,,ii  #aah? ,,congress  #a/ ,session    
,s4 #abdi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #bj1 #bjbc,mr4  
,scott ( ,s\? ,c>ol9a 7= himself1 ,mr4  
,b>rasso1 ,mrs4 ,blackburn1 ,mr4 ,braun1
 ,mr4 ,cotton1 ,mr4 ,crapo1 ,ms4        
,lummis1 & ,mr4 ,ris*7 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to modify ! proc$ural rules =     
p5alties4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,,irs ,acc\ntability &     
,taxpay] ,protection ,act 4  #b4        
,modification ( proc$ural requirem5ts = 
p5alties "u ! ,int]nal ,rev5ue ,code (  
#aihf  7a7 ,9 g5]al ,section            
#fgea7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 by /rik+ ( su* 
assessm5t & ins]t+ ) respect to !       
application ( su* p5alty1 &  7#b7 by    
add+ at ! end ! foll[+ new s5t5ce ,!    
approval requir$ "u ! prec$+ s5t5ce %all
 be giv5 at a "t 9 ! pre-assessm5t      
process :5 su* sup]visor or high] level 

(ficial has ! discretion to give or     
)hold su* approval44  7b7 ,effective    
date ,! am5dm5ts made by subsection 7a7 
%all apply to notices issu$1 & (fsets or
 def5ses ass]t$1 aft] ! date ( !        
enactm5t ( ?is ,act4