,9 ! ,s5ate ( ! ,unit$ ,/ates1 ,septemb] #cj1 #bjbf4 ,am5dm5ts3 ,t ! bill f ! ,h\se ( ,repres5tatives 7,h4,r4 #ecdi7 entitl$ ,an ,act to am5d ! ,int]nal ,rev5ue ,code ( #aihf to improve s]vices provid$ to taxpay]s by ! ,int]nal ,rev5ue ,s]vice by provid+ great] judicial review41 d pass ) ! foll[+ ,/rike all aft] ! enact+ clause & ins]t ! foll[+3 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,taxpay] ,assi/ance & ,s]vice ,act or ! ,,tas ,act4 7b7 ,am5dm5t ( #aihf code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t is express$ 9 t]ms ( an am5dm5t to a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,ref]5ces to ,secret>y ,= purposes ( ?is ,act1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 7d7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4,,title ,i--,tax ,adm9i/ration & ,cu/om] ,service,sec4 #aja4 ,digitization ( tax returns & correspond5ce4,sec4 #ajb4 ,e/abli%m5t ( da%bo>d to in=m taxpay]s ( backlogs & wait times4,sec4 #ajc4 ,expansion ( electronic access to in=mation ab\t returns & refunds4,sec4 #ajd4 ,expansion ( callback te*nology4,sec4 #aje4 ,expansion ( onl9e acc\nts4,sec4 #ajf4 ,automation ( refund (fset bypass4,sec4 #ajg4 ,in/allm5t agreem5t fees elim9at$ = c]ta9 individuals4,sec4 #ajh4 ,individuals fac+ economic h>d%ips in=m$ ( collection alt]natives4,sec4 #aji4 ,qu>t]ly notices to c]ta9 taxpay]s ) del9qu5cies4,sec4 #aaj4 ,l[-income taxpay] cl9ic fund+ unlock$4,sec4 #aaa4 ,*ief ,c\nsel reviews ( (f]s-9-compromise /reaml9$4,sec4 #aab4 ,modification ( proc$ural requirem5ts = p5alties & disall[ance p]iods4,sec4 #aac4 ,return ( am\nts collect$ by ,,irs 9 excess ( accept$ (f]-9-compromise am\nt4,sec4 #aad4 ,ext5sion ( p]iod = return ( am\nts subject to wrongful levy4,sec4 #aae4 ,reports to ,congress4,,title ,,ii--,am]ican ,citiz5s ,abroad,sec4 #bja4 ,report on comb9$ tax & =eign bank & f9ancial acc\nt report+4,sec4 #bjb4 ,/udy & reports on simplification4,sec4 #bjc4 ,ext5sion ( "t = p]sons outside ( ! ,unit$ ,/ates to reque/ abatem5t ( ma? error4,sec4 #bjd4 ,cl>ification ( assessm5t au?ority2 pre-assessm5t appeals ( =eign in=mation return p5alties4,sec4 #bje4 ,repeal ( due date requirem5ts = c]ta9 in=mation returns relat+ to =eign gifts & tru/s4,,title ,,iii--,judicial ,review,sec4 #cja4 ,au?orization ( subpo5as be=e he>+s to facilitate settlem5ts4,sec4 #cjb4 ,cl>ification ( ,tax ,c\rt au?ority to ord] relief f a judgm5t or ord]4,sec4 #cjc4 ,au?orization ( special trial judges to he> additional cases & address contempt4,sec4 #cjd4 ,disqualification ( judges & special trial judges4,sec4 #cje4 ,notice & review ) respect to multi-ye> bans on claim+ cr$its4,sec4 #cjf4 ,au?orization ( de novo review ( innoc5t sp\se relief by ! ,tax ,c\rt & o!r c\rts4,sec4 #cjg4 ,cl>ification ( c]ta9 c\rt fil+ deadl9es4,sec4 #cjh4 ,cl>ification ( ,tax ,c\rt jurisdiction to det]m9e tax liability 9 collection due process appeals4,sec4 #cji4 ,au?orization ( ! ,tax ,c\rt to issue refunds 9 collection due process cases4,sec4 #caj4 ,au?orization ( ! ,tax ,c\rt to he> suits = refunds or cr$its4,sec4 #caa4 ,au?orization to all[ claims = refund 9 c]ta9 cases :]e full tax n paid4,sec4 #cab4 ,adju/m5t ( ?re%old = small disputes4,,title ,,iv--,(fice ( ! ,taxpay] ,advocate,sec4 #dja4 ,,nta au?orization to direct hire attorneys4,sec4 #djb4 ,,nta au?orization to make p]sonnel decisions4,sec4 #djc4 ,access to ,int]nal ,rev5ue ,s]vice in=mation1 legal advice1 & meet+s4,sec4 #djd4 ,repeal ( limitation p]iod susp5sion = taxpay]s seek+ assi/ance f ,,tas4,sec4 #dje4 ,op]ations to assi/ taxpay]s exp]i5c+ h>d%ips dur+ lapse 9 appropriations4,,title ,v--,tax ,return ,preparers,sec4 #eja4 ,p5alties = tax return prep>]s :o improp]ly alt] returns4,sec4 #ejb4 ,ensur+ ! use ( valid prep>] id5tification numb]s & electronic fil+ id5tification numb]s4,sec4 #ejc4 ,p5alties = improp] tax prep>ation or misappropriation ( refunds4,sec4 #ejd4 ,au?ority to d5y1 revoke1 or susp5d prep>] tax id5tification numb]s4,,title ,,vi--,appeals,sec4 #fja4 ,au?orization = ,(fice ( ,appeals to hire attorneys4,sec4 #fjb4 ,au?orization = ,(fice ( ,appeals to direct hire c]ta9 individuals4,sec4 #fjc4 ,responses to claims = refund requir$2 appeal ( claims = refund au?oriz$4,sec4 #fjd4 ,appeals ( return$ (f]s4,sec4 #fje4 ,purposes & duties ( ,indep5d5t ,(fice ( ,appeals2 "r ( appeal cl>ifi$4,,title ,,vii--,whistleblowers,sec4 #gja4 ,/&>d & scope ( review ( :i/lebl[] aw>d det]m9ations4,sec4 #gjb4 ,exemption f seque/ration4,sec4 #gjc4 ,:i/lebl[] privacy protections4,sec4 #gjd4 ,modification ( ,,irs :i/lebl[] report4,sec4 #gje4 ,int]e/ on :i/lebl[] aw>ds4,sec4 #gjf4 ,correction reg>d+ d$uctions = attorney's fees4,,title ,,viii--,hostages,sec4 #hja4 ,po/ponem5t ( tax deadl9es = ho/ages & individuals wrongfully deta9$ abroad4,sec4 #hjb4 ,refund & abatem5t ( p5alties & f9es paid by eligible individuals4,,title ,,ix--,small ,businesses,sec4 #ija4 ,implem5tation ( volunt>y )hold+ agreem5ts = paym5ts to indep5d5t contractors4,sec4 #ijb4 ,ext5sion ( mailbox rule to electronic submissions & paym5ts4,sec4 #ijc4 ,specificity ( ?ird-p>ty contact notices4,sec4 #ijd4 ,modification ( e/imat$ tax rules = f>m]s & fi%]m54,sec4 #ije4 ,bus9ess *ild c>e liaison4,,title ,x--,miscellaneous,sec4 #ajja4 ,au?ority = r$isclosure ( c]ta9 tax in=mation relat$ to education loans to ! ,congressional ,budget ,(fice4,sec4 #ajjb4 ,au?orization to require l>ge p>tn]%ips to file on magnetic m$ia4,sec4 #ajjc4 ,limitation p]iod n ext5d$ = victims ( prep>] fraud4,sec4 #ajjd4 ,te*nical am5dm5t relat$ to ! ,disa/] ,relat$ ,ext5sion ( ,deadl9es ,act4,sec4 #ajje4 ,"t = fil+ c]ta9 in=mation returns4,sec4 #ajjf4 ,modifications to p5alties = unau?oriz$ disclosures ( taxpay] in=mation4 ,i ,tax ,adm9i/ration & ,cu/om] ,s]vice #aja4 ,digitization ( tax returns & correspond5ce 7a7 ,returns accept$ electronically ,any ,f$]al tax return :i* any p]son is requir$ to file ) ! ,secret>y1 z well z any am5dm5ts to su* return-- 7#a7 may be fil$ by su* p]son electronically1 & 7#b7 if su* return or am5dm5t is fil$ electronically1 %all be process$ electronically by ! ,secret>y4 7b7 ,digitization ( returns & correspond5ce ,! ,int]nal ,rev5ue ,s]vice %all use optical "* recognition te*nology 7or any functionally simil> te*nology7 to transcribe-- 7#a7 any return :i* is receiv$ by ! ,int]nal ,rev5ue ,s]vice only 9 a pap] =m1 or 7#b7 any correspond5ce :i* is receiv$ by ! ,int]nal ,rev5ue ,s]vice only 9 a pap] =m4 7c7 ,exceptions 7#a7 ,9 g5]al ,subsection 7b7 %all n apply to any te*nology to ! ext5t t ! ,secret>y det]m9es su* te*nology is sl[] or less reliable ?an-- 7,a7 ! process ( manually transcrib+ returns or correspond5ce receiv$ 9 a pap] =m1 or 7,b7 any o!r process t ! ,int]nal ,rev5ue ,s]vice is us+ or w\ld o!rwise use4 7#b7 ,report to congress ,any exception to ! application ( a te*nology describ$ 9 subsection 7b7 pursuant to p>agraph 7#a7 %all n take effect unless ! ,secret>y provides a report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate reg>d+ ! det]m9ation made by ! ,secret>y "u su* p>agraph )9 #cj days ( su* det]m9ation4 7d7 ,effective date ,?is section %all apply to-- 7#a7 any individual income tax return 7z def9$ 9 section #fjaa7;e77#c77;,c7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 receiv$ on or aft] ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ m ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 7#b7 any e/ate tax return 7z describ$ 9 section #fjah ( su* ,code7 or gift tax return 7z describ$ 9 section #fjai ( su* ,code7 receiv$ on or aft] ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ m ?an #bd mon?s aft] ! date ( enactm5t ( ?is ,act1 & 7#c7 any o!r return or correspond5ce receiv$ on or aft] ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ m ?an #ah mon?s aft] ! date ( enactm5t ( ?is ,act4 #ajb4 ,e/abli%m5t ( da%bo>d to in=m taxpay]s ( backlogs & wait times 7a7 ,9 g5]al ,! ,secret>y %all require ! ,int]nal ,rev5ue ,s]vice to provide 9 real "t on its public website1 to ! ext5t practical1 ! foll[+3 7#a7 ,sep>ately ) respect to ea* applicable phone numb] ext5sion-- 7,a7 ! numb] ( call]s connect$ to speak directly ) a repres5tative ( ! ,int]nal ,rev5ue ,s]vice1 7,b7 ! numb] ( call]s connect$ to speak ) an automat$ sy/em1 7,c7 ! numb] ( call]s :o are wait+ to be connect$ to speak directly ) a repres5tative ( ! ,int]nal ,rev5ue ,s]vice or an automat$ sy/em1 7,d7 ! longe/ am\nt ( "t t any call] has be5 wait+ to be connect$ to speak directly ) a repres5tative ( ! ,int]nal ,rev5ue ,s]vice1 & 7,e7 :e!r callback s]vice is curr5tly available1 & if n1 :5 su* s]vice is s*$ul$ to be available4 7#b7 ,an application or tool emb$d$ on ! website :i*-- 7,a7 displays all ( ! in=mation describ$ 9 p>agraph 7#a71 & 7,b7 e/imates ! approximate wait "t to speak directly ) a repres5tative ( ! ,int]nal ,rev5ue ,s]vice4 7#c7 ,an application programm+ int]face :i* all[s any p]son to access ! in=mation describ$ 9 subsection 7a77#a7 us+ automation & to create an application or tool emb$d$ on a website to display su* in=mation4 7#d7 ,= ea* applicable phone numb] ext5sion1 a summ>y ( ! in=mation describ$ 9 p>agraph 7#a7 ) respect to ! prior mon?1 includ+-- 7,a7 ! av]age & m$ian l5g? ( calls1 7,b7 ! av]age & m$ian am\nt ( "t t call]s 7 speak+ directly ) a repres5tative ( ! ,int]nal ,rev5ue ,s]vice1 7,c7 ! numb] & p]c5t ( calls t 7 direct$ to an automat$ sy/em1 7,d7 ! numb] & p]c5t ( calls t 7 disconnect$ or t]m9at$ by ! ,int]nal ,rev5ue ,s]vice1 7,e7 ! numb] ( call]s :o 7 transf]r$ to ano!r applicable phone numb] ext5sion aft] ! call 0 initially answ]$ by a repres5tative ( ! ,int]nal ,rev5ue ,s]vice1 7,f7 ! av]age & m$ian am\nt ( "t t call]s describ$ 9 subp>agraph 7,e7 7 on hold foll[+ ! transf]1 & 7,g7 ! numb] & p]c5t ( call]s :o indicat$ t !y receiv$ ! answ]s or s]vice = :i* !y 7 contact+ ! ,int]nal ,rev5ue ,s]vice4 7b7 ,detection ( automat$ calls ,! ,secret>y %all require ! ,int]nal ,rev5ue ,s]vice to use te*nology to detect & scre5 out automat$ calls4 7c7 ,in=mation reg>d+ delays ,= any week 9 :i* !re 0 a significant delay ) respect to any applicable item 7ref]r$ to 9 ?is subsection z an applicable week71 ! ,secret>y %all require ! ,int]nal ,rev5ue ,s]vice to provide on its public website1 dur+ ! week subsequ5t to ! applicable week1 in=mation ) respect to ea* su* applicable item reg>d+ ! e>lie/ date on :i* any su* applicable items t 7 process$ dur+ ! applicable week 7 receiv$ by ! ,int]nal ,rev5ue ,s]vice4 7d7 ,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] ext5sion ,! t]m applicable phone numb] ext5sion means any ext5sion or application :i* may be rea*$ by call+ a 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 7,d7 manag$ & /aff$ by a contractor on behalf ( ! ,int]nal ,rev5ue ,s]vice1 or 7,e7 receiv$ n less ?an #bjj1jjj calls dur+ ! prec$+ cal5d> ye>4 7#c7 ,significant delay ,! t]m significant delay means1 9 ! case ( any applicable item = any week1 ! failure to process all ( su* applicable items :i* 7 receiv$ by ! ,int]nal ,rev5ue ,s]vice at lea/ #ba days be=e ! fir/ day ( ! week4 7e7 ,effective date ,! requirem5ts ( ?is section %all apply to p]iods beg9n+ aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #ajc4 ,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 & 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 7,b7 ! e/imat$ date on :i* ! taxpay] c expect to receive su* refund1 & 7,c7 7i7 if ! refund w be issu$ by electronic fund transf]1 ! f9ancial acc\nt to :i* su* refund w be deposit$1 includ+-- 7,i7 ! p>tial or full acc\nt numb] = su* acc\nt1 & 7,,ii7 ! "n & r\t+ numb] ( ! f9ancial in/itution1 or 7ii7 if ! refund w be issu$ by pap] *eck1 ! address to :i* ! *eck w be mail$1 or 7#c7 susp5d$ 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 #ajd4 ,expansion ( callback te*nology ,x is ! s5se ( ,congress t-- 7#a7 taxpay]s contact+ ! ,int]nal ,rev5ue ,s]vice %\ld h ! option to receive a callback1 & 7#b7 n lat] ?an cal5d> ye> #bjbh1 ! ,int]nal ,rev5ue ,s]vice %\ld provide any taxpay] 7includ+ any taxpay] resid+ outside ( ! ,unit$ ,/ates7 ! option to receive a callback = any call made by ! taxpay] to an applicable phone numb] ext5sion 7z def9$ 9 section #ajb7;d77#b7 ( ?is ,act7 :i* has n be5 answ]$ )9 #e m9utes4 #aje4 ,expansion ( onl9e acc\nts 7a7 ,9 g5]al ,n lat] ?an ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ m ?an #ah mon?s aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all make available a website or mobile application :i* all[s any taxpay] 7includ+ any taxpay] resid+ outside ( ! ,unit$ ,/ates7 ! 