,,ib ,union ,cal5d> ,no4 #bgb #aai?     
,,congress  #a/ ,session  ,h4 ,r4 #ecdf 
,report ,no4 #aai-cah ,,9 ,,! ,,h\se ,,(
 ,,repres5tatives  ,septemb] #ae1       
#bjbe,mr4 ,gro?man introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,septemb] #cj1          
#bjbe;,additional sponsor3 ,mr4 ,smi? ( 
,nebraska  ,septemb] #cj1 #bjbe,report$ 
) an am5dm5t1 committ$ to ! ,committee (
 ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & 
ord]$ to be printed,strike out all aft] 
! enact+ clause & ins]t ! "p pr9t$ 9    
italic,for text ( introduc$ bill1 see   
copy ( bill z introduc$ on ,septemb]    
#ae1 #bjbe  ,a ,,bill  ,to am5d !       
,int]nal ,rev5ue ,code ( #aihf to re=m  
c]ta9 p5alty & int]e/ provisions4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,fair & ,acc\ntable ,,irs ,reviews ,act4
  #b4 ,proc$ural requirem5ts = assessm5t
 ( p5alties  7a7 ,approval ( assessm5t  
,section #fgea7;b77#a7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#a7 ,9 g5]al ,no p5alty "u   

?is title %all be assess$ or ent]$      
unless1 be=e any writt5 communication ) 
respect to su* p5alty 7includ+ proposal 
( a p5alty z an adju/m5t7 is s5t to !   
taxpay]1 ! initial det]m9ation ( su*    
assessm5t is p]sonally approv$ 79 writ+7
 by ! imm$iate sup]visor ( ! individual 
mak+ su* det]m9ation or su* high] level 
(ficial z ! ,secret>y may designate4  4 
7b7 ,imm$iate sup]visor def9$ ,section  
#fgea7;b7 ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#c7   
,imm$iate sup]visor ,= purposes ( ?is   
subsection1 ! t]m imm$iate sup]visor    
means1 ) respect to an individual mak+ a
 det]m9ation "u p>agraph 7#a71 ! p]son  
to :om su* individual reports4  4  7c7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to notices issu$1 &  
p5alties assess$1 aft] ,decemb] #ca1    
#bjbe4  ,septemb] #cj1 #bjbe,report$ )  
an am5dm5t1 committ$ to ! ,committee ( !
 ,:ole ,h\se on ! ,/ate ( ! ,union1 &   
ord]$ to be pr9t$