,,ii #aah? ,,congress #a/ ,session ,s4 #cch ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,febru>y #i1 #bjbc,mr4 ,?une 7= himself1 ,mr4 ,grassley1 ,mr4 ,b>rasso1 ,mrs4 ,blackburn1 ,mr4 ,cassidy1 ,mr4 ,cornyn1 ,mr4 ,crapo1 ,mr4 ,da9es1 ,mr4 ,johnson1 ,mr4 ,lank=d1 ,mr4 ,scott ( ,s\? ,c>ol9a1 ,mr4 ,tillis1 & ,mr4 ,"y7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to provide acc\ntability = fund+ provid$ to ! ,int]nal ,rev5ue ,s]vice & ! ,dep>tm5t ( ,treasury "u ,public ,law #aag-afi4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,,irs ,fund+ ,acc\ntability ,act4 #b4 ,annual compreh5sive sp5d+ plan = increas$ ,int]nal ,rev5ue ,s]vice res\rces 7a7 ,limitation on fund+ 7#a7 ,initial plan 7,a7 ,9 g5]al ,none ( ! funds describ$ 9 p>agraph 7#c7 may be obligat$ dur+ ! p]iod-- 7i7 beg9n+ on ! date ( ! enactm5t ( ?is ,act2 & 7ii7 end+ on ! date t is #fj days aft] ! sp5d+ plan describ$ 9 subsection 7b77#a77;,a7 has be5 submitt$4 7,b7 ,additional moratorium ,if ,congress enacts a jo9t resolution ( disapproval describ$ 9 subsection 7c7 ) respect to ! ,int]nal ,rev5ue ,s]vice sp5d+ plan be=e ! date describ$ 9 subp>agraph 7,a77ii71 !n-- 7i7 ! ,commission] ( ,int]nal ,rev5ue %all submit a new sp5d+ plan "u subsection 7b77#a77;,a72 & 7ii7 ! p]iod describ$ 9 subp>agraph 7,a7 %all n end be=e ! date t is #fj days aft] su* new sp5d+ plan is submitt$4 7#b7 ,subsequ5t submissions 7,a7 ,9 g5]al ,none ( ! funds describ$ 9 p>agraph 7#c7 may be obligat$ dur+ any p]iod-- 7i7 beg9n+ on ! date ,congress has enact$ a jo9t resolution ( disapproval "u subsection 7c7 ) respect to any sp5d+ plan describ$ 9 subsection 7b77#a77;,b72 & 7ii7 end+ on ! date t is #fj days aft] ! date on :i* ! ,commission] ( ,int]nal ,rev5ue has submitt$ a new sp5d+ plan "u su* subsection4 7,b7 ,additional moratorium ,if ,congress enacts a jo9t resolution ( disapproval describ$ 9 subsection 7c7 ) respect to any new sp5d+ plan submitt$ "u subp>agraph 7,a77ii7 be=e ! date t is #fj days aft] ! date on :i* su* new sp5d+ plan has be5 submitt$1 !n-- 7i7 ! ,commission] ( ,int]nal ,rev5ue %all submit an additional new sp5d+ plan "u subsection 7b77#a77;,b72 & 7ii7 ! p]iod describ$ 9 subp>agraph 7,a7 %all n end be=e ! date t is #fj days aft] su* additional new sp5d+ plan is submitt$4 7#c7 ,funds describ$ ,! funds describ$ 9 ?is p>agraph are ! foll[+3 7,a7 ,any funds made available "u clause 7ii71 7iii71 or 7iv7 ( section #ajcja7a77;,a7 ( ,public ,law #aag-afi4 7,b7 ,any funds made available "u section #ajcja7a77;,a77i7 ( ,public ,law #aag-afi o!r ?an funds us$ = ! foll[+ purposes3 7i7 ,elim9at+ any correspond5ce or return process+ backlog4 7ii7 ,r$uc+ call wait times = taxpay]s & tax pr(essionals4 7b7 ,annual compreh5sive sp5d+ plan 7#a7 ,9 g5]al 7,a7 ,initial plan ,n lat] ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,commission] ( ,int]nal ,rev5ue %all submit to ! appropriate ,congressional committees a sp5d+ plan describ$ 9 p>agraph 7#b74 7,b7 ,subsequ5t submissions 7i7 ,9 g5]al ,= ea* fiscal ye> beg9n+ aft] ! plan describ$ 9 subp>agraph 7,a7 is submitt$ & end+ ) fiscal ye> #bjca1 ! ,commission] ( ,int]nal ,rev5ue %all submit to ! appropriate ,congressional