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+ ! applicable p]iod 7z def9$ 9 subsection 7d771 has be5-- 7,a7 s5t by ! ,int]nal ,rev5ue ,s]vice to su* taxpay]1 or 7,b7 fil$ ) 7or1 9 ! case ( any docum5t n requir$ to be fil$1 s5t to7 ! ,int]nal ,rev5ue ,s]vice-- 7i7 by su* taxpay]1 7ii7 by a p]son describ$ 9 subsection 7c7 ( section #fajc ( ! ,int]nal ,rev5ue ,code ( #aihf ) respect to su* taxpay]1 or 7iii7 ) 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 (-- 7,a7 any repres5tative ( su* taxpay] :o is au?oriz$ to practice be=e ! ,dep>tm5t ( ! ,treasury pursuant to section #ccj ( title #ca1 ,unit$ ,/ates ,code1 7,b7 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 or 7,c7 any qualifi$ report+ ag5t1 p]mit su* repres5tative1 prep>]1 or ag5t1 to ! ext5t au?oriz$ by ! taxpay]1 to access ! in=mation describ$ 9 p>agraph 7#a7 or transmit any in=mation describ$ 9 p>agraph 7#b74 7b7 ,availability = view+ ,) respect to any return1 docum5t1 notice1 or lett] describ$ 9 p>agraph 7#a7 ( subsection 7a71 su* return1 docum5t1 notice1 or lett] %all be made available = view+ by ! taxpay] 7or1 pursuant to p>agraph 7#c7 ( su* subsection1 any repres5tative1 tax return prep>]1 or qualifi$ report+ ag5t 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 repres5tative1 prep>]1 or ag5t ,= purposes ( subsection 7a77#c71 ! website or mobile application %all all[ a repres5tative1 tax return prep>]1 or qualifi$ report+ ag5t 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 7d7 ,applicable p]iod 7#a7 ,9 g5]al ,subject to p>agraph 7#b71 = purposes ( subsection 7a77#a71 ! t]m applicable p]iod means ! prec$+ #f-ye> p]iod4 7#b7 ,prospective application ,! t]m applicable p]iod %all n include any ye>s end+ be=e ! date ( enactm5t ( ?is ,act4 7e7 ,qualifi$ report+ ag5t 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m qualifi$ report+ ag5t means a p]son-- 7,a7 :i* is prop]ly au?oriz$ z an ag5t to sign & file employm5t tax returns1 make relat$ paym5ts & deposits1 & p]=m su* o!r acts on behalf ( a taxpay] "u proc$ures set =? by ! ,secret>y1 7,b7 :i* has met su* requirem5ts z may be e/abli%$ by ! ,secret>y1 & 7,c7 = :i* au?orization has n be5 revok$ or susp5d$ by ! ,secret>y pursuant to proc$ures e/abli%$ by ! ,secret>y4 7#b7 ,employm5t tax return ,= purposes ( p>agraph 7#a77;,a71 ! t]m employm5t tax return means-- 7,a7 any return requir$ to be fil$ by an employ] to report ! obligations ( ! employ] & its employees "u section #caja1 #caaa1 #ccja1 or #cdjb ( ! ,int]nal ,rev5ue ,code ( #aihf1 & 7,b7 su* o!r returns z designat$ by ! ,secret>y4 7f7 ,prev5t+ unau?oriz$ disclosure ( return in=mation by p]sons designat$ by taxpay]s ,n lat] ?an ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ m ?an #ah mon?s aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all-- 7#a7 e/abli% a program to inve/igate & address-- 7,a7 any access1 use1 or disclosure ( return in=mation 7z def9$ 9 section #fajc7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 by any p]son :i* is 9 excess ( ! au?orization p]mitt$ to su* p]son pursuant to subsection 7a77#c71 & 7,b7 any relat$ misconduct1 & 7#b7 annually publi%1 on ! public website ( ! ,int]nal ,rev5ue ,s]vice1 ! actions und]tak5 pursuant to ! program describ$ 9 p>agraph 7#a71 su* z ! numb] ( compla9ts inve/igat$1 ! numb] ( p]sons ^: access 0 revok$1 & o!r relevant /ati/ical data4 7g7 ,focus gr\ps ,= purposes ( subsection 7a71 prior to ! date t ! website or mobile application describ$ 9 su* subsection is made available1 ! ,secret>y %all conduct focus gr\ps ) taxpay]s & tax pr(essionals to ensure t any am\nts appropriat$ or o!rwise made available = su* purposes are exp5d$ 9 an appropriate mann]4 #ajf4 ,automation ( refund (fset bypass 7a7 ,9 g5]al ,section #fdjb7;a7 is am5d$-- 7#a7 by /rik+ ,9 ! case & ins]t+ ! foll[+3 7#a7 ,au?ority ,except z provid$ 9 p>agraph 7#b71 9 ! case 1 & 7#b7 by add+ at ! end ! foll[+ new p>agraphs3 7#b7 ,special rule = c]ta9 individuals ,9 ! case ( an ov]paym5t ) respect to any taxable ye> = :i* a cr$it is all[$ to an applicable taxpay] "u section #cb1 ! ,secret>y %all1 subject to subsections 7c71 7d71 7e71 & 7f71 refund su* ov]paym5t 9 an am\nt n to exce$ ! am\nt ( ! cr$it all[$ "u su* section = su* taxable ye>4 7#c7 ,applicable taxpay] ,= purposes ( p>agraph 7#b71 ! t]m applicable taxpay] means a taxpay] :o 0 classifi$ by ! ,secret>y z curr5tly n collectible 7)9 ! mean+ ( section #fcdc7;e77 prior to ! date on :i* ! refund 0 reque/$ by ! taxpay]4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to (fsets made aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #ajg4 ,in/allm5t agreem5t fees elim9at$ = c]ta9 individuals 7a7 ,9 g5]al ,section #faei7;f7 is am5d$ by /rik+ p>agraph 7#b7 & ins]t+ ! foll[+3 7#b7 ,waiv] ,no fee %all be impos$ on an in/allm5t agreem5t "u ?is section 9 ! case ( any taxpay] ) an adju/$ gross income1 z det]m9$ = ! mo/ rec5t ye> = :i* su* in=mation is available1 :i* does n exce$ #bej p]c5t ( ! applicable pov]ty level 7z det]m9$ by ! ,secret>y74 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to in/allm5t agreem5ts ent]$ into aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #ajh4 ,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%ip1 includ+-- 7,a7 an agreem5t describ$ 9 su* section = p>tial collection ( a tax liability1 7,b7 an (f]-9-compromise 7z describ$ 9 section #gabb ( su* ,code71 & 7,c7 classification z curr5tly n collectible 7)9 ! mean+ ( section #fcdc7;e7 ( su* ,code74 7b7 ,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 & asset 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 7c7 ,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 purposes1 & 7#c7 7,a7 ! numb] ( taxpay]s ) an unpaid tax liability :o 7 id5tifi$ z reasonably likely to be exp]i5c+ an economic h>d%ip "u subsection 7a77#a71 7,b7 ! options describ$ 9 subsection 7a77#b7 t 7 provid$ to su* taxpay]s1 & 7,c7 ! /atus ( ! tax liabilities ( su* taxpay]s4 #aji4 ,qu>t]ly notices to c]ta9 taxpay]s ) del9qu5cies 7a7 ,9 g5]al ,section #gebd is am5d$-- 7#a7 9 ! head+1 by /rik+ ,annual notice & ins]t+ ,notice1 7#b7 by /rik+ ,n less (t5 ?an annually & ins]t+ ! foll[+3 7a7 ,9 g5]al ,except z provid$ 9 subsection 7c71 n less (t5 ?an qu>t]ly 1 & 7#c7 by add+ at ! end ! foll[+3 7b7 ,in=mation on p5alties & int]e/ ,! notice describ$ 9 subsection 7a7 %all include-- 7#a7 an e/imate ( ! am\nt ( p5alties & int]e/ t may accrue if ! del9qu5t tax debt is n fully paid )9 ! p]iod rema9+ "u section #fejb7;a71 & 7#b7 programs & s]vices t c provide assi/ance to ! taxpay]4 7c7 ,exception ,! requirem5t "u subsection 7a7 %all n apply-- 7#a7 dur+ any p]iod 9 :i* an agreem5t describ$ 9 section #faei7;a7 or an accept$ (f]-9-compromise 7z describ$ 9 section #gabb7 is 9 effect1 or 7#b7 9 ! case ( a taxpay] = :i* ! ,secret>y has det]m9$ t ! tax is n collectible 7)9 ! mean+ ( section #fcdc7;e774 4 7b7 ,con=m+ am5dm5t ,! table ( sections = *apt] #gg is am5d$ by /rik+ ! item relat+ to section #gebd & ins]t+ ! foll[+ new item3 ,sec4 #gebd4 ,notice ( tax del9qu5cy4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date :i* is #bd mon?s aft] ! date ( enactm5t ( ?is ,act4 #aaj4 ,l[-income taxpay] cl9ic fund+ unlock$ 7a7 ,mat*+ funds ,p>agraph 7#e7 ( section #gebf7;c7 is am5d$ to read z foll[s3 7#e7 ,requirem5t ( mat*+ funds 7,a7 ,9 g5]al ,) respect to any grant provid$ to a l[-income taxpay] cl9ic "u ?is section1 su* cl9ic %all provide mat*+ funds equal to ! applicable p]c5tage ( ! am\nt ( su* grant4 7,b7 ,mat*+ funds 7i7 ,9 g5]al ,= purposes ( ?is p>agraph1 ! t]m mat*+ funds may include-- 7,i7 ! sal>y 7includ+ fr+e b5efits7 ( individuals p]=m+ s]vices = ! l[-income taxpay] cl9ic1 & 7,,ii7 ! co/ ( equipm5t us$ 9 ! l[-income taxpay] cl9ic4 7ii7 ,exclusion ,= purposes ( ?is p>agraph1 ! t]m mat*+ funds %all n include any indirect exp5ses1 su* z g5]al ov]head ( ! in/itution sponsor+ ! l[-income taxpay] cl9ic4 7,c7 ,applicable p]c5tage ,= purposes ( subp>agraph 7,a71 ! applicable p]c5tage %all be #ajj p]c5t1 except t ! ,secret>y may e/abli% a l[] p]c5tage 7n bel[ #be p]c5t7 if ! ,secret>y det]m9es t su* p]c5tage w\ld exp& ! cov]age ( ! l[-income taxpay] cl9ic to additional taxpay]s4 4 7b7 ,te*nical am5dm5ts ,section #gebf7;c71 z am5d$ by subsection 7a71 is fur!r am5d$-- 7#a7 by /rik+ p>agraphs 7#a7 & 7#b71 & 7#b7 by r$esignat+ p>agraphs 7#c7 ?r\gh 7#f7 z p>agraphs 7#a7 ?r\gh 7#d74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to cal5d> ye>s beg9n+ aft] ! date ( enactm5t ( ?is ,act4 #aaa4 ,*ief ,c\nsel reviews ( (f]s-9-compromise /reaml9$ 7a7 ,9 ,g5]al ,section #gabb7;b7 is am5d$ by /rik+ 9 any case & all t foll[s ?r\gh 8 delegate & ins]t+ 9 any case :i* ! ,secret>y det]m9es pres5ts a significant legal issue1 !re %all be plac$ on file 9 ! (fice ( ! ,secret>y ! op9ion ( ! ,g5]al ,c\nsel = ! ,dep>tm5t ( ! ,treasury1 or ! ,c\nsel's delegate4 7b7 ,con=m+ am5dm5ts ,section #gabb7;b7 is am5d$ by /rik+ ! second & ?ird s5t5ces4 7c7 ,effective ,date ,! am5dm5ts made by ?is section %all apply to (f]s-9-compromise submitt$ or p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 #aab4 ,modification ( proc$ural requirem5ts = p5alties & disall[ance p]iods 7a7 ,9 g5]al ,section #fgea7;b7 is am5d$-- 7#a7 by /rik+ p>agraph 7#a7 & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,no p5alty "u ?is title %all be assess$1 & no disall[ance p]iod %all take effect1 unless-- 7,a7 ! decision 7z def9$ by ! ,secret>y 9 regulations7 to apply su* p5alty or disall[ance p]iod1 z applicable1 is p]sonally approv$ 79 writ+ on an electronic =m7 by-- 7i7 ! imm$iate sup]visor ( ! individual mak+ su* decision1 or 7ii7 ! ,int]nal ,rev5ue ,s]vice ,(fice ( ,s]vicewide ,p5alties 7or any successor organization71 & 7,b7 ! approval describ$ 9 subp>agraph 7,a7 is obta9$ on or be=e ! date any appealable notice is s5t to ! taxpay] reg>d+ ! application ( su* p5alty or disall[ance p]iod4 1 & 7#b7 by add+ at ! end ! foll[+3 7#c7 ,appealable notice ,= purposes ( ?is subsection1 ! t]m appealable notice means ! fir/ writt5 notice issu$ to a taxpay] t provides ! taxpay] an opportunity to-- 7,a7 appeal ! decision to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals1 or 7,b7 petition a ,f$]al c\rt = review ( ! decision4 4 7b7 ,disall[ance p]iod ,section #fgea is am5d$ by add+ at ! end ! foll[+ new subsection3 7d7 ,disall[ance p]iod 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m disall[ance p]iod means-- 7,a7 ) respect to any cr$it "u section #bd1 ! p]iod det]m9$ "u section #bd7;g77#a71 7,b7 ) respect to any cr$it "u section #be;,a1 ! p]iod det]m9$ "u section #be;,a7b77#d77;,a71 & 7,c7 ) respect to any cr$it "u section #cb1 ! p]iod det]m9$ "u section #cb7k77#a74 7#b7 ,approval requir$ = disall[ance p]iod automatically calculat$ ?r\gh electronic means ,) respect to ! application ( any disall[ance p]iod1 subsection 7b77#b77;,b7 %all n apply4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to notices s5t aft] ! date :i* is #ab mon?s aft] ! date ( ! enactm5t ( ?is ,act4 7d7 ,report ,n lat] ?an #bd mon?s aft] ! date ( enactm5t ( ?is ,act1 & annually !reaft]1 ! ,secret>y %all make publicly available a report reg>d+ all p5alties assess$ by ! ,int]nal ,rev5ue ,s]vice pursuant to ! ,int]nal ,rev5ue ,code ( #aihf dur+ ! prec$+ cal5d> ye>1 ) all relevant data reg>d+ su* p5alties to be collect$ & report$ ) respect to-- 7#a7 e organizational unit ( ! ,int]nal ,rev5ue ,s]vice t has p[] to assess1 abate1 or o!rwise en=ce any p5alty impos$ by ! ,int]nal ,rev5ue ,s]vice "u ! ,int]nal ,rev5ue ,code ( #aihf1 & 7#b7 ! progression ( su* p5alties at ea* /ep ( ! det]m9ation1 assessm5t1 & review processes1 z well z ! f9al result ) respect to su* p5alties4 #aac4 ,return ( am\nts collect$ by ,,irs 9 excess ( accept$ (f]-9-compromise am\nt 7a7 ,9 g5]al ,section #gabb is am5d$ by add+ at ! end ! foll[+3 7h7 ,return am\nts collect$ 9 excess ( paym5t am\nt ( accept$ (f]-9-compromise 7#a7 ,9 g5]al ,subject to p>agraph 7#b71 9 ! case ( any taxpay] = :i* an (f]-9-compromise has be5 accept$ "u ?is section1 any proce$s collect$ ) respect to ! ,f$]al income tax liability t is ! subject ( ! accept$ (f]-9-compromise :i* are 9 excess ( any rema9+ paym5ts s*$ul$ "u su* compromise %all be transf]r$ to ! taxpay]4 7#b7 ,exception ,p>agraph 7#a7 %all n apply if-- 7,a7 ! taxpay] & ! ,secret>y h specifically agre$ o!rwise1 or 7,b7 ! ,secret>y has-- 7i7 det]m9$ t1 "u ! t]ms ( ! compromise1 su* compromise is 9 default1 & 7ii7 elect$ to t]m9ate su* compromise4 4 7b7 ,au?ority to release levy & return prop]ty ,section #fcdc is am5d$-- 7#a7 9 subsection 7a77#a7-- 7,a7 9 subp>agraph 7,d71 by /rik+ or at ! end1 7,b7 9 subp>agraph 7,e71 by /rik+ ! p]iod at ! end & ins]t+ 1 or1 & 7,c7 by add+ at ! end ! foll[+ subp>agraph3 7,f7 subject to subsection 7h77#b7 ( section #gabb1 an (f]-9-compromise is accept$ "u su* section ) respect to ! liability = :i* ! levy 0 impos$4 1 & 7#b7 9 subsection 7d77#b7-- 7,a7 9 subp>agraph 7,c71 by /rik+ or at ! end1 7,b7 9 subp>agraph 7,d71 by /rik+ ! comma at ! end & ins]t+ 1 or1 & 7,c7 by add+ at ! end ! foll[+ subp>agraph3 7,e7 subject to subsection 7h77#b7 ( section #gabb1 an (f]-9-compromise is accept$ "u su* section ) respect to ! liability = :i* ! levy 0 impos$1 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to any compromise made "u section #gabb ( ! ,int]nal ,rev5ue ,code ( #aihf :i* is accept$ by ! ,secret>y aft] ! date ( enactm5t ( ?is ,act4 #aad4 ,ext5sion ( p]iod = return ( am\nts subject to wrongful levy 7a7 ,9 g5]al ,section #fcdc7;b7 is am5d$1 9 ! flu% text foll[+ p>agraph 7#c71 by /rik+ ! date ( su* levy & ins]t+ ! date t ! ,secret>y receiv$ any su* am\nt4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to any money levi$ ^u or any am\nt ( money receiv$ f ! sale ( prop]ty aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #aae4 ,reports to ,congress 7a7 ,implem5tation ,n lat] ?an ! date :i* is #b ye>s aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y 7foll[+ consultation ) ! ,national ,taxpay] ,advocate1 ! ,treasury ,inspector ,g5]al = ,tax ,adm9i/ration1 & ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates7 %all provide a report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate reg>d+ ! actions tak5 by ! ,int]nal ,rev5ue ,s]vice to implem5t ?is title & ! am5dm5ts made by ?is title1 includ+-- 7#a7 an analysis ( successes & *all5ges ) respect to implem5tation ( su* title1 & 7#b7 any recomm5dations to ,congress ) respect to ! implem5tation or adm9i/ration ( su* title4 7b7 ,fraud 7#a7 ,9 g5]al ,n lat] ?an ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act1 & annually !reaft]1 ! ,secret>y %all provide a report to ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives & ! ,committee on ,f9ance ( ! ,s5ate reg>d+ ef=ts made by ! ,int]nal ,rev5ue ,s]vice to id5tify1 prev5t1 & resolve ea* type ( tax fraud1 includ+ fir/-p]son fraud & /ol5 id5tity refund fraud4 7#b7 ,in=mation includ$ 9 report ,! report describ$ 9 p>agraph 7#a7 %all include-- 7,a7 a detail$ description1 timel9e1 & analysis ( any ef=ts und]tak5 by ! ,int]nal ,rev5ue ,s]vice & any ( ! o!r memb]s ( ! ,security ,summit dur+ ! mo/ rec5t tax fil+ season to address & prev5t ea* type ( tax fraud1 includ+-- 7i7 any specific in=mation or guidel9es provid$ by ! ,int]nal ,rev5ue ,s]vice to any ( ! o!r memb]s ( ! ,security ,summit 7& vice v]sa7 ) respect to tax fraud1 includ+-- 7,i7 any be on ! look\t al]ts or o!r w>n+s1 7,,ii7 updat$ guidel9es or re/rictions1 7,,iii7 pot5tial ?reat analyses1 7,,iv7 specific data or analytics1 & 7,v7 any o!r actionable ?reat in=mation1 & 7ii7 any specific recomm5dations provid$ by ! ,int]nal ,rev5ue ,s]vice to any ( ! o!r memb]s ( ! ,security ,summit 7& vice v]sa7 ) respect to id5tify+1 prev5t+1 & resolv+ tax fraud1 includ+ any pot5tial improvem5ts to data1 analytics1 in=mation %>+1 & collaboration betwe5 ! ,int]nal ,rev5ue ,s]vice & o!r memb]s ( ! ,security ,summit1 7,b7 a detail$ description & timel9e ( any int]actions betwe5 ! ,int]nal ,rev5ue ,s]vice & any provid] ( tax fil+ options :i* does n p>ticipate 9 ! ,security ,summit1 includ+-- 7i7 any specific in=mation or guidel9es provid$ by ! ,int]nal ,rev5ue ,s]vice to su* provid] 7& vice v]sa7 ) respect to ea* type ( tax fraud1 includ+ any items describ$ 9 subclauses 7,i7 ?r\gh 7,v7 ( subp>agraph 7,a77i71 & 7ii7 any specific recomm5dations provid$ by ! ,int]nal ,rev5ue ,s]vice to su* provid] 7& vice v]sa7 ) respect to id5tify+1 prev5t+1 & resolv+ tax fraud1 includ+ any pot5tial improvem5ts to data1 analytics1 in=mation %>+1 & collaboration betwe5 ! ,int]nal ,rev5ue ,s]vice & su* provid]1 7,c7 ) respect to ! mo/ rec5tly complet$ tax fil+ season-- 7i7 ) respect to ea* specific type or =m ( tax fraud t has be5 id5tifi$ by ! ,int]nal ,rev5ue ,s]vice1 any relevant data & analysis reg>d+ ! am\nt ( su* fraud dur+ su* tax fil+ season1 includ+ detail$ num]ical data reg>d+ su* fraud 9 relation to ea* sep>ate ,f$]al tax return =m 7includ+ any am5d$ returns7 & ! mann] 9 :i* su* returns 7 fil$1 & 7ii7 ! total doll> am\nt ( fraudul5t claims = refund-- 7,i7 = :i* any disbursem5t 0 errone\sly made1 & 7,,ii7 :i* 7 id5tifi$ & disall[$ prior to any disbursem5t be+ made4 7#c7 ,publicly available ,data includ$ 9 ! report describ$ 9 p>agraph 7#a7 %all be made available on ! public website ( ! ,int]nal ,rev5ue ,s]vice1 provid$ t su* data is appropriately r$act$ by ! ,secret>y4 7c7 ,complexity report ,= purposes ( section #djbb ( ! ,int]nal ,rev5ue ,s]vice ,re/ructur+ & ,re=m ,act ( #aiih 7#bf ,u4,s4,c4 #ghja note71 ! submission ( ! report requir$ "u section #ghjc7;c77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf %all n satisfy ! requirem5t "u subsection 7a7 ( section #djbb ( su* ,act to conduct an analysis ( ! s\rces ( complexity 9 adm9i/ration ( ! ,f$]al tax laws & report ! results ( su* analysis4 7d7 ,docum5t managem5t to avoid duplicative reque/s to con/itu5ts 7#a7 ,9 g5]al ,n lat] ?an "o ye> aft] ! date ( ! enactm5t ( ?is ,act1 & annually !reaft] = ! foll[+ #e ye>s1 ! ,secret>y %all submit to ! ,committee on ,f9ance ( ! ,s5ate a report describ+ ! sy/ems & practices = track+ docum5ts submitt$ to ! ,int]nal ,rev5ue ,s]vice by taxpay]s1 ,congressional (fices1 & au?oriz$ ?ird-p>ty repres5tatives4 7#b7 ,matt]s includ$ ,! report describ$ 9 p>agraph 7#a7 %all include ! foll[+3 7,a7 ,a description ( h[ ! ,int]nal ,rev5ue ,s]vice catalogues1 tracks1 & reta9s docum5ts & communications1 includ+ proc$ures = int]nal docum5t %>+ & = avoid+ lo/ docum5ts & duplicative reque/s to taxpay]s4 7,b7 ,a description ( ! /atus & future plans = manag+ electronic & pap] submissions ?r\gh onl9e acc\nts1 new docum5t submission tools1 & pap]-ret5tion processes4 7,c7 ,a discussion ( any mod]nization ef=ts aim$ at r$uc+ duplicative docum5t reque/s & any b>ri]s ! ,int]nal ,rev5ue ,s]vice has id5tifi$ to implem5t+ improvem5ts4 ,,ii ,am]ican ,citiz5s ,abroad #bja4 ,report on comb9$ tax & =eign bank & f9ancial acc\nt report+ 7a7 ,/udy 7#a7 ,9 g5]al ,! ,secret>y %all conduct a /udy on-- 7,a7 comb9+ & simplify+ report+ requir$ "u section #ecad ( title #ca1 ,unit$ ,/ates ,code & sections #fjch1 #fjch;,a1 #fjch;,b1 #fjch;,c1 #fjch;,d1 #fjci;,f1 #fjdf;,a1 & #fjdh ( ! ,int]nal ,rev5ue ,code ( #aihf2 & 7,b7 elim9at+ duplicative reque/s = in=mation f nonresid5t ,unit$ ,/ates taxpay]s4 7#b7 ,consultation ,! /udy conduct$ "u p>agraph 7#a7 %all include input f ! ,national ,taxpay] ,advocate & nonresid5t ,unit$ ,/ates taxpay]s4 7b7 ,report ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all submit to ,congress a report on ! /udy conduct$ "u subsection 7a71 :i* %all include any actions tak5 by ! ,secret>y z a result ( su* /udy & any recomm5dations = legislative *anges necess>y to effectuate ! goal describ$ 9 subsection 7a77#a74 #bjb4 ,/udy & reports on simplification 7a7 ,,gao /udy & report 7#a7 ,9 g5]al ,! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all conduct a /udy on ! burd5s ( compliance ) ,f$]al tax laws applicable to individuals :o are ,unit$ ,/ates p]sons 7z def9$ 9 section #ggja7;a77#cj7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 liv+ abroad4 7#b7 ,factors consid]$ ,! /udy conduct$ "u subsection 7a7 %all id5tify problems relat+ to compliance ( ,f$]al tax laws = su* ,unit$ ,/ates p]sons1 includ+ burd5s specific to l[-income & mod]ate-income individuals1 relat$ to-- 7,a7 und]/&+ & comply+ ) ,unit$ ,/ates tax obligations1 includ+ obligations ) respect to-- 7i7 ! duty to file returns & pay taxes :ile liv+ abroad1 includ+ 9 ! abs5ce ( tax treaties t o!rwise elim9ate d\ble taxation ( income2 7ii7 ! fil+ 7includ+ ?r\gh electronic means7 ( ,f$]al tax returns & any reports requir$ "u section #ecad ( title #ca1 ,unit$ ,/ates ,code1 9 a timely1 accurate1 & af=dable mann]1 7iii7 =eign retirem5t plans treat$ z passive =eign inve/m5t companies2 & 7iv7 =eign curr5cy ga9s2 7,b7 receiv+ & respond+ to inquiries f ! ,int]nal ,rev5ue ,s]vice & ! ,f9ancial ,crimes ,en=cem5t ,network ab\t returns & reports describ$ 9 subp>agraph 7,a77ii71 & access to s]vices ( su* ag5cies ) respect to su* returns & reports2 7,c7 access to f9ancial products & s]vices abroad1 includ+ local retirem5t vehicles & bank acc\nts2 7,d7 access to af=dable tax prep>ation s]vices = ,unit$ ,/ates income tax obligations2 & 7,e7 compliance burd5s t are disproportionate to ! am\nt ( tax ow$4 7#c7 ,report ,n lat] ?an #a ye> aft] ! date ( ! enactm5t ( ?is ,act1 ! ,comptroll] ,g5]al %all submit to ! ,secret>y ( ,treasury & to ,congress1 & make publicly available1 a report on ! /udy conduct$ "u p>agraph 7#a74 7b7 ,treasury report ,n lat] ?an #a ye> aft] ! date on :i* ! ,comptroll] ,g5]al submits ! report "u subsection 7a77#c71 ! ,secret>y ( ! ,treasury %all submit to ,congress a report t describes-- 7#a7 actions tak5 by ! ,dep>tm5t ( ,treasury to address any problems id5tifi$ by ! ,comptroll] ,g5]al 9 su* report2 & 7#b7 any legislation necess>y to address su* problems4 #bjc4 ,ext5sion ( "t = p]sons outside ( ! ,unit$ ,/ates to reque/ abatem5t ( ma? error 7a7 ,9 g5]al ,section #fbac7;b77#b77;,a7 is am5d$ by ins]t+ 7#abj days 9 ! case ( a notice address$ to a p]son outside ! ,unit$ ,/ates7 aft] #fj days4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to notices s5t aft] ! date t is #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 #bjd4 ,cl>ification ( assessm5t au?ority2 pre-assessm5t appeals ( =eign in=mation return p5alties 7a7 ,treatm5t ( p5alties z taxes ,section #ffga7;a7 is am5d$-- 7#a7 by /rik+ ,! p5alties & liabilities provid$ by ?is sub*apt] & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,any p5alties provid$ by ?is title1 includ+ ! p5alties & liabilities provid$ by ?is sub*apt]1 1 7#b7 by /rik+ ! p5alties & liabilities provid$ by ?is sub*apt]4 & ins]t+ ! p5alties provid$ by ?is title1 includ+ ! p5alties & liabilities provid$ by ?is sub*apt]41 & 7#c7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,exception ,p>agraph 7#a7 %all n apply to any p5alty n provid$ by ?is sub*apt] if su* p5alty is a p5alty = :i* a civil or crim9al action is prescrib$ z ! me?od ( collection or has be5 consi/5tly treat$ by ! ,secret>y be=e ! date ( ! enactm5t ( ?is p>agraph z su* a p5alty4 4 7b7 ,notice requirem5t = c]ta9 p5alties 7#a7 ,9 g5]al ,sub*apt] ,c ( *apt] #fh is am5d$ by add+ at ! end ! foll[+ new section3 #fgeb4 ,prelim9>y notice & "r ( review = cov]$ p5alties 7a7 ,notice 7#a7 ,9 g5]al ,no cov]$ p5alty %all be assess$ unless ! ,secret>y provides a notice to ! taxpay] 9 writ+ by mail to an address z det]m9$ "u section #fbab7;b7 t conta9s ! foll[+ in=mation3 7,a7 ,! cov]$ p5alty propos$ to be assess$4 7,b7 ,! taxable ye>s or p]iods involv$4 7,c7 ,! basis = ! propos$ p5alty4 7,d7 ,in=mation ab\t ! "r ( ! taxpay] to reque/ review z provid$ 9 subsection 7b74 7#b7 ,tim+ ( notice ,! mail+ ( ! notice describ$ 9 p>agraph 7#a7 %all prec$e any notice & dem& ( any cov]$ p5alty by at lea/ #fj days 7#abj days 9 ! case ( a notice address$ to a taxpay] outside ! ,unit$ ,/ates74 7b7 ,"r to a review ,)9 #fj days 7#abj days 9 ! case ( a notice s5t to a taxpay] outside ! ,unit$ ,/ates7 ( ! mail+ ( ! notice describ$ 9 subsection 7a71 ! taxpay] may reque/ a review ( ! propos$ p5alty by ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 7c7 ,susp5sion ( assessm5t & collection 7#a7 ,9 g5]al ,a cov]$ p5alty may n be assess$1 dem&$1 or collect$ be=e-- 7,a7 ! expiration ( ! p]iod provid$ "u subsection 7b71 or 7,b7 9 any case 9 :i* ! taxpay] reque/s a review "u subsection 7b71 ! date a f9al det]m9ation is issu$ 9 su* review4 7#b7 ,/atute ( limitations ,if a notice describ$ 9 subsection 7a7 ) respect to any cov]$ p5alty is mail$ be=e ! expiration ( ! p]iod provid$ by section #feja = ! assessm5t ( su* p5alty 7det]m9$ )\t reg>d to ?is p>agraph71 ! runn+ ( su* p]iod %all be susp5d$ = ! p]iod dur+ :i* assessm5t is prohibit$ "u ?is section & = #cj days !reaft]4 7d7 ,cov]$ p5alty ,= purposes ( ?is section1 ! t]m cov]$ p5alty means any p5alty impos$ "u section #fjch7;b77#a71 #fjch;,a7d77#a71 #fjch;,b7c71 #fjch;,c7c71 #fjch;,d7d77#a71 #fjci;,f7c77#a77;,b71 or #ffgg4 7e7 ,exception = jeop>dy ,?is section %all n apply if ! ,secret>y f9ds t ! collection ( ! p5alty is 9 jeop>dy4 7f7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ?is section1 includ+ regulations or o!r guidance relat+ to-- 7#a7 proc$ures = issu+ notices "u subsection 7a71 & 7#b7 e/abli%+ simplifi$ reviews = cases 9 :i* ! p5alty am\nt at issue does n exce$ a designat$ doll> ?re%old4 4 7#b7 ,cl]ical am5dm5t ,! table ( sections = sub*apt] ,c ( *apt] #fh is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #fgeb4 ,prelim9>y notice & "r ( review = cov]$ p5alties4 4 7c7 ,int]pretive rules 7#a7 ,taxpay] rights ,no?+ 9 ! am5dm5ts made by ?is section %all be con/ru$ to create any limitation on ! rights ( a taxpay]-- 7,a7 "u sub*apt] ,c or ,d ( *apt] #fd ( ! ,int]nal ,rev5ue ,code ( #aihf1 or 7,b7 to pursue refund litigation ) respect to ! assessm5t or imposition ( any p5alty impos$ "u su* ,code4 7#b7 ,no inf]5ce ,no?+ 9 ! am5dm5ts made by ?is section %all be con/ru$ to create any inf]5ce ) respect to ! treatm5t ( any cov]$ p5alty 7z def9$ 9 section #fgeb ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by ?is section7 be=e ! date ( ! enactm5t ( ?is ,act4 #bje4 ,repeal ( due date requirem5ts = c]ta9 in=mation returns relat+ to =eign gifts & tru/s 7a7 ,9 g5]al ,section #bjjf7;b7 ( ! ,surface ,transportation & ,vet]ans ,heal? ,c>e ,*oice ,improvem5t ,act ( #bjae is am5d$ by /rik+ p>agraphs 7#i7 & 7#aj74 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to returns = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4 ,,iii ,judicial ,review #cja4 ,au?orization ( subpo5as be=e he>+s to facilitate settlem5ts ,section #gdef7;a7 is am5d$ to read z foll[s3 7a7 ,9 g5]al 7#a7 ,adm9i/ration ( oa?s ,= ! effici5t adm9i/ration ( ! functions ve/$ 9 ! ,tax ,c\rt or any division !re(1 any judge or special trial judge1 ! cl]k or ! cl]k's deputies1 z su*1 or any o!r employee ( ! ,tax ,c\rt designat$ 9 writ+ = ! purpose by ! *ief judge1 may adm9i/] oa?s or affirmations4 7#b7 ,exam9ation ,any judge or special trial judge may exam9e p>ties or witnesses4 7#c7 ,subpo5a au?ority ,any judge or special trial judge may require1 by subpo5a ord]$ by ! ,tax ,c\rt or any division !re( & sign$ by ! judge or special trial judge 7or by ! cl]k ( ! ,tax ,c\rt or by any o!r employee ( ! ,tax ,c\rt :5 act+ z deputy cl]k71 any ( ! foll[+3 7,a7 ,! att5dance & te/imony ( p>ties or witnesses4 7,b7 ,! production ( books1 pap]s1 docum5ts1 electronically /or$ in=mation1 or tangible ?