,,ii  #aahth ,,congress  #ast ,session  
,s4 #accg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #bg1    
#bjbc,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    
access for accounts management phone    
lines of not less than #ij percent2 and 
7,b7 an average speed of answering      
enterprise-wide calls in #d 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     
,definitions ,for purposes of this      
section-- 7#a7 ,enforcement activities  
,the term enforcement activities means  
activities described in section         
#ajcja7;a77#a77;,a77ii7 of ,public ,law 
#aag-afi4  7#b7 ,level of access ,the   
term level of access means a telephone  
performance measure that reflects       
overall taxpayer call demand and        
,internal ,revenue ,service assistance  
and is calculated by dividing-- 7,a7 the
 sum of assistor calls answered and the 
automated calls answered2 by  7,b7 the  
total dialed number attempts 7not       
including any dialed number attempts    
after hours74  #c4 ,prohibition on use  

of additional ,internal ,revenue        
,service funds for taxpayer audits      
,section #ajcja7;a77#a77;,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    
completion of processing original and   
amended tax returns1 the completion of  
processing suspended tax returns1 and   
the resolution of accounts management   
cases1 the ,internal ,revenue ,service  
has an aggregate inventory not in excess
 of #e1jjj1jjj items as of the close of 
any calendar quarter4  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  #e4 ,reports
  7a7 ,in general ,not later than #g    
days after the last day of each calendar
 quarter beginning during the applicable
 period1 the ,commissioner of ,internal 
,revenue1 in consultation with the      
,treasury ,inspector ,general for ,tax  
,administration1 shall submit to the    
appropriate ,congressional committees   
report on-- 7#a7 the level of access for
 accounts management phone lines for    

each month during such calendar quarter2
  7#b7 the average speed of answering   
enterprise-wide calls for each month    
during such calendar quarter2  7#c7 the 
percentage of regular employees of the  
,internal ,revenue ,service that perform
 work in person at their job sites      
during such calendar quarter2  7#d7 the 
aggregate inventory of unprocessed      
original and amended tax returns1       
unprocessed suspended tax returns1 and  
unresolved accounts management cases as 
of the last day of the calendar quarter2
 and  7#e7 with respect to tax returns  
eligible for a refund1 the average      
length of time between receipt of a tax 
return and the issuance of a refund4    
7b7 ,applicable period ,for purposes of 
this section1 the term applicable period
 means the period beginning with the    
first calendar quarter beginning after  
the date of the enactment of this ,act  
and ending with the first calendar      
quarter in which the ,internal ,revenue 
,service-- 7#a7 has met the requirements

 under paragraphs 7#a7 and 7#b7 of      
section #b7;a72 and  7#b7 has met the   
requirements of section #d7;b74  7c7    
,appropriate ,congressional committees  
,for purposes of this section1 the term 
appropriate ,congressional committees   
means-- 7#a7 the ,committee on ,finance 
of the ,senate2  7#b7 the ,committee on 
,appropriations of the ,senate2  7#c7   
the ,committee on ,ways and ,means of   
the ,house of ,representatives2 and     
7#d7 the ,committee on ,appropriations  
of the ,house of ,representatives4