 
^u conviction = a violation ( section   
#gbac7;a77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  ,,ii ,re/ra9ts on ,,irs      
en=cem5t  #bja4 ,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> #bjbb4  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 
#bjb4 ,,jct ,report  7a7 ,9 g5]al ,n    
lat] ?an #ahj days aft] ! submission ( !
 fir/ tax gap projection to ,congress "u
 section #bja1 & 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  #bjc4 ,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> #bjbb 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 #bja4  7b7   
,sunset ,! provisions ( subsection 7a7  
%all n apply aft] ! date :i* is "o ye>  
aft] ! date ( ! enactm5t ( ?is section4 
#bjd4 ,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> #bjbb 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  #bje4 ,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 #bjbd--    
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  #bjf4 ,,irs ,fell[%ip      
,program  7a7 ,e/abli%m5t ,n lat] ?an   
,septemb] #cj1 #bjbd1 ! ,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      
,,iii ,provisions to r$uce improp] tax  
paym5ts  #cja4 ,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 title 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  #cjb4 ,improp] tax paym5t     
def9$ ,= purposes ( ?is title1 ! 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  #cjc4 ,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 
#cjd7;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  #cjd4  
,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 #cjc7;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 #cjc7;c72  7,b7 !    
plans = meet+ ! r$uction t>gets "u      
section #cjc7;a72 &  7,c7 ! plans &     
support+ analysis = ensur+ t initiatives
 und]tak5 9 accordance ) ?is title d n  
unduly burd5 taxpay] s]vices4  7#b7     
,appropriate congressional committees ,=
 purposes ( p>agraph 7#a71 ! t]m        
appropriate congressional committees    
means ! ,committee on ,f9ance ( ! ,s5ate
 & ! ,committee on ,ways & ,means ( !   
,h\se ( ,repres5tatives4  7c7 ,duties ( 
inspector g5]al ,n lat] ?an #fj days    
aft] ! date on :i* ! annual report      
requir$ "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  #cje4 ,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