+s f any place 9 ! ,unit$ ,/ates by any p>ty or witness hav+ cu/ody or control !re( = purposes ( discov]y or = use ( ! ?+s produc$ z evid5ce 9 accordance ) ! rules & ord]s ( ! ,tax ,c\rt4 ,any su* subpo5a %all be issu$ & s]v$1 & compliance !re) %all be compell$1 z provid$ 9 ! rules & ord]s ( ! ,tax ,c\rt4 7#d7 ,depositions ,pursuant to rules & ord]s ( ! ,c\rt1 ! deposition ( a witness may be tak5 be=e any designat$ individual compet5t to adm9i/] oa?s "u ?is title4 ,any deposition te/imony %all be r$uc$ to writ+ by ! individual tak+ ! deposition1 or "u su* individual's direction1 & %all be subscrib$ by ! depon5t4 4 #cjb4 ,cl>ification ( ,tax ,c\rt au?ority to ord] relief f a judgm5t or ord] ,section #gdha is am5d$-- 7#a7 by /rik+ & 7d71 9 subsection 7a7 & ins]t+ 7d71 & 7e71 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7e7 ,relief f a judgm5t or ord] 7#a7 ,corrections bas$ on cl]ical mi/akes2 ov]sights & omissions 7,a7 ,9 g5]al ,! ,tax ,c\rt may correct a cl]ical mi/ake1 or a mi/ake aris+ f ov]sight or omission1 :5ev] "o is f\nd 9 a judgm5t1 ord]1 or o!r "p ( ! record4 ,! ,tax ,c\rt may d s on motion or on its own1 ) or )\t notice4 7,b7 ,appellate c\rt leave requir$ on appeal ,aft] an appeal has be5 docket$ 9 ! appellate c\rt1 & :ile su* appeal is p5d+1 any su* mi/ake may be correct$ only ) ! appellate c\rt's leave4 7#b7 ,gr\nds = relief f a f9al judgm5t or ord] ,on motion & j t]ms1 ! ,tax ,c\rt may relieve a p>ty or its legal repres5tative f a f9al judgm5t or ord] = any ( ! foll[+ reasons3 7,a7 ,mi/ake1 inadv]t5ce1 surprise1 or excusable neglect4 7,b7 ,newly discov]$ evid5ce t1 ) reasonable dilig5ce1 c\ld n h be5 discov]$ 9 "t to move = a new trial "u rules prescrib$ by ! ,c\rt & t w\ld h a reasonable likelihood ( *ang+ ! outcome4 7,c7 ,fraud 7:e!r previ\sly call$ intr9sic or extr9sic71 misrepres5tation1 or misconduct by an oppos+ p>ty4 7,d7 ,! judgm5t is void4 7,e7 ,any o!r circum/ance :]e ju/ice s requires4 7#c7 ,tim+ & effect ( ! motion 7,a7 ,tim+ ,a motion "u p>agraph 7#b7-- 7i7 mu/ be made )9 a reasonable "t1 & 7ii7 9 ! case ( a reason describ$ 9 subp>agraphs 7,a71 7,b71 or 7,c71 n lat] ?an #a ye> aft] ! entry ( ! judgm5t or ord]4 7,b7 ,effect on f9ality ,:ile p5d+1 any su* motion does n affect ! judgm5t's f9ality or susp5d its op]ation4 7#d7 ,o!r p[]s to grant relief ,?is subsection %all n limit ! ,tax ,c\rt's p[] to set aside a judgm5t = fraud on ! ,tax ,c\rt4 7#e7 ,c\rt ( appeals jurisdiction ,if ! ,tax ,c\rt provides relief f a judgm5t or ord] t is o!rwise f9al "u ?is section1 ei!r or bo? p>ties may obta9 review ( su* relief by fil+ a notice ( appeal "u ?is sub*apt] )9 #ij days ( ! ,c\rt's judgm5t or ord] direct+ su* relief4 4 #cjc4 ,au?orization ( special trial judges to he> additional cases & address contempt 7a7 ,cons5t to assignm5t ,section #gddc;,a7b7 is am5d$ by /rik+ & at ! end ( p>agraph 7#f71 by r$esignat+ p>agraph 7#g7 z p>agraph 7#h71 & by ins]t+ aft] p>agraph 7#f7 ! foll[+ new p>agraph3 7#g7 ^u ! cons5t ( ! p>ties1 & pursuant to rules promulgat$ by ! ,tax ,c\rt1 any proce$+ n describ$ 9 p>agraphs 7#a7 ?r\gh 7#f71 & 4 7b7 ,au?oriz+ special trial judge ,section #gddc;,a7c7 is am5d$ by /rik+ or 7#f7 & ins]t+ 7#f71 or 7#g74 7c7 ,contempt au?ority ,section #gddc;,a is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,incid5tal p[]s ,a special trial judge appo9t$ "u ?is section %all h ! indep5d5t p[] to puni% = contempt ( ! au?ority ( ! ,tax ,c\rt z provid$ 9 section #gdef7;c71 except ! s5t5ce impos$ by su* a special trial judge = any contempt %all n exce$ ! p5alties = a ,class ,c misdemeanor z set =? 9 sections #cega7;b77#f7 & #ceha7;b77#h7 ( title #ah1 ,unit$ ,/ates ,code4 ,?is subsection %all n be con/ru$ to limit ! au?ority ( a special trial judge to ord] sanctions "u any o!r /atute or any rule ( ! ,tax ,c\rt prescrib$ pursuant to section #gdec4 4 7d7 ,effective date ,! am5dm5ts made by subsections 7a7 & 7b7 %all take effect on ! date ! ,unit$ ,/ates ,tax ,c\rt adopts rules implem5t+ ! cons5t proc$ures ( section #gddc;,a4 #cjd4 ,disqualification ( judges & special trial judges 7a7 ,9 g5]al ,"p ,,ii ( sub*apt] ,c ( *apt] #gf is am5d$ by add+ at ! end ! foll[+ new section3 #gdfg4 ,disqualification ( judge or special trial judge ,section #dee ( title #bh1 ,unit$ ,/ates ,code1 %all apply to judges1 special trial judges1 & proce$+s ( ! ,tax ,c\rt4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = su* "p is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #gdfg4 ,disqualification ( judge or special trial judge4 4 #cje4 ,notice & review ) respect to multi-ye> bans on claim+ cr$its 7a7 ,notice 7#a7 ,9 g5]al ,section #fbab7;a7 is am5d$-- 7,a7 by /rik+ ,if ! & ins]t+ ! foll[+3 7#a7 ,notice ,if ! 1 7,b7 by /rik+ ,su* notice %all include a notice & ins]t+ ! foll[+3 7#b7 ,matt]s includ$ ,su* notice %all include-- 7,a7 a notice 1 7,c7 by /rik+ p]iod at ! end ( ! second s5t5ce & ins]t+ 1 &1 & 7,d7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 9 any case 9 :i* su* defici5cy = a taxable ye> is attributable to ! d5ial ( a cr$it "u section #bd1 #be;,a1 or #cb1 a /atem5t-- 7i7 id5tify+ ! cr$it or cr$its :i* are d5i$ & provid+ ! gr\nds = ea* su* d5ial1 7ii7 in=m+ ! taxpay] t1 unless ! d5ial is ov]turn$ on appeal1 ! taxpay] w n be able to claim su* cr$it = any subsequ5t taxable ye> unless ! taxpay] provides in=mation requir$ by ! ,secret>y to demon/rate eligibility = ! cr$it1 & 7iii7 9 any case 9 :i* ! ,secret>y has made a det]m9ation to impose a disall[ance p]iod "u section #bd7;g77#a71 #be;,a7b77#d77;,a71 or #cb7k77#a71 provid+ ! gr\nds = su* disall[ance p]iod 7& ! l5g? ( ! disall[ance p]iod unless ov]turn$ on appeal74 4 7#b7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to notices mail$ on or aft] ! date t is #cf mon?s aft] ! date ( enactm5t ( ?is ,act4 7b7 ,au?ority ( ! tax c\rt 7#a7 ,9 g5]al ,section #fbad is am5d$ by r$esignat+ subsection 7e7 z subsection 7f7 & by ins]t+ aft] subsection 7d7 ! foll[+ new subsection3 7e7 ,jurisdiction ) respect to multi-,ye> bans ) respect to c]ta9 cr$its 7#a7 ,9 g5]al ,! ,tax ,c\rt %all h jurisdiction-- 7,a7 to r$et]m9e ! imposition ( any disall[ance p]iod ) respect to any cr$it "u section #bd1 #be;,a1 or #cb = ! taxable ye> 9 :i* su* disall[ance p]iod 0 impos$ if ! defici5cy relates to su* taxable ye>1 & 7,b7 to det]m9e :e!r any su* disall[ance p]iod %\ld be impos$ if claim !re= is ass]t$ by ! ,secret>y 9 ! answ] or an am5d$ answ] fil$ 9 accordance ) ! rules ( ! ,tax ,c\rt4 7#b7 ,disall[ance p]iod ,= purposes ( ?is subsection1 ! t]m disall[ance p]iod has ! mean+ giv5 su* t]m "u section #fgea7;d74 4 7#b7 ,effective date ,! am5dm5ts made by ?is subsection apply to petitions fil$ on or aft] ! date ( enactm5t ( ?is ,act4 7#c7 ,transition rule = review ( previ\sly impos$ disall[ance p]iods 7,a7 ,9 g5]al ,9 ! case ( any defici5cy :i* is attributable to an entry on ! return claim+ a cr$it "u section #bd1 #be;,a1 or #cb ( ! ,int]nal ,rev5ue ,code ( #aihf = a taxable ye> 9 a disall[ance p]iod describ$ 9 subp>agraph 7,b71 ! ,tax ,c\rt %all h jurisdiction to r$et]m9e :e!r ! disall[ance p]iod 0 prop]ly impos$4 7,b7 ,disall[ance p]iod describ$ ,a disall[ance p]iod is describ$ 9 ?is subp>agraph if ! notice ( ! defici5cy "u section #fbab ( su* ,code = ! taxable ye> ) respect to :i* ! det]m9ation to impose ! disall[ance p]iod 0 made-- 7i7 did n include ! gr\nds = su* disall[ance p]iod1 & 7ii7 0 mail$ be=e ! date t is #cf mon?s aft] ! date ( ! enactm5t ( ?is ,act4 7,c7 ,disall[ance p]iod ,= purposes ( ?is p>agraph1 ! t]m disall[ance p]iod has ! mean+ giv5 su* t]m "u section #fgea7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is ,act74 7,d7 ,refunds ,not)/&+ section #feab7;b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 9 ! case ( a petition ) respect to a disall[ance p]iod describ$ 9 subp>agraph 7,b71 ! ,tax ,c\rt %all h jurisdiction to det]m9e ! am\nt ( an ov]paym5t = any taxable ye> 9 ! disall[ance p]iod1 & su* am\nt %all1 not)/&+ section #feaa1 :5 ! decision ( ! ,tax ,c\rt has become f9al1 be cr$it$ or refund$ to ! taxpay]4 ,if a notice ( appeal 9 respect ( ! decision ( ! ,tax ,c\rt is fil$ "u section #gdhc ( su* ,code1 ! ,secret>y is au?oriz$ to refund or cr$it ! ov]paym5t det]m9$ by ! ,tax ,c\rt to ! ext5t ! ov]paym5t is n conte/$ on appeal4 7c7 ,burd5 ( production 7#a7 ,9 g5]al ,section #gdia7;c7 is am5d$-- 7,a7 by /rik+ ,not)/&+ & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,not)/&+ 1 7,b7 by /rik+ ) respect to ! liability & ins]t+ ) respect to-- 7,a7 ! liability 1 7,c7 by /rik+ ! p]iod aft] title & ins]t+ 1 &1 7,d7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ! application ( any disall[ance p]iod 7z def9$ 9 section #fgea7;d77 to any individual4 1 & 7,e7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,/&>d ( pro( = c]ta9 disall[ance p]iods ,9 ! case ( any c\rt proce$+ ) respect to any disall[ance p]iod describ$ 9 section #bd7;g77#a77;,b77i71 #be;,a7b77#d77;,a77ii77,i71 or #cb7k77#a77;,b77i71 ! /&>d ( pro( %all be ! same /&>d z requir$ 9 a proce$+ "u section #gded7;a74 4 7#b7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to c\rt proce$+s beg9n+ aft] ! date t is #cf mon?s aft] ! date ( ! enactm5t ( ?is ,act 9 connection ) disall[ance p]iods 7z def9$ 9 section #fgea7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by ?is ,act7 det]m9$ aft] su* date4 7d7 ,modification ( disall[ance p]iod 7#a7 ,*ild tax cr$it ,section #bd7;g77#a7 is am5d$-- 7,a7 9 subp>agraph 7,b71 by /rik+ = :i* !re 0 a f9al det]m9ation t ! taxpay]'s claim ( cr$it "u ?is section 0 ea* place x appe>s 9 clauses 7i7 & 7ii7 & ins]t+ = :i* a notice ( defici5cy has be5 s5t "u section #fbab7;a7 :i* notifies ! taxpay] t ! taxpay]'s claim ( cr$it "u ?is section 0 d5i$1 or a det]m9ation t has become f9al "u section #gdha has be5 made by ! ,tax ,c\rt to d5y su* claim11 & 7,b7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,all[ance ( previ\sly d5i$ cr$its aft] ,tax ,c\rt consid]ation ,not)/&+ subp>agraphs 7,a7 & 7,b71 a taxable ye> %all n be treat$ z a taxable ye> 9 ! disall[ance p]iod if ! ,tax ,c\rt det]m9es t ! disall[ance p]iod 0 n prop]ly impos$ = su* ye> pursuant to section #fbad7;e74 4 7#b7 ,am]ican opportunity tax cr$it ,section #be;,a7b77#d77;,a7 is am5d$-- 7,a7 9 clause 7ii71 by /rik+ = :i* !re 0 a f9al det]m9ation t ! taxpay]'s claim ( ! ,am]ican ,opportunity ,cr$it "u ?is section 0 ea* place x appe>s 9 subclauses 7,i7 & 7,,ii7 & ins]t+ = :i* a notice ( defici5cy has be5 s5t "u section #fbab7;a7 :i* notifies ! taxpay] t ! taxpay]'s claim ( cr$it "u ?is section 0 d5i$1 or a det]m9ation t has become f9al "u section #gdha has be5 made by ! ,tax ,c\rt to d5y su* claim11 & 7,b7 by add+ at ! end ! foll[+ new clause3 7iii7 ,all[ance ( previ\sly d5i$ cr$its aft] ,tax ,c\rt consid]ation ,not)/&+ clauses 7i7 & 7ii71 a taxable ye> %all n be treat$ z a taxable ye> 9 ! disall[ance p]iod if ! ,tax ,c\rt det]m9es t ! disall[ance p]iod 0 n prop]ly impos$ = su* ye> pursuant to section #fbad7;e74 4 7#c7 ,e>n$ income tax cr$it ,section #cb7k77#a7 is am5d$-- 7,a7 9 subp>agraph 7,b71 by /rik+ = :i* !re 0 a f9al det]m9ation t ! taxpay]'s claim ( cr$it "u ?is section 0 ea* place x appe>s 9 clauses 7i7 & 7ii7 & ins]t+ = :i* a notice ( defici5cy has be5 s5t "u section #fbab7;a7 :i* notifies ! taxpay] t ! taxpay]'s claim ( cr$it "u ?is section 0 d5i$1 or a det]m9ation t has become f9al "u section #gdha has be5 made by ! ,tax ,c\rt to d5y su* claim11 & 7,b7 by add+ at ! end ! foll[+ new subp>agraph3 7,c7 ,all[ance ( previ\sly d5i$ cr$its aft] ,tax ,c\rt consid]ation ,not)/&+ subp>agraphs 7,a7 & 7,b71 a taxable ye> %all n be treat$ z a taxable ye> 9 ! disall[ance p]iod if ! ,tax ,c\rt det]m9es t ! disall[ance p]iod 0 n prop]ly impos$ = su* ye> pursuant to section #fbad7;e74 4 7#d7 ,susp5sion ( runn+ ( limitations p]iod fil+ ( a claim = cr$it or refund ,section #feaa7;d7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#i7 ,special rules relat+ to disall[ance p]iods ,! runn+ ( ! p]iods describ$ 9 subsections 7a7 & 7b77#b7 ) respect to any claim = a cr$it all[$ "u section #bd1 #be;,a1 or #cb = any taxable ye> 9 a disall[ance p]iod 7z def9$ 9 section #fgea7;d77 %all be susp5d$ dur+ any p]iod 9 :i* ! imposition ( su* disall[ance p]iod is p5d+ be=e ! ,tax ,c\rt4 4 7#e7 ,effective date 7,a7 ,9 g5]al ,! am5dm5ts made by p>agraphs 7#a71 7#b71 & 7#c7 %all apply to-- 7i7 taxable ye>s beg9n+ aft] ! date t is #cf mon?s aft] ! date ( ! enactm5t ( ?is ,act1 & 7ii7 disall[ance p]iods 7z def9$ 9 section #fgea7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by ?is ,act7 9 taxable ye>s beg9n+ on or be=e su* date if ! notice ( defici5cy = ! taxable ye> ) respect to :i* ! det]m9ation to impose su* disall[ance p]iod 0 made 0 s5t aft] su* date4 7,b7 ,susp5sion ( runn+ ( limitations p]iod ,! am5dm5t made by p>agraph 7#d7 %all apply to petitions fil$ aft] ! date ( ! enactm5t ( ?is ,act4 #cjf4 ,au?orization ( de novo review ( innoc5t sp\se relief by ! ,tax ,c\rt & o!r c\rts 7a7 ,review ,section #fjae7;e77#g7 is am5d$ by /rik+ by ! ,tax ,c\rt & %all be bas$ ^u & all t foll[s & ins]t+ a p]iod4 7b7 ,cl>ification ( scope ( review ,section #fjae7;e77#a77;,a7 is am5d$ by ins]t+ 7includ+ any rem$y applicable 9 a suit = refund or collection or 9 a bankruptcy case7 aft] ,9 addition to any o!r rem$y provid$ by law4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to petitions1 reque/s1 & suits fil$ or p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 7d7 ,no inf]5ce ,no?