committees a sp5d+ plan describ$ 9 p>agraph 7#b7 on ! date t ! ,presid5t submits ! budget requir$ "u section #aaje7;a7 ( title #ca1 ,unit$ ,/ates ,code4 7ii7 ,r$uction 9 appropriation 7,i7 ,9 g5]al ,9 ! case ( any failure to submit a plan requir$ "u clause 7i7 by ! date t is #g days aft] ! date ! plan is requir$ to be submitt$ &1 ! am\nts made available "u section #ajcja7a77;,a77ii7 ( ,public ,law #aag-afi %all be r$uc$ by #aj1jjj1jjj = ea* day aft] su* requir$ date t report has n be5 submitt$4 7,,ii7 ,requir$ date ,= purposes ( ?is clause1 ! t]m requir$ date means1 ) respect to any plan requir$ "u ?is subp>agraph1 ! date t is #g days aft] su* plan is requir$ to be submitt$4 7#b7 ,sp5d+ plan 7,a7 ,9 g5]al ,a sp5d+ plan describ$ 9 ?is subp>agraph is a plan t-- 7i7 details h[ ! funds appropriat$ "u section #ajcja7a7 ( ,public ,law #aag-afi w be sp5t ov]-- 7,i7 ! p]iod consi/+ ( ! curr5t fiscal ye> & ! next #d fiscal ye>s end+ be=e fiscal ye> #bjcb2 & 7,,ii7 ! p]iod ( consi/+ ( ! curr5t fiscal ye> ?r\gh ! fiscal ye> end+ ) fiscal ye> #bjca 7if su* p]iod includes any p]iod n describ$ 9 subclause 7,i772 7ii7 conta9s ! in=mation describ$ 9 subp>agraph 7,b72 7iii7 has be5 review$ by-- 7,i7 ! ,int]nal ,rev5ue ,s]vice ,advisory ,c\ncil2 7,,ii7 ! ,comptroll] ( ! ,unit$ ,/ates2 7,,iii7 ! ,national ,taxpay] ,advocate2 & 7,,iv7 ! ,director ( ! ,(fice ( ,managem5t & ,budget2 & 7iv7 has be5 approv$ by ! ,director ( ! ,(fice ( ,managem5t & ,budget4 7,b7 ,plan cont5ts ,! in=mation describ$ 9 ?is p>agraph is ! foll[+3 7i7 ,a detail$ explanation ( ! plan1 includ+-- 7,i7 co/s & results to date1 actual exp5ditures ( ! prior fiscal ye>1 actual & expect$ exp5ditures ( ! curr5t fiscal ye>1 upcom+ deliv]ables & expect$ co/s1 & total exp5ditures2 7,,ii7 cle>ly def9$ objectives1 timel9es1 & metrics = quantitatively measur+ ! plan's annual progress1 includ+ ) respect to measur+ improvem5ts 9 taxpay] s]vices1 rev5ue collection1 in=mation te*nology1 cyb]security1 & taxpay] data protections2 & 7,,iii7 a description ( any diff]5ces betwe5 metrics describ$ 9 subclause 7,,ii7 & correspond+ metrics us$ by ! ,national ,taxpay] ,advocate1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates1 & ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration4 7ii7 ,a detail$ analysis ( ! p]=mance ( ! ,int]nal ,rev5ue ,s]vice ) respect to ! deliv]y ( taxpay] s]vices1 includ+-- 7,i7 ! ,level ( ,s]vice 7,,los7 ( phone l9es 7z a p]c5t ( phone calls answ]$ by an ,int]nal ,rev5ue ,s]vice employee1 n to include c\rtesy disconnects or automat$ call backs72 7,,ii7 ! m$ian & av]age wait "t to speak to a repres5tative ( ! ,int]nal ,rev5ue ,s]vice2 7,,iii7 ! am\nt ( unprocess$ taxpay] correspond5ce1 includ+ tax returns1 responses to ,int]nal ,rev5ue ,s]vice notices1 tax paym5ts1 & o!r simil> types ( correspond5ce2 & 7,,iv7 ! m$ian & av]age l5g? ( "t = process+ ! items describ$ 9 subclause 7,,iii7 & process+ refund claims4 7iii7 ,an analysis id5tify+ any increase or decrease 9 total annual audits & annual audit rates by income gr\p = ! p]iod beg9n+ 9 #bjah & end+ ) ! ye> ! report is submitt$4 ,su* analysis %all include a detail$ description ( :at con/itutes an audit by ! ,int]nal ,rev5ue ,s]vice1 & if ! def9ition ( an audit us$ by ! ,int]nal ,rev5ue ,s]vice diff]s f ! def9ition us$ by ! ,national ,taxpay] ,advocate1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates1 or ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 !re %all also be includ$ an analysis us+ su* div]g5t def9ition4 7iv7 ,a categoriz+ ( ! numb] ( audits = ea* ye> 9 ! analysis describ$ 9 clause 7iv7 :i* 7-- 7,i7 correspond5ce audits2 7,,ii7 (fice audits2 7,,iii7 field audits2 7,,iv7 audits "u ! ,int]nal ,rev5ue ,s]vice ,national ,rese>* ,program2 & 7,v7 o!r audits4 7v7 ,a description ( all taxpay] compliance actions or initiatives und]tak5 us+ fund+ appropriat$ "u section #ajcja7a77;,a7 ( ,public ,law #aag-afi t d n rise to ! level ( an audit1 ) ea* action brok5 out by ! total numb] ( su* actions und]tak5 = ea* income gr\p & z a p]c5tage ( taxpay]s 9 ea* income gr\p4 7vi7 ,an explanation ( any unresolv$ or out/&+ recomm5dations made by ! ,gov]nm5t ,acc\ntability ,(fice & ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration p]ta9+ to taxpay]-data privacy protections1 ,int]nal ,rev5ue ,s]vice taxpay] s]vices1 & ,int]nal ,rev5ue ,s]vice te*nology mod]nization ef=ts t are address$ by ! plan & a description ( h[ !y are address$4 7vii7 ,= any recomm5dations id5tifi$ by ,gov]nm5t ,acc\ntability ,(fice & ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration z high risk or priority t are n address$ 9 ! plan1 an explanation ( :y su* recomm5dations are n address$ 9 ! plan4 7#c7 ,te/imony ( relevant (ficials ,n lat] ?an #cj days aft] any sp5d+ plan describ$ 9 p>agraph 7#b7 has be5 submitt$1 ! ,secret>y ( ! ,treasury & ! ,commission] ( ,int]nal ,rev5ue %all te/ify 9 p]son be=e any ( ! appropriate ,congressional committees t reque/ _! te/imony ) respect to su* sp5d+ plan4 7#d7 ,requirem5t to notify ( excess sp5d+ ,! ,commission] ( ,int]nal ,rev5ue %all imm$iately notify ! appropriate ,congressional committees if actual obligations & exp5ditures = any acc\nt = any p]iod = :i* projections are made 9 a plan submitt$ "u p>agraph 7#b7 exce$ ! am\nt ( obligations & exp5ditures project$ = su* acc\nt 9 su* plan by #e p]c5t or m4 7c7 ,jo9t resolution ( disapproval ( ! ,,irs compreh5sive sp5d+ plan 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m jo9t resolution ( disapproval ( ! ,,irs compreh5sive sp5d+ plan means only a jo9t resolution introduc$ 9 ! p]iod beg9n+ on ! date on :i* a sp5d+ plan submitt$ pursuant to subsection 7b77#a77;,a7 is receiv$ by ! appropriate ,congressional committees & end+ #fj days !reaft] 7exclud+ days ei!r ,h\se ( ,congress is adj\rn$ = m ?an #c days dur+ a session ( ,congress71 ! matt] aft] ! resolv+ clause ( :i* is z foll[s3 8,t ,congress disapproves ! plan submitt$ on by ! ,int]nal ,rev5ue ,s]vice relat+ to ! compreh5sive sp5d+ plan "u section #b7;b77#a7 ( ! ,,irs ,fund+ ,acc\ntability ,act ) respect to fiscal ye> 404 7,! blank spaces be+ appropriately fill$ 974 7#b7 ,application ( ,congressional ,review ,act disapproval proc$ures 7,a7 ,9 g5]al ,! rules ( section #hjb ( title #e1 ,unit$ ,/ates ,code1 %all apply to a jo9t resolution ( disapproval ( ! ,,irs compreh5sive sp5d+ plan 9 ! same mann] z su* rules apply to a jo9t resolution describ$ 9 subsection 7a7 ( su* section4 7,b7 ,ex]cise ( rulemak+ au?ority ,?is section is enact$ by ,congress-- 7i7 z an ex]cise ( ! rulemak+ p[] ( ! ,s5ate & ,h\se ( ,repres5tatives1 respectively1 & z su* x is deem$ a "p ( ! rules ( ea* ,h\se1 respectively1 b applicable only ) respect to ! proc$ure to be foll[$ 9 t ,h\se 9 ! case ( a jo9t resolution ( disapproval ( ! ,,irs compreh5sive sp5d+ plan describ$ 9 p>agraph 7#a71 & x sup]s$es o!r rules only to ! ext5t t x is inconsi/5t ) su* rules2 & 7ii7 ) full recognition ( ! con/itutional "r ( ei!r ,h\se to *ange ! rules 7s f> z relat+ to ! proc$ure ( t ,h\se7 at any "t1 9 ! same mann]1 & to ! same ext5t z 9 ! case ( any o!r rule ( t ,h\se4 #c4 ,qu>t]ly reports 7a7 ,int]nal ,rev5ue ,s]vice 7#a7 ,9 g5]al ,n lat] ?an #ad days aft] ! la/ day ( ea* cal5d> qu>t] beg9n+ dur+ ! applicable p]iod1 ! ,commission] ( ,int]nal ,rev5ue %all submit to ! appropriate ,congressional committees a report on any exp5ditures & obligations ( funds appropriat$ "u section #ajcja7a7 ( ,public ,law #aag-afi4 7#b7 ,matt]s includ$ ,! report provid$ "u p>agraph 7#a7 %all include ! foll[+3 7,a7 ,a pla9 language description ( ! specific actions tak5 by ! ,commission] ( ,int]nal ,rev5ue utiliz+ any funds appropriat$ "u section #ajcja7a7 ( ,public ,law #aag-afi4 7,b7 ,! obligations & exp5ditures dur+ ! qu>t] ( funds appropriat$ "u section #ajcja7a7 ( ,public ,law #aag-afi & ! expect$ exp5diture ( su* funds 9 ! subsequ5t qu>t]1 includ+ a comp>ison ( obligations & exp5ditures betwe5 am\nts sp5t = taxpay]s s]vices & am\nts sp5t = exam9ations & collections by ea* division or (fice ( ! ,int]nal ,rev5ue ,s]vice1 includ+ ! ,l>ge ,bus9ess & ,int]national ,division1 ! ,small ,bus9ess_/,self ,employ$ ,division1 ! ,tax-,exempt & ,gov]nm5t ,entities ,division1 ! ,wage & ,inve/m5t ,division1 ! ,crim9al ,inve/igation ,(fice1 ! ,:i/lebl[] ,(fice1 & ! ,(fice ( ! ,taxpay] ,advocate4 7,c7 ,a description ( any new full-"t or full-"t equival5t 7,,fte7 employees1 contractors1 or o!r /aff hir$ by ! ,int]nal ,rev5ue ,s]vice1 includ+ ! numb] ( new hires1 ! prim>y function or activity type ( ea* new hire1 & ! specific ,division or ,(fice to :i* ea* new hire is task$4 7,d7 ,! numb] ( new employees t h pass$ a security cle>ance comp>$ to ! numb] ( new employees hir$ to a position requir+ a security cle>ance1 along ) an indication ( :e!r any new employee t has n pass$ a security cle>ance or suitability det]m9ation has access to taxpay] return in=mation 7z def9$ by section #fajc7;b77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf74 7,e7 ,a detail$ description ( any violation ( ! fair tax collection practices describ$ 9 section #fcjd ( ! ,int]nal ,rev5ue ,code ( #aihf by any employees1 contractors1 or o!r /aff describ$ 9 subp>agraph 7,c7 7includ+ violations track$ 9 ,automat$ ,labor & ,employee ,relations ,track+ ,sy/em 7,,al]ts7 ( ! ,human ,capital ,(fice ( ! ,int]nal ,rev5ue ,s]vice74 7,f7 ,! /atus ( recomm5dations provid$ by ! ,gov]nm5t ,acc\ntability ,(fice & ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration :i* h be5 id5tifi$ z be+ address$ by a sp5d+ plan "u section #b7;b77#a71 includ+ :e!r ! implem5tation ( su* recomm5dations has be5 complet$1 is 9 progress1 or is op5 7includ+ ! expect$ date ( completion = any recomm5dations id5tifi$ z 9 progress or op574 7#c7 ,r$uction 9 appropriation ,9 ! case ( any failure to submit a report requir$ "u p>agraph 7#a7 by ! requir$ date1 ! am\nts made available "u section #ajcja7a77;,a77ii7 ( ,public ,law #aag-afi %all be r$uc$ by #a1jjj1jjj = ea* day aft] su* requir$ date t report has n be5 submitt$4 7b7 ,dep>tm5t ( ,treasury 7#a7 ,9 g5]al ,n lat] ?an #ad days aft] ! la/ day ( ea* cal5d> qu>t] beg9n+ dur+ ! applicable p]iod1 ! ,secret>y ( ! ,treasury %all submit to ! appropriate ,congressional committees a report conta9+ ! foll[+ in=mation3 7,a7 ,a pla9-language description ( ! actions tak5 by ! ,secret>y ( ! ,treasury utiliz+ any funds appropriat$ "u p>agraph 7#a71 7#c71 or 7#e7( section #ajcja ( ,public ,law #aag-afi4 ,any action :i* is describ$ 9 a report made "u subsection 7a7 may be describ$ by ref]5ce to ! action 9 su* report4 7,b7 ,a detail$ description ( ! specific purposes to :i* ! funds appropriat$ "u section #ajcja7c7 ( ,public ,law #aag-afi has be5 7or is expect$ to be7 obligat$4 7,c7 ,a description ( any new full-"t or full-"t equival5t 7,,fte7 employees1 contractors1 or o!r /aff hir$ by ! ,secret>y utiliz+ funds appropriat$ "u section #ajcja ( ,public ,law #aag-afi1 includ+ ! numb] ( new hires & :e!r ! duties ( ea* new hire includes any functions relat$ to ! ,int]nal ,rev5ue ,s]vice 7includ+ implem5tation ( tax policies1 en=cem5t1 regulations1 rese>*1 press or communications1 or o!r purposes74 7,d7 ,a detail$ description & explanation ( any *anges to ! mo/ rec5t ,priority ,guidance ,plan ( ! ,dep>tm5t ( ! ,treasury & ! ,int]nal ,rev5ue ,s]vice involv+ guidance projects t utilize any funds appropriat$ "u section #ajcja ( ,public ,law #aag-afi or :i* are relat$ to ! implem5tation ( any provision ( or am5dm5t made by su* ,public ,law4 7,e7 ,a description ( any new initiatives plann$ to be und]tak5 by ! ,dep>tm5t ( ! ,treasury )9 ! exi/+ or subsequ5t fiscal ye> :i* w 7or may7 utilize funds appropriat$ "u section #ajcja ( ,public ,law #aag-afi4 7#b7 ,r$uction 9 appropriation ,9 ! case ( any failure to submit a report requir$ "u p>agraph 7#a7 by ! requir$ date-- 7,a7 ! am\nts made available "u p>agraphs 7#c7 ( section #ajcja ( ,public ,law #aag-afi %all be r$uc$ by #fff1ffg = ea* day aft] su* requir$ date t report has n be5 submitt$1 & 7,b7 ! am\nts made available "u p>agraphs 7#e7 ( section #ajcja ( ,public ,law #aag-afi %all be r$uc$ by #ccc1ccc = ea* day aft] su* requir$ date t report has n be5 submitt$1 & 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,applicable p]iod ,! t]m applicable p]iod means ! p]iod beg9n+ aft] ! date ! plan "u section #b7;b77#a77;,a7 is requir$ to be submitt$ & end+ on ,septemb] #cj1 #bjca4 7#b7 ,requir$ date ,! t]m requir$ date means1 ) respect to any report requir$ to be submitt$ "u subsection 7a7 or 7b71 ! date t is #g days aft] ! date ! report is requir$ to be submitt$4 #d4 ,appropriate ,congressional committees def9$ ,= purposes ( ?is ,act1 ! 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