,,ii  #aah? ,,congress  #b;d ,session   
,s4 #ebhj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #be1         
#bjbd,mr4 ,w>n] 7= himself & ,mr4       
,cassidy7 introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to improve s]vices 
provid$ to taxpay]s by ! ,int]nal       
,rev5ue ,s]vice4  #a4 ,%ort title2 etc  
7a7 ,%ort title ,?is ,act may be cit$ z 
! ,improv+ ,,irs ,cu/om] ,s]vice ,act4  
7b7 ,ref]5ces to ,secret>y ,= purposes (
 ?is ,act1 ! t]m ,secret>y means !      
,secret>y ( ! ,treasury or ! ,secret>y's
 delegate4  #b4 ,e/abli%m5t ( da%bo>d to
 in=m taxpay]s ( backlogs & wait times  
7a7 ,9 g5]al ,if1 = any week beg9n+ on  
or aft] ! date :i* is #ahj days aft] !  
date ( enactm5t ( ?is ,act1 !re is a    
significant delay ) respect to any      
applicable item or applicable phone     
numb]1 ! ,secret>y %all require !       
,int]nal ,rev5ue ,s]vice to provide on  
its public website1 dur+ ! foll[+ week1 
! foll[+ in=mation3 7#a7 ,sep>ately =   

ea* su* applicable item1 ! av]age date  
on :i* any su* applicable items process$
 dur+ ! prec$+ week 7 receiv$ by !      
,int]nal ,rev5ue ,s]vice4  7#b7         
,sep>ately ) respect to ea* su*         
applicable phone numb]-- 7,a7 ! p]c5tage
 ( call]s dur+ su* p]iod :o 7 able to   
speak directly ) an ,int]nal ,rev5ue    
,s]vice employee1  7,b7 ! total numb] ( 
call]s describ$ 9 subp>agraph 7,a71 &   
7,c7 ) respect to ea* su* phone numb]-- 
7i7 ! curr5t e/imat$ wait "t to speak   
directly ) an ,int]nal ,rev5ue ,s]vice  
employee1  7ii7 ! m$ian wait "t to speak
 directly ) an ,int]nal ,rev5ue ,s]vice 
employee1  7iii7 ! "t ( day ) ! %orte/  
wait "t to speak directly ) an ,int]nal 
,rev5ue ,s]vice employee1 &  7iv7 :e!r  
su* numb] employs callback s]vice = any 
calls made by taxpay]s to su* numb] :i* 
are n answ]$1 & ! av]age "t = su*       
callbacks to be made4  7b7 ,def9itions  
,= purposes ( ?is section-- 7#a7        
,applicable item ,! t]m applicable item 
means ea* category ( tax return1 claim1 

/atem5t1 or o!r docum5t fil$ ) !        
,int]nal ,rev5ue ,s]vice4  7#b7         
,applicable phone numb] ,! t]m          
applicable phone numb] means any        
toll-free phone numb] :i* is li/$ by !  
,int]nal ,rev5ue ,s]vice on any website1
 publication1 =m1 or in/ruction :i* is  
available to ! public &-- 7,a7 op]at$ by
 ! ,int]nal ,rev5ue ,s]vice acc\nts     
managem5t function1  7,b7 op]at$ by !   
,int]nal ,rev5ue ,s]vice automat$       
collection function1  7,c7 manag$ by !  
,int]nal ,rev5ue ,s]vice ,jo9t          
,op]ations ,c5t]1 or  7,d7 receiv$ n    
less ?an #bjj1jjj calls dur+ ! prec$+   
cal5d> ye>4  7#c7 ,significant delay    
7,a7 ,9 g5]al ,! t]m significant delay  
means-- 7i7 9 ! case ( any applicable   
item = any week1 ! failure to process   
all ( su* applicable items :i* 7 receiv$
 by ! ,int]nal ,rev5ue ,s]vice at lea/  
#ba days be=e ! fir/ day ( ! week1 &    
7ii7 9 ! case ( an applicable phone     
numb] = any week1 ! failure to answ] #cj
 p]c5t or m ( ! calls to su* numb] dur+ 