+ 9 ! am5dm5ts made by ?is section %all be con/ru$ to limit ! au?ority or jurisdiction ( ! ,tax ,c\rt or any o!r c\rt to grant relief "u section #fjae ( ! ,int]nal ,rev5ue ,code ( #aihf or to review any relief grant$ "u su* section4 #cjg4 ,cl>ification ( c]ta9 c\rt fil+ deadl9es 7a7 ,9 g5]al 7#a7 ,treatm5t ( deadl9es ,section #gdea is am5d$ by r$esignat+ subsection 7b7 z subsection 7c7 & by ins]t+ aft] subsection 7a7 ! foll[+ new subsection3 7b7 ,treatm5t ( deadl9es = c]ta9 petitions 7#a7 ,9 g5]al ,! deadl9es = fil+ petitions "u section #fjae7;e77#a77;,a71 ! fir/ s5t5ce ( section #fbac7;a71 & section #fccj7;d77#a77;,a7 %all be consid]$ nonjurisdictional claims-process+ rules subject to waiv]1 =feiture1 e/oppel1 & equitable toll+4 ,= purposes ( section #fjae7;e77#a77;,b71 ! second & f\r? s5t5ces ( section #fbac7;a71 & ! la/ s5t5ce ( section #fccj7;e77#a71 a petition n timely fil$ %all be treat$ z timely fil$ if ! ,tax ,c\rt det]m9es t ! failure to timely file is excus$ by waiv]1 =feiture1 e/oppel1 or equitable toll+4 7#b7 ,treatm5t ( collection activity ,if ! ,tax ,c\rt det]m9es t ! failure to timely file a petition "u section #fjae7;e77#a77;,a71 #fbac7;a71 or #fccj7;d77#a77;,a7 is excus$ by waiv]1 =feiture1 e/oppel1 or equitable toll+1 ! ,secret>y 7or ! ,attorney ,g5]al1 z ! case may be7 %all abate any assessm5t made "u section #fbac7;c7 to :i* ! petition relates1 susp5d any levy or proce$+ = ! collection ( ! liability to :i* ! petition relates1 & 7unless ! taxpay] o!rwise reque/s7 refund any am\nt ( su* liability previ\sly collect$4 ,! previ\s s5t5ce %all n apply if section #fccj7;e77#b71 #fccj7;f71 #fccj7;g71 #fhea1 #fheb1 or #fhfa applies4 ,! ,tax ,c\rt %all h jurisdiction to en=ce ?is p>agraph4 4 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #fjae7;e7 is am5d$-- 7i7 9 p>agraph 7#a77;,b77i71 by /rik+ or1 if a petition has be5 fil$ ) ! ,tax ,c\rt "u subp>agraph 7,a71 until ! decision ( ! ,tax ,c\rt has become f9al & ins]t+ or1 if a timely petition has be5 fil$ ) ! ,tax ,c\rt "u subp>agraph 7,a71 f ! date su* petition is fil$ 7or1 if fil$ aft] ! close ( ! #ij? day ref]r$ to 9 subp>agraph 7,a77ii71 ! date ! ,tax ,c\rt det]m9es su* petition is excus$ "u section #gdea7;b77 until ! decision ( ! ,tax ,c\rt has become f9al1 & 7ii7 9 p>agraph 7#b7-- 7,i7 by r$esignat+ subp>agraphs 7,a7 & 7,b7 z clauses 7i7 & 7ii71 respectively1 & by mov+ su* clauses two ems to ! "r1 7,,ii7 by /rik+ = ! p]iod & ins]t+ = any p]iod1 7,,iii7 by /rik+ = #fj days !reaft] & ins]t+ = #fj days aft] ! late/ ( su* p]iods1 7,,iv7 by /rik+ %all be susp5d$ & ins]t+ %all-- 7,a7 be susp5d$-- 1 & 7,v7 by /rik+ ! p]iod aft] ,secret>y & ins]t+ 1 & 7,b7 if ! ,tax ,c\rt det]m9es t ! failure to timely file a petition "u p>agraph 7#a77;,a7 is excus$ "u section #gdea7;b71 be ext5d$ by ! numb] ( days betwe5 ! deadl9e = fil+ ! petition 7det]m9$ )\t reg>d to ! application ( section #gdea7;b77 & ! date on :i* ! c\rt det]m9es t ! failure to timely file ! petition is excus$4 4 7,b7 ,! second s5t5ce ( section #fbac7;a7 is am5d$-- 7i7 by ins]t+ timely be=e petition1 & 7ii7 by ins]t+ f ! "t su* petition is fil$ 7or1 if fil$ aft] ! close ( ! #ij-;day or #aej-;day p]iod1 ! date ! ,tax ,c\rt det]m9es su* fil+ is excus$ "u section #gdea7;b77 be=e until ! decision4 7,c7 ,section #fbac7;c7 is am5d$ by ins]t+ 7)\t reg>d to ! application ( section #gdea7;b77 aft] ! "t prescrib$ 9 subsection 7a74 7,d7 ,section #fccj7;e77#a7 is am5d$-- 7i7 by ins]t+ timely be=e appeals !re91 & 7ii7 by /rik+ are p5d+ ?r\gh a f9al det]m9ation 9 su* he>+4 & ins]t+ ! foll[+3 are p5d+1 b 9 no ev5t %all any su* p]iod expire be=e ! #ij? day aft] ! day on :i* !re is a f9al det]m9ation 9 su* he>+4 ,if ! ,tax ,c\rt det]m9es t ! failure to timely file a petition "u subsection 7d7 is excus$ "u section #gdea7;b71 su* levy actions %all be susp5d$ betwe5 ! date ! c\rt s det]m9es & ! date :i* is #ij days aft] ! decision ( ! ,tax ,c\rt becomes f9al1 & ! runn+ ( any su* p]iod ( limitations %all be ext5d$ by ! numb] ( days betwe5 ! deadl9e = fil+ ! petition 7det]m9$ )\t reg>d to ! application ( section #gdea7;b77 & ! date on :i* ! c\rt det]m9es t ! failure to timely file ! petition is excus$44 7,e7 ,section #fejc7;a77#a7 is am5d$-- 7i7 by /rik+ ! p]iod & ins]t+ any p]iod1 7ii7 by /rik+ = #fj days !reaft] & ins]t+ = #fj days aft] ! late/ ( su* p]iods1 & 7iii7 by add+ at ! end ! foll[+ new s5t5ce3 ,if ! ,tax ,c\rt det]m9es t ! failure to timely file a petition "u section #fbac7;a7 is excus$ "u section #gdea7;b71 ! p]iods ( limitations provid$ 9 sections #feja & #fejb on ! mak+ ( assessm5ts & ! collection by levy or a proce$+ 9 c\rt %all be ext5d$ by ! numb] ( days betwe5 ! deadl9e = fil+ ! petition 7det]m9$ )\t reg>d to ! application ( section #gdea7;b77 & ! date on :i* ! c\rt det]m9es t ! failure to timely file ! petition is excus$44 7,f7 ,section #gdei7;d7 is am5d$ to read z foll[s3 7d7 ,effect ( decision dismiss+ petition 7#a7 ,9 g5]al ,if a petition has be5 fil$ by ! taxpay] "u section #fjae7;e77#a77;,a71 #fbac7;a71 or #fccj7;d77#a77;,a71 a decision ( ! ,tax ,c\rt dismiss+ ! proce$+ %all be consid]$ z its decision on ! m]its1 unless ! dismissal is-- 7,a7 = lack ( jurisdiction1 7,b7 = failure to timely file ! petition1 or 7,c7 9 ! case ( a petition "u section #fjae7;e77#a77;,a7 or #fccj7;d77#a77;,a71 at ! reque/ ( ! taxpay] 7unless ! ,tax ,c\rt ord]s t ! dismissal %all be consid]$ its decision on ! m]its74 7#b7 ,entry ( ord] ,an ord] specify+ ! am\nt ( defici5cy or liability1 if appropriate1 %all be ent]$ 9 ! records ( ! ,tax ,c\rt unless ! ,tax ,c\rt _c det]m9e su* am\nt f ! record 9 ! proce$+4 4 7b7 ,toll+ ( "t 9 c]ta9 cases ,section #gdea7;c71 z r$esignat$ by subsection 7a77#a71 is am5d$ by /rik+ date & ins]t+ day 79 :ole or 9 "p74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to cases p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 7d7 ,no inf]5ce ,! am5dm5ts made by subsection 7a7 %all n be con/ru$ to create any inf]5ce ) respect to ! treatm5t (-- 7#a7 any case br\ght "u section #fjae7;e77#a77;,a71 ! second s5t5ce ( section #fbac7;a71 or section #fccj7;d77#a77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf = :i* !re is a f9al det]m9ation by ! ,tax ,c\rt be=e ! date ( ! enactm5t ( ?is ,act1 or 7#b7 any o!r petition fil$ ) ! ,tax ,c\rt "u any o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf be=e1 on1 or aft] su* date4 #cjh4 ,cl>ification ( ,tax ,c\rt jurisdiction to det]m9e tax liability 9 collection due process appeals 7a7 ,9 g5]al ,section #fccj7;c77#b77;,b7 is am5d$ by ins]t+ 9 ! ,tax ,c\rt or any o!r ,f$]al c\rt 7o!r ?an ?r\gh a suit = a refund "u section #gddb or "u section #acdf7;a77#a7 ( title #bh1 ,unit$ ,/ates ,code7 aft] o!rwise h an opportunity to dispute su* tax liability4 7b7 ,und]ly+ tax liability ,section #fccj7;c77#d7 is am5d$ by /rik+ ,an issue may n be rais$ & ins]t+ ,an issue :i* is n relat$ to ! am\nt or exi/5ce ( ! und]ly+ tax liability may n be rais$4 #cji4 ,au?orization ( ! ,tax ,c\rt to issue refunds 9 collection due process cases 7a7 ,9 g5]al ,section #fccj7;d77#a7 is am5d$-- 7#a7 by /rik+ ,! p]son may & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,! p]son may 1 7#b7 by ins]t+ &1 unless a *all5ge 0 preclud$ "u subsection 7c71 ) respect to ! det]m9ation ( any ov]paym5ts ( tax = ! taxable p]iods or ev5ts at issue 9 ! det]m9ation aft] matt] 1 & 7#c7 by add+ at ! end ! foll[+ new subp>agraphs3 7,b7 ,det]m9ation & en=cem5t ( ov]paym5ts ,rules simil> to ! rules ( p>agraphs 7#a7 & 7#b7 ( section #feab7;b7 %all apply = purposes ( ?is p>agraph4 7,c7 ,limitation on am\nt ( cr$it or refund 7i7 ,9 g5]al ,9 ! case ( any petition "u subp>agraph 7,a71 no cr$it or refund %all be all[$ or made ( any portion ( ! tax unless ! ,tax ,c\rt det]m9es z "p ( its decision t su* portion 0 paid-- 7,i7 aft] ! notice describ$ 9 subsection 7a77#a7 or section #fcbj7;a77#a7 7z ! case may be7 0 giv51 7,,ii7 )9 ! p]iod :i* w\ld be applicable "u section #feaa7;b77#b71 7c71 or 7d71 if1 on ! date ! notice describ$ 9 subsection 7a77#a7 or section #fcbj7;a77#a7 7z ! case may be7 0 giv51 a claim _h be5 fil$ 7:e!r or n fil$7 /at+ ! gr\nds ^u :i* ! ,tax ,c\rt f9ds t !re is an ov]paym5t1 or 7,,iii7 )9 ! p]iod :i* w\ld be applicable "u section #feaa7;b77#b71 7c71 or 7d71 9 respect ( any claim = refund fil$ )9 ! applicable p]iod specifi$ 9 section #feaa & be=e ! date ! notice describ$ 9 subsection 7a77#a7 or section #fcbj7;a77#a7 7z ! case may be7 0 giv5-- 7aa7 :i* _h n be5 disall[$ be=e t date1 7bb7 :i* _h be5 disall[$ be=e t date & 9 respect ( :i* a timely suit = refund c\ld h comm5c$ z ( t date1 or 7cc7 9 respect ( :i* a suit = refund _h be5 comm5c$ be=e t date & )9 ! p]iod specifi$ 9 section #fecb4 ,9 a case describ$ 9 subclause 7,,ii7 :]e ! date ! notice describ$ 9 subsection 7a77#a7 or section #fcbj7;a77#a7 7z ! case may be7 is giv5 is dur+ ! ?ird ye> aft] ! due date 7det]m9$ )\t reg>d to any ext5sions7 = fil+ ! return ( tax & no return 0 fil$ be=e su* date1 ! applicable p]iod "u subsections 7a7 & 7b77#b7 ( section #feaa %all be #c ye>s4 7ii7 ,date notice 0 giv5 ,= purposes ( ?is subp>agraph-- 7,i7 if notice 0 giv5 "u subsection 7a77#b7 or section #fcbj7;a77#b7 by mail1 ! date ! notice 0 giv5 %all be ! date su* notice 0 mail$1 & 7,,ii7 if notice 0 giv5 "u subsection 7a77#b7 or #fcbj7;a77#b7 by leav+ su* notice at ! dwell+ or usual place ( bus9ess ( ! p]son1 ! date ! notice 0 giv5 %all be ! date su* notice 0 left4 4 7b7 ,susp5sion ( p]iod ( limitations = cr$it or refund dur+ proce$+s 7#a7 ,9 g5]al ,section #fccj7;e77#a7 is am5d$ by ins]t+ section #feaa 7relat+ to limitations on cr$it or refund71 aft] section #fejb 7relat+ to collection aft] assessm5t74 7#b7 ,prohibition on cr$it+ ( ov]paym5ts aga9/ disput$ tax liability dur+ collection action proce$+s ,section #fdjb is am5d$ by add+ at ! end ! foll[+ new subsection3 7o7 ,prohibition on cr$it+ ( ov]paym5ts aga9/ disput$ tax liability dur+ collection action proce$+s ,if a he>+ is prop]ly reque/$ "u section #fcbj7;a77#c77;,b7 or #fccj7;a77#c77;,b71 & an und]ly+ tax liability ref]r$ to 9 section #fccj7;c77#b77;,b7 is prop]ly disput$ at su* he>+1 su* tax liability %all n1 except ) ! cons5t ( ! taxpay]1 be tak5 into acc\nt "u subsection 7a7 = ! p]iod dur+ :i* ! p]iod ( limitations = fil+ a claim = cr$it or refund relat+ to su* tax liability is susp5d$ by reason ( section #fccj7;e74 4 7c7 ,cl>ification ( application ( c]ta9 levy he>+ rules to li5 he>+s ,section #fccj7;c77#b77;,a7 is am5d$ by /rik+ unpaid tax or ! propos$ levy & ins]t+ unpaid tax1 collection action1 or propos$ collection action4 7d7 ,effective date 7#a7 ,9 g5]al ,except z o!rwise provid$ 9 p>agraph 7#b7 or 7#c71 ! am5dm5ts made by ?is section %all apply to cases p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,prohibition on cr$it+ ( ov]paym5ts ,! am5dm5t made by subsection 7b77#b7 %all apply ) respect to any p]iod describ$ 9 section #fdjb7o7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section7 if any portion ( su* p]iod is aft] ! date ( ! enactm5t ( ?is ,act4 7#c7 ,cl>ification ( application ( c]ta9 levy he>+ rules to li5 he>+s ,! am5dm5t made by subsection 7c7 %all take effect on ! date ( ! enactm5t ( ?is ,act4 #caj4 ,au?orization ( ! ,tax ,c\rt to he> suits = refunds or cr$its 7a7 ,9 g5]al ,section #gddb is am5d$-- 7#a7 by /rik+ ,! ,tax ,c\rt & ins]t+ ! foll[+3 7a7 ,9 g5]al ,! ,tax ,c\rt 1 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7b7 ,actions = refunds 7#a7 ,jurisdiction 7,a7 ,9 g5]al ,9 addition to any o!r c\rt au?oriz$ by law1 ! ,tax ,c\rt %all1 subject to section #gdbb1 h jurisdiction ov] any action1 n exce$+ ! applicable am\nt1 = ! recov]y ( any int]nal rev5ue tax alleg$ to h be5 errone\sly or illegally assess$ or collect$1 or any p5alty claim$ to h be5 collect$ )\t au?ority or ( any sum alleg$ to h be5 excessive or 9 any mann] wrongfully collect$ "u ! int]nal rev5ue laws to ! same ext5t z ! di/rict c\rts ( ! ,unit$ ,/ates4 7,b7 ,applicable am\nt ,= purposes ( ?is p>agraph1 ! applicable am\nt means-- 7i7 #b1jjj1jjj = any "o taxable ye>1 9 ! case ( taxes impos$ by subtitle ,a1 7ii7 #b1jjj1jjj1 9 ! case ( ! tax impos$ by *apt] #aa1 7iii7 #b1jjj1jjj = any "o cal5d> ye>1 9 ! case ( ! tax impos$ by *apt] #ab1 7iv7 #b1jjj1jjj = any #a taxable p]iod 7or1 if !re is no taxable p]iod1 taxable ev5t7 9 ! case ( any tax impos$ by subtitle ,c1 ,d1 or ,e1 & 7v7 #b1jjj1jjj1 9 ! case ( any o!r am\nt collect$4 7#b7 ,fur!r notice ( defici5cy ,if ! ,secret>y prior to ! he>+ ( a suit br\ght by a taxpay] "u p>agraph 7#a7 mails to ! taxpay] a notice t a defici5cy has be5 det]m9$ 9 respect ( ! tax :i* is ! subject matt] ( ! taxpay]'s suit1 ! proce$+s 9 ! taxpay]'s suit %all be /ay$ dur+ ! p]iod ( "t 9 :i* ! taxpay] may file a petition ) ! ,tax ,c\rt = a r$et]m9ation ( ! ass]t$ defici5cy1 & = #fj days !reaft]4 ,if ! taxpay] files su* a petition ) ! ,tax ,c\rt1 su* petition %all be consolidat$ ) ! suit br\ght "u p>agraph 7#a74 4 7b7 ,use ( small dispute proc$ures ,section #gdfc7;f7 is am5d$ by /rik+ & at ! end ( p>agraph 7#b71 by /rik+ ! p]iod at ! end ( p>agraph 7#c7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#d7 a petition to ! ,tax ,c\rt "u section #gddb7;b7 9 :i* ! am\nt ( ! refund s\ght does n exce$ #ej1jjj4 4 7c7 ,con=m+ am5dm5ts 7#a7 ,section #gdbb7k7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#e7 ,= jurisdiction ( ! ,tax ,c\rt1 see section #gddb7;b74 4 7#b7 ,section #gdhb7;b77#a7 is am5d$ by /rik+ or at ! end ( subp>agraph 7,f71 by /rik+ ! p]iod at ! end ( subp>agraph 7,g7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new subp>agraph3 7,h7 9 ! case ( a petition "u section #gddb7;b7-- 7i7 ! legal resid5ce ( ! petition] if ! petition] is an individual1 & 7ii7 ! pr9cipal place ( bus9ess or pr9cipal (fice or ag5cy if ! petition] is an entity o!r ?an an individual4 4 7#c7 ,section #acdf7;a7 ( title #bh1 ,unit$ ,/ates ,code1 is am5d$-- 7,a7 9 ! matt] prec$+ p>agraph 7#a71 by /rik+ 1 concurr5t ) ! ,unit$ ,/ates ,c\rt ( ,f$]al ,claims11 7,b7 9 p>agraph 7#a71 by /rik+ ,any & ins]t+ ,concurr5t ) ! ,unit$ ,/ates ,c\rt ( ,f$]al ,claims & ! ,tax ,c\rt1 any1 & 7,c7 9 p>agraph 7#b71 by /rik+ ,any & ins]t+ ,concurr5t ) ! ,unit$ ,/ates ,c\rt ( ,f$]al ,claims1 any4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to actions fil$ aft] ! date t is #ab mon?s aft] ! date ( ! enactm5t ( ?is ,act4 #caa4 ,au?orization to all[ claims = refund 9 c]ta9 cases :]e full tax n paid 7a7 ,9 g5]al ,section #gdbb1 z am5d$ by ?is ,act1 is am5d$ by r$esignat+ subsection 7k7 z subsection 7l7 & by ins]t+ aft] subsection 7j7 ! foll[+ new subsection3 7k7 ,special rule = actions :]e !re is an agreem5t 9 effect ) ! taxpay] "u section #faei or :5 ! taxpay] is 9 curr5tly n collectible /atus 7#a7 ,9 g5]al ,! di/rict c\rts ( ! ,unit$ ,/ates1 ! ,unit$ ,/ates ,c\rt ( ,f$]al ,claims1 & ! ,tax ,c\rt %all n fail to h jurisdiction ov] any applicable action br\ght by a taxpay] to det]m9e ! correct am\nt ( liability ( su* taxpay] solely because ! full am\nt ( su* liability has n be5 paid4 7#b7 ,applicable action ,= purposes ( ?is subsection1 ! t]m applicable action means any action to det]m9e ! correct am\nt ( ! liability ( su* taxpay] 7or = any refund ) respect !reto7 ) respect to any am\nt if1 z ( ! date su* action is fil$1 su* am\nt-- 7,a7 is ! subject ( an agreem5t "u section #faei = :i* all in/allm5ts ! due date = :i* is on or be=e ! date ! action is fil$ h be5 paid1 or 7,b7 has be5 det]m9$ by ! ,secret>y to be n collectible 7)9 ! mean+ ( section #fcdc7;e774 7#c7 ,p]missive dismissal 7,a7 ,reque/ = dismissal ,! ,unit$ ,/ates 7or ! ,secret>y1 9 ! case ( a case 9 ! ,tax ,c\rt7 may reque/ ! dismissal ( an applicable action if ! taxpay] is no long] 9 compliance ) an in/allm5t agreem5t "u section #faei or is no long] 9 curr5tly n collectible /atus 7)9 ! mean+ ( section #fcdc7;e774 7,b7 ,c\rt action ,9 any case 9 :i* !re is a reque/ = dismissal "u subp>agraph 7,a71 ! c\rt may1 ) or )\t tak+ any evid5ce or hold+ a he>+1 dismiss ! action ) leave to refile :5 ei!r ! full am\nt ( su* liability has be5 paid or ! conditions 9 p>agraph 7#b7 are met at ! "t ( refil+4 ,9 decid+ :e!r to dismiss ! action1 ! c\rt may consid] ! ext5t to :i* ! action has proce$$1 ! ext5t to :i* full paym5t has be5 made1 any burd5 t may result to ! taxpay]1 ! ,unit$ ,/ates1 ! ,secret>y1 or ! c\rt f su* dismissal 7includ+ reasons ! taxpay] is no long] 9 compliance ) an in/allm5t agreem5t "u section #faei71 & any o!r reason relat+ to ! policy ( ! full paym5t rule4 ,a dismissal "u ?is p>agraph %all n be review$ by any o!r c\rt4 7#d7 ,prohibition on collection ( disall[$ liability ,if ! c\rt r$et]m9es "u p>agraph 7#a7 ! correct am\nt ( liability ( ! taxpay]1 no "p ( su* liability :i* is disall[$ by a decision ( su* c\rt :i* has become f9al may be collect$ by ! ,secret>y1 & am\nts paid 9 excess ( ! am\nt det]m9$ by ! c\rt z correctly paid %all be refund$4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to actions fil$ on or aft] ! date t is #ab mon?s aft] ! date ( ! enactm5t ( ?is ,act4 #cab4 ,adju/m5t ( ?re%old = small disputes 7a7 ,9 g5]al ,section #gdfc1 z am5d$ by ?is ,act1 is am5d$-- 7#a7 by /rik+ #ej1jjj ea* place x appe>s 9 subsections 7a7 & 7f7 & ins]t+ #ajj1jjj1 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7g7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( any petition fil$ 9 a cal5d> ye> beg9n+ aft] #bjbf1 ea* ( ! #ajj1jjj am\nts 9 subsections 7a7 & 7f7 %all be increas$ by an am\nt equal to-- 7,a7 su* doll> am\nt1 multipli$ by 7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjbe = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7#b7 ,r\nd+ ,if any increase det]m9$ "u p>agraph 7#a7 is n a multiple ( #a1jjj1 su* increase %all be r\nd$ to ! next l[e/ multiple ( #a1jjj4 4 7b7 ,proce$+s = det]m9ation ( employm5t /atus ,section #gdcf7;c77#a7 is am5d$ by /rik+ if ! am\nt ( employm5t taxes plac$ 9 dispute is #ej1jjj or less = ea* cal5d> qu>t] involv$ & ins]t+ if ! am\nt ( employm5t taxes plac$ 9 dispute is equal to or less ?an ! doll> am\nt 9 effect "u section #gdfc7;a77#a7 7det]m9$ at ! "t ! plead+ is fil$ "u subsection 7a77 = ea* cal5d> qu>t] involv$4 7c7 ,con=m+ am5dm5ts 7#a7 ,section #gddc;,a7b77#c7 is am5d$ by /rik+ #ej1jjj & ins]t+ ! doll> am\nt 9 effect "u section #gdfc7;a77#a7 7det]m9$ at ! "t ! plead+ is fil$74 7#b7 ,section #gdfc7;f77#b7 is am5d$ by /rik+ an appeal & ins]t+ a petition4 7#c7 ,! head+ = section #gdfc is am5d$ by /rik+ ,disputes involv+ #ej1jjj or less & ins]t+ ,small disputes4 7#d7 ,! item relat+ to section #gdfc 9 ! table ( section = "p ,,ii ( sub*apt] ,c ( *apt] #gf is am5d$ by /rik+ ,disputes involv+ #ej1jjj or less & ins]t+ ,small disputes4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to proce$+s comm5c+ aft] ! date ( ! enactm5t ( ?is ,act4 ,,iv ,(fice ( ! ,taxpay] ,advocate #dja4 ,,nta au?orization to direct hire attorneys ,section #ghjc7;c77#b77;,d7 is am5d$-- 7#a7 9 clause 7i7-- 7,a7 9 subclause 7,i71 by /rik+ & at ! end1 7,b7 9 subclause 7,,ii71 by /rik+ ! p]iod at ! end & ins]t+ 2 &1 & 7,c7 by add+ at ! end ! foll[+3 7,,iii7 appo9t c\nsel 9 ! ,(fice ( ! ,taxpay] ,advocate to report directly to ! ,national ,taxpay] ,advocate or delegate !re(4 1 & 7#b7 by add+ at ! end ! foll[+3 7iii7 ,c\nsel ,= purposes ( clause 7i77,,iii7-- 7,i7 ! ,national ,taxpay] ,advocate may utilize direct hire au?ority to recruit & appo9t qualifi$ applicants1 )\t reg>d to any pref]5ce requirem5ts1 7,,ii7 any c\nsel appo9t$ pursuant to su* clause %all n report to ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice & %all n repres5t ! ,gov]nm5t 9 litigation1 7,,iii7 any legal int]pretation ( c\nsel appo9t$ pursuant to su* clause %all n be b9d+ on ! ,secret>y1 & 7,,iv7 pursuant to section #cja7;f77#b7 ( title #ca1 ,unit$ ,/ates ,code1 & subsection 7b77#b77;,a71 ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice %all cont9ue to provide advice to ! ,national ,taxpay] ,advocate & ! ,(fice ( ! ,taxpay] ,advocate4 4 #djb4 ,,nta au?orization to make p]sonnel decisions 7a7 ,9 g5]al ,section #ghjc7;c77#b77;,d77i77,,ii7 is am5d$ by /rik+ any employee ( any local (fice ( a taxpay] advocate describ$ 9 subclause 7,i7 & ins]t+ any (fic] or employee ( ! ,(fice ( ! ,taxpay] ,advocate4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #djc4 ,access to ,int]nal ,rev5ue ,s]vice in=mation1 legal advice1 & meet+s 7a7 ,9 g5]al ,section #ghjc7;c7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,access to in=mation & meet+s 7,a7 ,9 g5]al ,^u reque/1 ! ,commission] %all provide ! ,(fice ( ! ,taxpay] ,advocate ) access to any ( ! foll[+3 7i7 ,9 ! case ( any reque/ made by a taxpay] = assi/ance by ! ,(fice ( ! ,taxpay] ,advocate :i* is op5 & p5d+-- 7,i7 any return or return in=mation 7z su* t]ms are def9$ 9 section #fajc7;b77 :i* ! ,national ,taxpay] ,advocate det]m9es is necess>y to assi/ su* taxpay]1 7,,ii7 any legal advice provid$ by ! /aff ( ! ,(fice ( ,*ief ,c\nsel to any employee ( ! ,int]nal ,rev5ue ,s]vice 7includ+ any legal advice prep>$ 9 contemplation ( litigation7 :i* ! ,national ,taxpay] ,advocate det]m9es is necess>y to assi/ su* taxpay]1 reg>dless ( :e!r su* legal advice _c be disclos$ to su* taxpay]1 & 7,,iii7 any meet+ betwe5 su* taxpay] & any employee ( ! ,int]nal ,rev5ue ,s]vice4 7ii7 ,to ! ext5t necess>y to p]=m a full & sub/antive analysis includ$ 9 any report describ$ 9 p>agraph 7#b77;,b7-- 7,i7 any relevant docum5t1 data1 or /ati/ical in=mation1 & 7,,ii7 any legal advice provid$ by ! /aff ( ! ,(fice ( ! ,*ief ,c\nsel to any employee ( ! ,int]nal ,rev5ue ,s]vice 7includ+ any legal advice prep>$ 9 contemplation ( litigation74 7iii7 ,legal advice f ! /aff ( ! ,(fice ( ,*ief ,c\nsel on any matt] or issue4 7,b7 ,deadl9e ,access to any in=mation1 advice1 or meet+ describ$ 9 subp>agraph 7,a7 %all be provid$ by ! ,commission] n lat] ?an-- 7i7 ! date :i* is #b weeks aft] ! date on :i* a writt5 reque/ submitt$ by ! ,(fice ( ! ,taxpay] ,advocate has be5 receiv$ by ! ,commission]1 or 7ii7 su* date z is o!rwise agre$ to by ! ,commission] & ! ,(fice ( ! ,taxpay] ,advocate4 7,c7 ,meet+s ,= purposes ( subp>agraph 7,a77i77,,iii71 ! ,commission] %all be deem$ to h satisfi$ ! requirem5t "u su* subp>agraph if ! ,commission] has ext5d$ an invitation to att5d ! meet+ to ! ,(fice ( ! ,taxpay] ,advocate1 )\t reg>d to :e!r su* an invitation 0 decl9$ by any employee ( ! ,(fice ( ! ,taxpay] ,advocate4 7,d7 ,privilege ,any access provid$ to ! ,(fice ( ! ,taxpay] ,advocate pursuant to ?is p>agraph ) respect to in=mation or legal advice f ! /aff ( ! ,(fice ( ,*ief ,c\nsel %all h no effect on any privilege :i* o!rwise applies to su* in=mation or legal advice4 4 7b7 ,annual reports ,section #ghjc7;c77#b77;,b77ii7 is am5d$-- 7#a7 9 subclause 7,,xii71 by /rik+ & at ! end1 7#b7 9 subclause 7,,xiii71 by /rik+ ! p]iod at ! end & ins]t+ 2 &1 & 7#c7 by add+ at ! end ! foll[+ new subclause3 7,,xiv7 id5tify any failure by ! ,commission] to provide access to any in=mation1 advice1 or meet+ describ$ 9 subp>agraph 7,a7 ( p>agraph 7#f7 by ! date requir$ "u subp>agraph 7,b7 ( su* p>agraph4 4 7c7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( enactm5t ( ?is ,act4 #djd4 ,repeal ( limitation p]iod susp5sion = taxpay]s seek+ assi/ance f ,,tas 7a7 ,9 g5]al ,section #ghaa is am5d$-- 7#a7 by /rik+ subsection 7d71 & 7#b7 by r$esignat+ subsections 7e7 ?r\gh 7g7 z subsections 7d7 ?r\gh 7f71 respectively4 7b7 ,con=m+ am5dm5t ,section #fcjf7k77#b7 is am5d$ by /rik+ section #ghaa7;g7 & ins]t+ section #ghaa7;f74 7c7 ,effective date ,! am5dm5ts made by ?is section %all take effect on ! date ( enactm5t ( ?is ,act4 #dje4 ,op]ations to assi/ taxpay]s exp]i5c+ h>d%ips dur+ lapse 9 appropriations 7a7 ,9 g5]al ,not)/&+ ! ?ird s5t5ce ( section #acdb ( title #ca1 ,unit$ ,/ates ,code1 = purposes ( ! fir/ s5t5ce ( su* section1 dur+ any lapse 9 appropriations1 functions describ$ 9 subsection 7b7 p]=m$ by an employee ( ! ,int]nal ,rev5ue ,s]vice :o is designat$ by ! ,commission] ( ,int]nal ,rev5ue or ! ,national ,taxpay] ,advocate = purposes ( ?is section %all be treat$ 9 ! same mann] z an em]g5cy involv+ ! safety ( human life or ! protection ( prop]ty4 7b7 ,function describ$ ,! functions describ$ 9 ?is subsection are functions necess>y-- 7#a7 to assi/ any taxpay] :o is or may be exp]i5c+ an economic h>d%ip 7)9 ! mean+ ( section #fcdc7;a77#a77;,d7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 z a result ( any action or inaction by ! ,int]nal ,rev5ue ,s]vice1 & 7#b7 to comply ) any ,taxpay] ,assi/ance ,ord] issu$ pursuant to section #ghaa ( su* ,code4 ,v ,tax ,return ,prep>]s #eja4 ,p5alties = tax return prep>]s :o improp]ly alt] returns 7a7 ,9 g5]al ,p>agraph 7#a7 ( section #ffif7;e7 is am5d$ to read z foll[s3 7#a7 ,return ,! t]m return means-- 7,a7 any return ( any tax impos$ by ?is title1 7,b7 any adm9i/rative adju/m5t reque/ "u section #fbbg1 7,c7 any p>tn]%ip adju/m5t track+ report "u section #fbbf7;b77#d77;,a71 & 7,d7 any o!r docum5t purport+ to be a return1 reque/1 or report describ$ 9 subp>agraphs 7,a7 ?r\gh 7,c74 4 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect on ! date ( enactm5t ( ?is ,act4 #ejb4 ,ensur+ ! use ( valid prep>] id5tification numb]s & electronic fil+ id5tification numb]s 7a7 ,9 g5]al 7#a7 ,p5alty ,section #ffie is am5d$-- 7,a7 by /rik+ subsection 7c7 & ins]t+ ! foll[+3 7c7 ,failure to furni% valid id5tify+ numb] 7#a7 ,9 g5]al 7,a7 ,p5alty ,any p]son :o is a tax return prep>] ) respect to any return or claim = refund & :o fails to furni% an id5tify+ numb] :i* complies ) section #faji7;a77#d77;,a7 ) respect to su* return or claim %all pay a p5alty ( #bej = su* failure4 7,b7 ,non-compliance ,= purposes ( ?is p>agraph1 an id5tify+ numb] %all be deem$ to n comply ) section #faji7;a77#d77;,a7 if su* id5tify+ numb]-- 7i7 is assign$ to ano!r p]son1 7ii7 does n exi/1 7iii7 is inactive or expir$1 7iv7 has be5 )drawn1 7v7 is susp5d$ or has be5 revok$1 or 7vi7 is o!rwise invalid = use by ! tax return prep>]4 7#b7 ,exception ,! p5alty impos$ "u p>agraph 7#a7 %all n apply if x is %[n t su* failure is due to