,,ii  #aah? ,,congress  #a/ ,session    
,s4 #accg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #bg1 #bjbc,mr4  
,?une 7= himself & ,ms4 ,coll9s7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to tempor>ily      
prohibit ! hir+ ( additional ,int]nal   
,rev5ue ,s]vice employees until a c]ta9 
level ( taxpay] s]vices h improv$1 & =  
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,increase ,reliable    
,s]vices ,n[ ,act4  #b4 ,tempor>y       
prohibition on additional tax en=cem5t  
p]sonnel  7a7 ,9 g5]al ,not)/&+ any o!r 
provisions ( law1 ! ,int]nal ,rev5ue    
,s]vice may n hire any p]son = ! purpose
 ( conduct+ en=cem5t activities dur+ !  
p]iod beg9n+ on ! date ( ! enactm5t (   
?is ,act & end+ on ! fir/ date aft] su* 
date on :i*-- 7#a7 ! ,int]nal ,rev5ue   
,s]vice has ma9ta9$1 = #f consecutive   
mon?s-- 7,a7 a level ( access = acc\nts 
managem5t phone l9es ( n less ?an #ij   
p]c5t2 &  7,b7 an av]age spe$ ( answ]+  

ent]prise-wide calls 9 #d m9utes or     
less2 &  7#b7 n less ?an #ij p]c5t ( !  
regul> employees ( ! ,int]nal ,rev5ue   
,s]vice p]=m "w 9 p]son at _! job sites4
  7b7 ,def9itions ,= purposes ( ?is     
section-- 7#a7 ,en=cem5t activities ,!  
t]m en=cem5t activities means activities
 describ$ 9 section                     
#ajcja7;a77#a77;,a77ii7 ( ,public ,law  
#aag-afi4  7#b7 ,level ( access ,! t]m  
level ( access means a telephone        
p]=mance measure t reflects ov]all      
taxpay] call dem& & ,int]nal ,rev5ue    
,s]vice assi/ance & is calculat$ by     
divid+-- 7,a7 ! sum ( assi/or calls     
answ]$ & ! automat$ calls answ]$2 by    
7,b7 ! total dial$ numb] attempts 7n    
includ+ any dial$ numb] attempts aft]   
h\rs74  #c4 ,prohibition on use (       
additional ,int]nal ,rev5ue ,s]vice     
funds = taxpay] audits ,section         
#ajcja7;a77#a77;,a77ii7 ( ,public ,law  
#aag-afi is am5d$ by ins]t+ be=e ! p]iod
 at ! end ! foll[+3 3 ,provid$ fur!r1 ,t
 ! ,int]nal ,rev5ue ,s]vice %all n audit

 taxpay]s ) taxable incomes bel[        
#djj1jjj at a great] rate ?an su*       
taxpay]s 7 audit$ = ! mo/ rec5t taxable 
ye> beg9n+ be=e ! date ( ! enactm5t (   
?is ,act4  #d4 ,tempor>y prohibition on 
,int]nal ,rev5ue ,s]vice hir+  7a7 ,9   
g5]al ,not)/&+ any o!r provisions ( law1
 ! ,int]nal ,rev5ue ,s]vice may n hire  
any p]son 7o!r ?an = activities relat$  
to return process+ & call c5t]          
op]ations7 dur+ ! p]iod beg9n+ on ! date
 ( ! enactm5t ( ?is ,act & end+ on !    
fir/ date aft] su* date on :i* !        
,int]nal ,rev5ue ,s]vice meets !        
requirem5ts ( subsection 7b74  7b7      
,requirem5ts ,! requirem5ts specifi$ 9  
?is subsection are ! foll[+3 7#a7 ,)    
respect to ! completion ( process+      
orig9al & am5d$ tax returns1 !          
completion ( process+ susp5d$ tax       
returns1 & ! resolution ( acc\nts       
managem5t cases1 ! ,int]nal ,rev5ue     
,s]vice has an aggregate inv5tory n 9   
excess ( #e1jjj1jjj items z ( ! close ( 
any cal5d> qu>t]4  7#b7 ,) respect to   

tax returns eligible = a refund1 refunds
 are issu$ to taxpay]s on av]age )9 six 
weeks or less ( ! receipt ( ! return4   
#e4 ,reports  7a7 ,9 g5]al ,n lat] ?an  
#g days aft] ! la/ day ( ea* cal5d>     
qu>t] beg9n+ dur+ ! applicable p]iod1 ! 
,commission] ( ,int]nal ,rev5ue1 9      
consultation ) ! ,treasury ,inspector   
,g5]al = ,tax ,adm9i/ration1 %all submit
 to ! appropriate ,congressional        
committees report on-- 7#a7 ! level (   
access = acc\nts managem5t phone l9es = 
ea* mon? dur+ su* cal5d> qu>t]2  7#b7 ! 
av]age spe$ ( answ]+ ent]prise-wide     
calls = ea* mon? dur+ su* cal5d> qu>t]2 
7#c7 ! p]c5tage ( regul> employees ( !  
,int]nal ,rev5ue ,s]vice t p]=m "w 9    
p]son at _! job sites dur+ su* cal5d>   
qu>t]2  7#d7 ! aggregate inv5tory (     
unprocess$ orig9al & am5d$ tax returns1 
unprocess$ susp5d$ tax returns1 &       
unresolv$ acc\nts managem5t cases z ( ! 
la/ day ( ! cal5d> qu>t]2 &  7#e7 )     
respect to tax returns eligible = a     
refund1 ! av]age l5g? ( "t betwe5       

receipt ( a tax return & ! issuance ( a 
refund4  7b7 ,applicable p]iod ,=       
purposes ( ?is section1 ! t]m applicable
 p]iod means ! p]iod beg9n+ ) ! fir/    
cal5d> qu>t] beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act & end+ ) ! fir/     
cal5d> qu>t] 9 :i* ! ,int]nal ,rev5ue   
,s]vice-- 7#a7 has met ! requirem5ts "u 
p>agraphs 7#a7 & 7#b7 ( section #b7;a72 
&  7#b7 has met ! requirem5ts ( section 
#d7;b74  7c7 ,appropriate ,congressional
 committees ,= purposes ( ?is section1 !
 t]m appropriate ,congressional         
committees means-- 7#a7 ! ,committee on 
,f9ance ( ! ,s5ate2  7#b7 ! ,committee  
on ,appropriations ( ! ,s5ate2  7#c7 !  
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives2 &  7#d7 ! ,committee  
on ,appropriations ( ! ,h\se (          
,repres5tatives4