su* week4  7,b7 ,answ]$ calls ,=        
purposes ( subp>agraph 7,a77ii7-- 7i7 a 
phone call %all be deem$ to h be5 answ]$
 if ! call] is-- 7,i7 connect$ to an    
individual or an automat$ sy/em1 &      
7,,ii7 provid$ in=mation relevant to _! 
specific inquiry1 &  7ii7 a phone call  
%all be deem$ to h n be5 answ]$ if--    
7,i7 ! call] receives an automat$       
response :i* is provid$ to all call]s & 
is n specific to _! inquiry1 or  7,,ii7 
! call is disconnect$ or t]m9at$ prior  
to ! in=mation describ$ 9 clause        
7i77,,ii7 be+ fully provid$ to ! call]4 
#c4 ,expansion ( electronic access to   
in=mation ab\t returns & refunds ,n lat]
 ?an ,janu>y #a ( ! fir/ cal5d> ye>     
beg9n+ m ?an #ab mon?s aft] ! date (    
enactm5t ( ?is ,act1 ?r\gh a website or 
mobile application1 ! ,secret>y %all    
provide individualiz$1 specific1 &      
up-to-date in=mation to taxpay]s reg>d+ 
_! tax returns & am5d$ returns1 includ+ 
in=mation ) respect to :e!r ! ,int]nal  
,rev5ue ,s]vice has-- 7#a7 receiv$ su*  

return & ent]$ su* return into _!       
sy/ems1  7#b7 complet$ process+ su*     
return1 includ+-- 7,a7 ! date on :i* !  
,int]nal ,rev5ue ,s]vice issu$ any      
refund ( any ov]paym5t ( tax1 or  7,b7 !
 e/imat$ date on :i* ! taxpay] c expect 
to receive su* refund1 or  7#c7 susp5d$ 
process+ su* return1 includ+-- 7,a7 !   
reason = ! susp5sion1 &  7,b7 9 ! case (
 any in=mation :i* 0 reque/$ by !       
,int]nal ,rev5ue ,s]vice-- 7i7 !        
in=mation reque/$1  7ii7 ! =m & mann] = 
submission ( su* in=mation1 &  7iii7 !  
date on :i* su* in=mation is due to be  
submitt$ to ! ,int]nal ,rev5ue ,s]vice4 
#d4 ,expansion ( callback te*nology &   
onl9e acc\nts  7a7 ,9 g5]al ,n lat] ?an 
,janu>y #a ( ! fir/ cal5d> ye> beg9n+ m 
?an #ab mon?s aft] ! date ( enactm5t (  
?is ,act1 ! ,secret>y %all-- 7#a7 )     
respect to any applicable phone numb] 7z
 def9$ 9 section #b7;b77#b771 employ    
callback s]vice = any calls made by     
taxpay]s to su* numb] :i* are n answ]$  
)9 #aj m9utes1 &  7#b7 make available a 

website or mobile application :i* all[s 
any taxpay] ! ability to-- 7,a7 9 a     
mann] consi/5t ) any applicable         
limitations "u section #fajc ( !        
,int]nal ,rev5ue ,code ( #aihf1 view any
 return 7z def9$ 9 section #fajc7;b77#a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf71   
docum5t1 notice1 or lett] 7) ! exception
 ( any educational item :i* has no legal
 effect7 :i*1 dur+ ! prec$+ #f-ye>      
p]iod1 has be5-- 7i7 s5t by ! ,int]nal  
,rev5ue ,s]vice to su* taxpay]1 or  7ii7
 fil$ ) 7or1 9 ! case ( any docum5t n   
requir$ to be fil$1 s5t to7 ! ,int]nal  
,rev5ue ,s]vice-- 7,i7 by su* taxpay]1  
7,,ii7 by a p]son describ$ 9 subsection 
7c7 ( section #fajc ( ! ,int]nal ,rev5ue
 ,code ( #aihf ) respect to su* taxpay]1
 or  7,,iii7 ) respect to su* taxpay] 9 
a mann] describ$ 9 subsection 7e7 ( su* 
section1  7,b7 ) respect to any docum5t1
 notice1 or lett] s5t to su* taxpay] by 
! ,int]nal ,rev5ue ,s]vice1 respond to  
su* docum5t1 notice1 or lett] by upload+
 or o!rwise transmitt+ ! taxpay]'s      