reasonable cause & n due to willful neglect4 7#c7 ,limitation ,! maximum p5alty impos$ "u ?is subsection on any p]son ) respect to docum5ts fil$ dur+ any cal5d> ye> %all n exce$ #ge1jjj4 1 7,b7 by r$esignat+ subsection 7h7 z subsection 7i71 7,c7 by ins]t+ aft] subsection 7g7 ! foll[+ new subsection3 7h7 ,use ( invalid or appropriat$ electronic fil+ id5tification numb] 7#a7 ,9 g5]al ,any p]son :o is an electronic return orig9ator ) respect to any applicable electronically fil$ docum5t :o fails to meet ! requirem5ts ( p>agraph 7#b71 ) respect to su* applicable electronically fil$ docum5t1 %all pay a p5alty ( #bej = su* failure1 unless x is %[n t su* failure is due to reasonable cause & n due to willful neglect4 7#b7 ,requirem5t ,! requirem5ts ( ?is p>agraph are met if-- 7,a7 ! electronic return orig9ator uses an electronic fil+ id5tification numb] :i* is assign$ to su* p]son by ! ,secret>y1 & 7,b7 9 ! case ( any applicable electronically fil$ docum5t fil$ aft] ! date on :i* ! program "u p>agraph 7#d7 is e/abli%$1 ! electronic fil+ id5tification numb] has be5 validat$ "u su* program at ! "t ( ! fil+4 7#c7 ,def9itions ,= purposes ( ?is subsection-- 7,a7 ,electronic return orig9ator 7i7 ,9 g5]al ,! t]m electronic return orig9ator means a p]son :o orig9ates ! electronic submission ( #a or m applicable electronically fil$ docum5ts4 7ii7 ,exceptions ,! t]m electronic return orig9ator %all n include a p]son m]ely because su* p]son orig9ates an electronic submission describ$ 9 clause 7i7-- 7,i7 by provid+ s]vices :i* are limit$ to typ+1 reproduction1 or o!r me*anical assi/ance1 7,,ii7 at ! direction ( an employ] 7or ( an (fic] or employee ( ! employ]7 by :om su* p]son is regul>ly & cont9u\sly employ$1 7,,iii7 z a fiduci>y1 or 7,,iv7 9 response to a det]m9ation by ! ,secret>y t directly or indirectly affects ! tax liability ( a taxpay]4 7,b7 ,electronic fil+ id5tification numb] 7i7 ,9 g5]al ,! t]m electronic fil+ id5tification numb] means a unique id5tifi] issu$ by ! ,secret>y to au?orize a p]son or entity to electronically file on behalf ( o!r taxpay]s-- 7,i7 any return ( ,f$]al tax1 7,,ii7 any claim = a refund1 & 7,,iii7 except z provid$ by ! ,secret>y1 any o!r docum5t requir$ to be fil$ ) ! ,secret>y "u ?is title4 7ii7 ,susp5sion or revocation ,9 ! case ( any electronic fil+ id5tification numb] :i* has be5 susp5d$ or revok$ by ! ,secret>y1 su* numb] %all n be deem$ valid = purposes ( p>agraph 7#a74 7,c7 ,applicable electronically fil$ docum5t ,! t]m applicable electronically fil$ docum5t means any docum5t :i* is describ$ 9 subclause 7,i71 7,,ii71 or 7,,iii7 ( subp>agraph 7,b77i7 & fil$ electronically on behalf ( o!r taxpay]s4 7#d7 ,electronic fil+ id5tification numb] validation program 7,a7 ,9 g5]al ,n lat] ?an #bd mon?s aft] ! date ( ! enactm5t ( ?is p>agraph1 ! ,secret>y %all e/abli% & ma9ta9 a program = ! validation ( electronic fil+ id5tification numb]s4 7,b7 ,tim+ & frequ5cy ( validation ,! ,secret>y %all validate an electronic fil+ id5tification numb]-- 7i7 prior to ! initial use ( su* electronic fil+ id5tification numb] = electronic fil+1 & 7ii7 at su* int]vals1 or ^u su* ev5ts1 z ! ,secret>y det]m9es appropriate1 to ensure ! cont9u$ validity & integrity ( su* electronic fil+ id5tification numb]4 7,c7 ,real-"t validation sy/em 7i7 ,9 g5]al ,! program e/abli%$ "u ?is p>agraph %all provide a real-"t sy/em = ! validation ( electronic fil+ id5tification numb]s4 7ii7 ,sy/em requirem5ts ,! sy/em provid$ "u clause 7i7 %all-- 7,i7 provide imm$iate confirmation ( ! validity /atus ( an electronic fil+ id5tification numb]1 7,,ii7 id5tify :e!r an electronic fil+ id5tification numb] has be5 susp5d$1 revok$1 or compromis$ or is o!rwise ineligible = ! activity = :i* x is us$1 & 7,,iii7 be design$ to support secure1 automat$1 & high-volume validation reque/s1 includ+ usage by l>ge-scale tax prep>ation s(tw>e sy/ems4 7,d7 ,access ,! ,secret>y %all-- 7i7 provide access to ! sy/em 9 su* =m & mann] z ! ,secret>y may prescribe1 & 7ii7 accept a validation reque/ only f a p]son au!nticat$ & au?oriz$ 9 accordance ) requirem5ts prescrib$ by ! ,secret>y & only ) respect to an electronic fil+ id5tification numb] & electronic fil+ activity = :i* su* p]son is au?oriz$ to reque/ validation1 :e!r on its own behalf or 9 connection ) s]vices provid$ to ! p]son to :om ! electronic fil+ id5tification numb] 0 issu$4 1 & 7,d7 9 subsection 7i77#a71 z r$esignat$ by p>agraph 7#b71 by /rik+ & 7g7 & ins]t+ 7g71 & 7h74 7#b7 ,requirem5t = fil+ s(tw>e to provide = use ( validation program ,s(tw>e :i* enables ! electronic fil+ ( applicable electronically fil$ docum5ts 7z def9$ 9 section #ffie7;h7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by p>agraph 7#a77;,c77 ) ! ,secret>y-- 7,a7 %all require validation ( an electronic fil+ id5tification numb] 7z def9$ 9 section #ffie7;h7 ( su* ,code1 z am5d$ by ?is section7 "u ! program describ$ 9 section #ffie7;h77#d7 ( su* ,code 7z am5d$ by ?is section7 prior to ! electronic fil+ ( any applicable electronically fil$ docum5t 7z s def9$7 fil$ aft] ! date su* program has be5 e/abli%$1 & 7,b7 %all n p]mit su* electronic fil+ unless su* electronic fil+ id5tification numb] has be5 validat$ "u su* program4 7#c7 ,validation program implem5tation plan & report 7,a7 ,implem5tation plan ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is section1 ! ,secret>y %all submit to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives an implem5tation plan = ! program e/abli%$ "u section #ffie7;h77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is subsection74 ,su* plan %all include-- 7i7 a description ( ! plann$ design & op]ation ( ! program1 7ii7 ! implem5tation timel9e1 major mile/ones1 & te/+ s*$ule1 7iii7 ! categories ( p]sons eligible to submit validation reque/s & ! proc$ures = au?oriz+ su* p]sons1 7iv7 ! propos$ p]=mance & reliability /&>ds & cont+5cy proc$ures1 & 7v7 a description ( ! adm9i/rative1 te*nical1 & physical safegu>ds to prev5t unau?oriz$ discov]y1 enum]ation1 te/+1 or bulk v]ification ( electronic fil+ id5tification numb]s4 7,b7 ,po/-implem5tation report ,n lat] ?an #b ye>s aft] ! date on :i* ! program "u section #ffie7;h77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is subsection7 is e/abli%$1 ! ,secret>y %all submit to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives a report on ! implem5tation & op]ation ( ! program4 ,su* report %all include-- 7i7 ! p]=mance ( ! program1 includ+ sy/em availability1 response times1 & peak-volume p]=mance1 7ii7 ! numb]1 duration1 & effect on electronic fil+ ( any mat]ial s]vice disruptions1 7iii7 ! aggregate numb] ( validation reque/s & ! aggregate numb] ( affirmative1 negative1 & unable-to-validate responses1 7iv7 ! nature & ext5t ( any use ( cont+5cy proc$ures1 7v7 any mat]ial deviation f ! implem5tation plan submitt$ "u subp>agraph 7,a71 & ! actions tak5 or plann$ to address su* deviation1 & 7vi7 any recomm5dations = adm9i/rative or legislative *anges4 7b7 ,modification ( def9ition ( tax return prep>] ,section #ggja7;a77#cf7 is am5d$-- 7#a7 by /rik+ subp>agraph 7,a7 & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,! t]m tax return prep>] means any p]son :o prep>es = comp5sation1 or :o employs "o or m p]sons to prep>e = comp5sation1 any return ( tax impos$ by ?is title1 any docum5t purport+ to be a return ( tax impos$ by ?is title1 or any claim = refund ( tax impos$ by ?is title4 ,= purposes ( ! prec$+ s5t5ce1 ! prep>ation ( a sub/antial portion ( a return1 docum5t purport+ to be a return1 or claim = refund %all be treat$ z if x 7 ! prep>ation ( su* return1 docum5t purport+ to be a return1 or claim = refund4 1 & 7#b7 9 subp>agraph 7,b7-- 7,a7 9 clause 7ii71 by /rik+ return or claim = refund & ins]t+ return1 docum5t purport+ to be a return1 or claim = refund1 & 7,b7 9 clause 7iii71 by /rik+ return or claim = refund & ins]t+ return1 docum5t purport+ to be a return1 or claim = refund4 7c7 ,prev5tion ( inadv]t5t errors involv+ id5tify+ numb]s 7#a7 ,9 g5]al ,n lat] ?an #ah mon?s aft] ! date ( enactm5t ( ?is ,act1 ! ,secret>y %all e/abli% a program to improve volunt>y compliance ) respect to requirem5ts "u subsections 7c7 & 7h7 ( section #ffie ( ! ,int]nal ,rev5ue ,code ( #aihf 7z am5d$ by ?is section7 & avoid ! imposition ( p5alties "u su* subsections4 7#b7 ,consultation ,! program describ$ 9 p>agraph 7#a7 %all be e/abli%$ by ! ,secret>y foll[+ consultation )-- 7,a7 ! ,national ,taxpay] ,advocate1 7,b7 qualifi$ l[-income taxpay] cl9ics t h receiv$ a grant "u section #gebf ( ! ,int]nal ,rev5ue ,code ( #aihf1 & 7,c7 o!r relevant /akehold]s4 7#c7 ,opportunity to correct ,= purposes ( ! program describ$ 9 p>agraph 7#a71 ! ,secret>y %all-- 7,a7 prior to acceptance = process+1 id5tify-- 7i7 any return or claim = refund :i* has be5 electronically submitt$ & does n include an id5tify+ numb] :i* complies ) section #faji7;a77#d77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 & 7ii7 any return or claim = refund :i* has be5 electronically submitt$ & does n use an electronic fil+ id5tification numb] 7z def9$ 9 section #ffie7;h77#c77;,b7 ( su* ,code7 or :i* uses an electronic fil+ id5tification numb] :i* be5 susp5d$1 revok$1 or compromis$ or is o!rwise ineligible = ! activity = :i* x is us$1 & 7,b7 provide an opportunity = ! p]son :o submitt$ su* return or claim = refund to avoid imposition ( a p5alty "u subsection 7c7 or 7h7 ( section #ffie ( su* ,code1 z applicable1 if ! correct id5tify+ numb] or electronic fil+ id5tification numb] is provid$4 7d7 ,crim9al p5alty 7#a7 ,9 g5]al ,"p ,i ( sub*apt] ,a ( *apt] #ge is am5d$ by add+ at ! end ! foll[+ new section3 #gbah4 ,willful failure to provide a valid prep>] id5tification numb] 7a7 ,9 g5]al ,any tax return prep>] :o1 ) respect to any return1 docum5t purport+ to be a return1 or claim = refund willfully fails to furni% an id5tify+ numb] :i* complies ) section #faji7;a77#d77;,a7 ) respect to su* return or docum5t or willfully furni%es a prep>] tax id5tification numb] :i* is describ$ 9 section #ffie7;c77#a77;,b7 ) int5t to evade or defeat ! application ( any requirem5t "u any provision ( ?is title :i* requires su* prep>] to obta9 & furni% su* numb]1 %all1 9 addition to any o!r p5alties provid$ by law1 be guilty ( a felony &1 ^u conviction !re(1 %all be f9$ n m ?an #ej1jjj 7#ajj1jjj 9 ! case ( a corporation71 or imprison$ n m ?an #c ye>s1 or bo?1 toge!r ) ! co/s ( prosecution4 7b7 ,prep>] tax id5tification numb] ,9 ?is section1 ! t]m prep>] tax id5tification numb] means an id5tify+ numb] describ$ 9 section #faji7;a77#d77;,a74 4 7#b7 ,cl]ical am5dm5t ,! table ( sections = "p ,i ( sub*apt] ,a ( *apt] #ge is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #gbah4 ,willful failure to provide a valid prep>] id5tification numb]4 4 7e7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns or claims = refund fil$ aft] ! date :i* is #ah mon?s aft] ! date ( enactm5t ( ?is ,act4 #ejc4 ,p5alties = improp] tax prep>ation or misappropriation ( refunds 7a7 ,o!r assessable p5alties ) respect to ! prep>ation ( tax returns = o!r p]sons ,section #ffie1 z am5d$ by ! prec$+ provisions ( ?is ,act1 is am5d$-- 7#a7 9 subsection 7a7-- 7,a7 by /rik+ #ej & ins]t+ #bej1 & 7,b7 by /rik+ #be1jjj & ins]t+ #ej1jjj1 7#b7 9 subsection 7b7-- 7,a7 by /rik+ #ej & ins]t+ #bej1 & 7,b7 by /rik+ #be1jjj & ins]t+ #ge1jjj1 7#c7 9 subsection 7d7-- 7,a7 by /rik+ #ej & ins]t+ #bej1 & 7,b7 by /rik+ #be1jjj & ins]t+ #ej1jjj1 7#d7 9 subsection 7e7-- 7,a7 by /rik+ #ej & ins]t+ #bej1 & 7,b7 by /rik+ #be1jjj & ins]t+ #ge1jjj1 7#e7 9 subsection 7g71 by /rik+ #ejj & ins]t+ #a1jjj1 & 7#f7 9 subsection 7i77#a7-- 7,a7 by /rik+ #bjad & ins]t+ #bjbe1 & 7,b7 by /rik+ cal5d> ye> #bjac & ins]t+ cal5d> ye> #bjbd4 7b7 ,misappropriation ( refunds 7#a7 ,9 g5]al ,subsection 7f7 ( section #ffie is am5d$ to read z foll[s3 7f7 ,misappropriation 7#a7 ,9 g5]al ,any p]son :o is a tax return prep>] :o misappropriates any paym5t made 9 respect ( ! taxes impos$ by ?is title :i* is issu$ to a taxpay] 7o!r ?an ! tax return prep>]7 %all pay a p5alty 9 an am\nt det]m9$ "u p>agraph 7#b74 7#b7 ,p5alty ,! am\nt ( ! p5alty det]m9$ "u ?is p>agraph %all1 ) respect to ea* paym5t describ$ 9 p>agraph 7#a71 be equal to ! great] (-- 7,a7 #a1jjj1 or 7,b7 ! full am\nt ( su* paym5t4 7#c7 ,exception ,p>agraph 7#a7 %all n apply ) respect to ! deposit by a bank 7)9 ! mean+ ( section #eha7 ( ! full am\nt ( ! paym5t 9 ! taxpay]'s acc\nt 9 su* bank = ! b5efit ( ! taxpay]4 4 7#b7 ,con=m+ am5dm5t ,section #ffie7;i77#a7 is am5d$ by /rik+ 7f71 & ins]t+ 7f77#b77;,a714 #ejd4 ,au?ority to d5y1 revoke1 or susp5d prep>] tax id5tification numb]s 7a7 ,9 g5]al ,section #faji is am5d$-- 7#a7 9 subsection 7a71 by /rik+ p>agraph 7#d7 & ins]t+ ! foll[+3 7#d7 ,furni%+ id5tify+ numb] ( tax return prep>] 7,a7 ,9 g5]al ,any return1 claim = refund1 or docum5t purport+ to be a return or claim = refund :i* is prep>$ by a tax return prep>] %all be> su* id5tify+ numb] = secur+ prop] id5tification ( su* prep>]1 _! employ]1 or bo?1 z may be prescrib$4 7,b7 ,susp5sion or revocation ,9 ! case ( any id5tify+ numb] :i* has be5 susp5d$ or revok$ by ! ,secret>y "u subsection 7e71 su* numb] %all n be deem$ valid = purposes ( subp>agraph 7,a74 7,c7 ,def9itions ,= purposes ( ?is section-- 7i7 ,specifi$ practition] ,! t]m