response ?r\gh ! website or mobile      
application1 &  7,c7 9 ! case (-- 7i7   
any repres5tative ( su* taxpay] :o is   
au?oriz$ to practice be=e ! ,dep>tm5t ( 
! ,treasury pursuant to section #ccj (  
title #ca1 ,unit$ ,/ates ,code1 or  7ii7
 any tax return prep>] 7z def9$ 9       
section #ggja7;a77#cf7 ( ! ,int]nal     
,rev5ue ,code ( #aihf7 ) an id5tify+    
numb] 7z describ$ 9 section             
#faji7;a77#d7 ( su* ,code71  p]mit su*  
repres5tative or prep>]1 to ! ext5t     
au?oriz$ by ! taxpay]1 to access !      
in=mation describ$ 9 subp>agraph 7,a7 or
 transmit any in=mation describ$ 9      
subp>agraph 7,b74  7b7 ,availability =  
view+ ,) respect to any return1 docum5t1
 notice1 or lett] describ$ 9 subp>agraph
 7,a7 ( subsection 7a77#b71 su* return1 
docum5t1 notice1 or lett] %all be made  
available = view+ by ! taxpay] 7or1     
pursuant to subp>agraph 7,c7 ( su*      
subsection1 any repres5tative or tax    
return prep>] au?oriz$ by ! taxpay]7 z  
soon z is practicable & )9 su* p]iods z 

are e/abli%$ pursuant to regulations    
prescrib$ by ! ,secret>y4  7c7 ,access  
to multiple acc\nts by repres5tative or 
prep>] ,= purposes ( subsection         
7a77#b77;,b71 ! website or mobile       
application %all all[ a repres5tative or
 tax return prep>] to be able to access 
in=mation = multiple taxpay]s :o h      
provid$ p]mission "u su* subsection )\t 
any requirem5t to individually &        
sep>ately access ! acc\nt ( ea* su*     
taxpay]4  #e4 ,individuals fac+ economic
 h>d%ips in=m$ ( collection alt]natives 
7a7 ,9 g5]al ,n lat] ?an #ab mon?s aft] 
! date ( enactm5t ( ?is ,act1 !         
,secret>y %all-- 7#a7 e/abli% a program 
to id5tify taxpay]s :o-- 7,a7 are       
reasonably likely to be exp]i5c+ an     
economic h>d%ip1 &  7,b7 h an unpaid tax
 liability1 &  7#b7 9 ! case ( any      
taxpay] describ$ 9 p>agraph 7#a7 :o     
reque/s to ent] into an agreem5t        
describ$ 9 section #faei7;a7 ( !        
,int]nal ,rev5ue ,code ( #aihf1 provide 
su* taxpay] ) in=mation reg>d+ o!r      

options :i* ! ,int]nal ,rev5ue ,s]vice  
makes available to taxpay]s :o h an     
unpaid tax liability & are exp]i5c+ an  
economic h>d%ip4  7b7 ,exception        
,subsection 7a77#b7 %all n apply 9 !    
case ( a taxpay] :o reque/s to ent] into
 an agreem5t describ$ 9 section         
#faei7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf = p>tial collection ( a tax       
liability4  7c7 ,economic h>d%ip ,=     
purposes ( ?is section1 9 det]m9+ :e!r a
 taxpay] is reasonably likely to be     
exp]i5c+ an economic h>d%ip1 su*        
det]m9ation %all be made 9 ! same mann] 
z det]m9$ "u section #fcdc7;a77#a77;,d7 
( ! ,int]nal ,rev5ue ,code ( #aihf bas$ 
on-- 7#a7 ! mo/ rec5t income data :i* ! 
,secret>y has receiv$ f a return or a   
report f1 or ) respect to1 su* taxpay]1 
&  7#b7 ! s*$ules describ$ 9 section    
#gabb7;d77#b77;,a7 ( su* ,code4  7d7    
,report ,n lat] ?an #b ye>s aft] ! date 
( enactm5t ( ?is ,act1 ! ,secret>y1 9   
consultation ) ! ,national ,taxpay]     
,advocate1 %all submit a report to !    

,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives & ! ,committee on      
,f9ance ( ! ,s5ate reg>d+-- 7#a7 !      
accuracy ( ! ,int]nal ,rev5ue ,s]vice ) 
respect to id5tify+ taxpay]s :o are     
reasonably likely to be exp]i5c+ an     
economic h>d%ip "u subsection 7a77#a71 &
  7#b7 :e!r su* id5tification proc$ures 
may be appropriately appli$ = o!r       
purposes4