specifi$ practition] means a c]tifi$ public acc\ntant1 attorney1 or enroll$ ag5t-- 7,i7 :o is-- 7aa7 9 good /&+ )-- 7,,aa7 ! ,dep>tm5t ( ! ,treasury1 &1 7,,bb7 9 ! case ( a c]tifi$ public acc\ntant or attorney1 ,/ate lic5s+ au?orities1 & 7bb7 au?oriz$ to repres5t p]sons be=e ! ,dep>tm5t ( ! ,treasury "u section #ccj ( title #ca1 ,unit$ ,/ates ,code1 & 7,,ii7 ^: pr(essional lic5se or c]tification has n be5 revok$ or susp5d$4 7ii7 ,return2 claim = refund ,! t]ms return & claim = refund h ! respective mean+s giv5 to su* t]ms by section #ffif7;e74 1 & 7#b7 by ins]t+ aft] subsection 7d7 ! foll[+3 7e7 ,id5tify+ numb] ( tax return prep>] 7#a7 ,9 g5]al ,! ,secret>y %all ma9ta9 a program = adm9i/ration ( prep>] tax id5tification numb]s requir$ "u subsection 7a77#d71 :i* %all include re/rictions on ! issuance ( su* numb]s to any individual o!r ?an an individual :o-- 7,a7 meets ! suitability requirem5ts ( p>agraph 7#b7 & ! education requirem5ts ( p>agraph 7#c71 7,b7 meets ! /ate program requirem5ts ( p>agraph 7#d71 or 7,c7 is a specifi$ practition]4 7#b7 ,demon/ration ( suitability 7,a7 ,9 g5]al ,an individual meets ! suitability requirem5ts ( ?is p>agraph if su* individual has demon/rat$ to ! ,secret>y ! individual's suitability to be a tax return prep>] by-- 7i7 provid+ su* in=mation z ! ,secret>y det]m9es necess>y1 & 7ii7 pass+ a backgr\nd *eck1 includ+ a review by ! ,secret>y reg>d+ compliance ) p]sonal tax obligations4 7,b7 ,conduct demon/rat+ lack ( suitability ,= purposes ( subp>agraph 7,a71 an individual %all be deem$ to h fail$ to demon/rate _! suitability to be a tax return prep>] if-- 7i7 any lic5se or regi/ration issu$ to su* individual by a ,/ate to prep>e tax returns has be5 susp5d$ or revok$ by su* ,/ate1 or 7ii7 ! ,secret>y det]m9es t su* individual is describ$ 9 clauses 7ii7 ?r\gh 7vi7 ( p>agraph 7#e77;,a74 7,c7 ,regulations & guidance ,! ,secret>y %all issue su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y to c>ry out ! purposes ( ?is p>agraph4 7,d7 ,prohibition on exam9ations ,= purposes ( subp>agraph 7,a71 except z provid$ 9 p>agraph 7#c77;,c77iii71 ! ,secret>y may n require an exam9ation z a pr]equisite = ! assignm5t or r5ewal ( a prep>] tax id5tification numb]4 7,e7 ,gr&fa!r+ ( prior backgr\nd *ecks 7i7 ,9 g5]al ,subject to clause 7ii71 = purposes ( subp>agraph 7,a77ii71 9 ! case ( a class ( individuals 7z id5tifi$ by ! ,secret>y7 :o h pass$ a backgr\nd *eck prior to ! date ( enactm5t ( ?is subsection1 ! ,secret>y may deem su* class ( individuals to h satisfi$ ! requirem5t "u su* subp>agraph4 7ii7 ,nonapplication to requirem5t reg>d+ compliance ) p]sonal tax obligations ,clause 7i7 %all n apply ) respect to review by ! ,secret>y "u subp>agraph 7,a77ii7 reg>d+ compliance ) p]sonal tax obligations4 7#c7 ,educational programs 7,a7 ,9 g5]al ,an individual %all meet ! education requirem5ts ( ?is p>agraph if su* individual completes a specifi$ numb] ( h\rs ( educational programs on e?ics1 pr(essional responsibility1 & tax law 7includ+ rec5tly enact$ ,f$]al income tax legislation7 z requir$ by ! ,secret>y prior to ! assignm5t or r5ewal ( a prep>] tax id5tification numb]4 7,b7 ,additional educational requirem5ts = r5ewal ,! ,secret>y may require any individual seek+ ! r5ewal ( a prep>] tax id5tification numb] to complete educational programs 9 addition to ^? requir$ "u subp>agraph 7,a74 ,any educational programs requir$ "u ?is subp>agraph %all be bas$ on-- 7i7 a review ( returns :i* include ! prep>] tax id5tification numb] ( su* prep>]1 & 7ii7 any errors id5tifi$ by ! ,secret>y z "p ( ! review describ$ 9 clause 7i74 7,c7 ,o!r requirem5ts ,= purposes ( ?is p>agraph1 ! ,secret>y-- 7i7 may n require a tax return prep>] to annually complete m ?an #ah h\rs ( educational programs1 7ii7 %all require t any educational program include writt5 mat]ials :i* satisfy su* /&>ds z are e/abli%$ by ! ,secret>y1 7iii7 %all require t any educational program include a me?od to ensure t ! tax return prep>] att5d$ ! program & suffici5tly und]/ood ! mat]ial pres5t$1 & 7iv7 may n direct any educational program to be complet$ ?r\gh a specific provid]4 7,d7 ,notice ( failure to timely complete requirem5ts ,! ,secret>y %all provide any tax return prep>] :o fails to complete ! requirem5ts ( ?is p>agraph notice ( su* failure & a #cj-;day p]iod 9 :i* to cure su* failure4 7,e7 ,publication ( approv$ c\rses ,! ,secret>y %all publi%1 on ! public website ( ! ,int]nal ,rev5ue ,s]vice-- 7i7 a li/ ( educational programs :i* h be5 det]m9$ by ! ,secret>y to satisfy ! requirem5t "u clause 7ii7 ( subp>agraph 7,c7 7&1 if applicable1 ! requirem5t "u clause 7iii7 ( su* subp>agraph71 includ+ ! provid]s ( su* programs1 & 7ii7 any su* requirem5ts z ! ,secret>y deems necess>y to impose ) respect to any additional programs requir$ "u subp>agraph 7,b71 provid$ t su* requirem5ts are simil> to ! requirem5ts provid$ "u section #ccj ( title #ca1 ,unit$ ,/ates ,code1 or regulations prescrib$ !reund]4 7#d7 ,exemption 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 any individual meets ! /ate program requirem5ts ( ?is p>agraph if su* individual ma9ta9s a valid ,/ate lic5se or regi/ration issu$ by a ,/ate lic5s+ program or ,/ate regi/ration program 7includ+ ,/ate tax education c\ncils7 :i* includes exam9ation1 education1 & backgr\nd *eck requirem5ts t are comp>able to ! suitability requirem5ts describ$ 9 p>agraph 7#b7 & ! education requirem5ts describ$ 9 p>agraph 7#c74 7,b7 ,gr&fa!r+ ( c]ta9 programs ,= purposes ( subp>agraph 7,a71 ) respect to det]m9+ :e!r a ,/ate lic5s+ program or ,/ate regi/ration program 7includ+ ,/ate tax education c\ncils7 includes exam9ation1 education1 & backgr\nd *eck requirem5ts :i* are comp>able to ! suitability requirem5ts describ$ 9 p>agraph 7#b7 & ! education requirem5ts describ$ 9 p>agraph 7#c71 su* det]m9ation %all be made by ! ,secret>y )\t reg>d to :e!r su* requirem5ts 7 includ$ 9 su* program at ! "t t su* individual 0 lic5s$ or regi/]$ "u su* program1 provid$ t su* requirem5ts are1 z ( ! date t su* individual reque/$ assignm5t or r5ewal ( a prep>] tax id5tification numb] "u ?is subsection1 pres5tly includ$ 9 su* program4 7#e7 ,au?ority to revoke or susp5d prep>] tax id5tification numb] 7,a7 ,9 g5]al ,! ,secret>y may susp5d or revoke a prep>] tax id5tification numb] if1 aft] notice & opportunity = a he>+1 ! ,secret>y makes a det]m9ation t ! tax return prep>]-- 7i7 has n met-- 7,i7 ! suitability requirem5ts ( p>agraph 7#b7 & ! education requirem5ts ( p>agraph 7#c71 or 7,,ii7 ! /ate program requirem5ts ( p>agraph 7#d71 7ii7 is incompet5t1 z demon/rat$ by a repeat$ patt]n ( errors 9 returns t 7 prep>$ by su* prep>] :i* affect$ ! det]m9ation ( tax liability 9 su* returns1 7iii7 is disreputable1 z demon/rat$ by-- 7,i7 giv+ false or mislead+ in=mation "u p>agraph 7#b77;,a77i71 7,,ii7 willful failure to comply ) p]sonal tax obligations1 7,,iii7 an unpaid tax del9qu5cy-- 7aa7 :i* is out/&+ = great] ?an #ahj days1 7bb7 :i* is n be+ actively disput$1 & 7cc7 :i* is n-- 7,,aa7 subject to an agreem5t or compromise "u section #faei or #gabb1 7,,bb7 classifi$ z curr5tly n collectible 7)9 ! mean+ ( section #fcdc7;e771 or 7,,cc7 subject to a p5d+ application = su* an agreem5t1 compromise1 or /atus1 7,,iv7 revocation or susp5sion ( any lic5se or regi/ration issu$ by a ,/ate = ! prep>ation ( tax returns1 7,v7 conviction ( any crim9al (f5se-- 7aa7 involv+ di%one/y or brea* ( tru/1 or 7bb7 :i* is puni%able "u ?is title1 7,,vi7 a f9al det]m9ation ( liability = a p5alty pursuant to section #ffid1 #ffie7;h71 #fgjj1 #fgja1 #fgjb1 or #fgac1 7,,vii7 subject to an injunction "u section #gdjg or #gdjh1 or 7,,viii7 any conduct simil> to ! conduct describ$ 9 subclauses 7,i7 ?r\gh 7,,vii71 z provid$ "u regulations prescrib$ by ! ,secret>y1 7iv7 9 ! case ( a p]son subject to regulation "u section #ccj ( title #ca1 ,unit$ ,/ates ,code1 or regulations prescrib$ !reund]1 has violat$ ! requirem5ts "u su* section or su* regulations1 7v7 ) int5t to defraud1 willfully & kn[+ly misleads or ?reat5s-- 7,i7 ! p]son ^: return or claim = refund is be+ prep>$1 or 7,,ii7 a prospective p]son seek+ = a return or claim = refund to be prep>$1 or 7vi7 has engag$ 9 conduct 7z id5tifi$ 9 regulations or guidance issu$ by ! ,secret>y7 :i* is simil> to ! conduct describ$ 9 clauses 7i7 ?r\gh 7v7 & t ! d5ial1 susp5sion1 or revocation ( su* numb] w\ld promote compliance ) ! requirem5ts ( ?is title & effective tax adm9i/ration4 7,b7 ,monet>y p5alty 7i7 ,9 g5]al ,9 addition to1 or 9 lieu (1 any susp5sion or revocation ( a prep>] tax id5tification numb] "u subp>agraph 7,a71 ! ,secret>y may impose a p5alty 9 any am\nt n exce$+ #e1jjj4 7ii7 ,r$uction ,any p5alty impos$ "u clause 7i7 %all be r$uc$ by ! am\nt ( any p5alty impos$ "u section #ffid1 #ffie1 #fgjj1 #fgja1 #fgjb1 or #fgac ) reg>d to ! same conduct4 7iii7 ,adju/m5t = inflation 7,i7 ,9 g5]al ,9 ! case ( any p5alty impos$ dur+ any cal5d> ye> beg9n+ aft] #bjbe1 ! doll> am\nt 9 clause 7i7 %all be increas$ by an am\nt equal to-- 7aa7 su* doll> am\nt1 multipli$ by 7bb7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjbd = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7,,ii7 ,r\nd+ ,if any am\nt det]m9$ "u subclause 7,i7 is n a multiple ( #ajj1 su* am\nt %all be r\nd$ to ! ne>e/ multiple ( #ajj4 7,c7 ,re9/atem5t ,! ,secret>y %all1 ?r\gh regulations or o!r guidance1 e/abli% proc$ures to all[ any tax return prep>] ^: prep>] tax id5tification numb] has be5 susp5d$ or revok$ pursuant to subp>agraph 7,a7 to h su* numb] reissu$ 7or1 9 ! case ( a susp5sion1 = su* susp5sion to be t]m9at$71 provid$ t su* prep>] demon/rates1 to ! satisfaction ( ! ,secret>y1 t-- 7i7 ! conduct describ$ 9 su* p>agraph :i* 0 ! basis = su* susp5sion or revocation has be5 suffici5tly address$ or resolv$ 7su* z ?r\gh completion ( educational programs describ$ 9 p>agraph 7#c7 or re9/atem5t ( a lic5se issu$ by a ,/ate = ! prep>ation ( tax returns71 & 7ii7 effective tax adm9i/ration w\ld be promot$ by t]m9at+ ! susp5sion ( su* numb] or reissu+ su* numb] to su* prep>]4 7,d7 ,prelim9>y susp5sion 7i7 ,9 g5]al ,aft] notice & opportunity to respond1 ! ,secret>y may susp5d ! prep>] tax id5tification numb] ( a tax return prep>] = a p]iod ( n great] ?an #ahj days if ! ,secret>y det]m9es t-- 7,i7 su* tax return prep>] has engag$ 9 any conduct describ$ 9 clauses 7i7 ?r\gh 7vi7 ( subp>agraph 7,a71 & 7,,ii7 su* susp5sion is necess>y to prev5t s]i\s economic h>m to taxpay]s or s]i\s impairm5t ( effective tax adm9i/ration1 su* z to prev5t ! fil+ ( fraudul5t returns or claims = refund4 7ii7 ,limitation ,= purposes ( clause 7i71 if ! prep>] tax id5tification numb] ( a tax return prep>] has be5 susp5d$ pursuant to su* clause #b times dur+ any #e-ye> p]iod1 ! ,secret>y may n issue an additional susp5sion pursuant to su* clause ) respect to su* prep>] dur+ su* p]iod unless su* susp5sion is subsequ5t to a det]m9ation by ! ,secret>y to susp5d or revoke ! prep>] tax id5tification numb] ( su* prep>] pursuant to subp>agraph 7,a74 7,e7 ,regulations ,n lat] ?an #bd mon?s aft] ! date ( enactm5t ( ?is subsection1 ! ,secret>y %all issue su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y to c>ry out ! purposes ( ?is p>agraph1 includ+-- 7i7 guidel9es t id5tify ! p>ticul> p5alty applicable to any conduct describ$ 9 subp>agraph 7,a71 & 7ii7 ! mann] ( notice & opportunity to respond = purposes ( subp>agraph 7,d74 7,f7 ,no inf]5ce ,no?+ 9 ?is p>agraph %all be con/ru$ to create any inf]5ce ) respect to ! def9ition or mean+ ( any t]m us$ 9 section #ccj ( title #ca1 ,unit$ ,/ates ,code1 or regulations prescrib$ !reund]4 7#f7 ,appeal ,9 ! case ( any tax return prep>] = :om ! ,secret>y has made a det]m9ation-- 7,a7 t su* prep>] has n met ! requirem5ts ( p>agraphs 7#b7 & 7#c7 or ( p>agraph 7#d7 & t issuance ( a prep>] tax id5tification numb] %\ld be d5i$1 7,b7 "u p>agraph 7#e77;,a7 t ! prep>] tax id5tification numb] = su* prep>] %\ld be susp5d$ or revok$1 or 7,c7 t a p5alty %\ld be impos$ pursuant to p>agraph 7#e77;,b71 su* prep>] %all be provid$ ) an opportunity to appeal su* det]m9ation pursuant to proc$ures 7z e/abli%$ by ! ,secret>y ?r\gh regulations or o!r guidance7 :i* are simil> to ! proc$ures provid$ "u section #ccj ( title #ca1 ,unit$ ,/ates ,code1 & regulations prescrib$ !reund]4 7#g7 ,disclosure ( f9al det]m9ations 7,a7 ,9 g5]al ,9 ! case ( any det]m9ation-- 7i7 9 :i* an ext5d$ susp5sion or revocation ( a prep>] tax id5tification numb] is impos$ "u ?is subsection1 & 7ii7 = :i* all adm9i/rative & judicial appeals are exhau/$1 n lat] ?an #cj days foll[+ su* det]m9ation1 ! ,secret>y %all publi% su* det]m9ation on ! public website ( ! ,int]nal ,rev5ue ,s]vice1 :i* %all include a /atem5t ( ! facts & circum/ances relat+ to su* det]m9ation & ! reasons = ! det]m9ation4 7,b7 ,ext5d$ susp5sion ,= purposes ( subp>agraph 7,a71 ! t]m ext5d$ susp5sion means a susp5sion issu$ by ! ,secret>y pursuant to p>agraph 7#e77;,a7 = a p]iod ( great] ?an #ahj days4 7#h7 ,prep>] tax id5tification numb] ,= purposes ( ?is subsection1 ! t]m prep>] tax id5tification numb] means an id5tify+ numb] describ$ 9 subsection 7a77#d77;,a74 4 7b7 ,det]m9ations reg>d+ practice be=e ! ,dep>tm5t ,section #ccj ( title #ca1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by r$esignat+ subsection 7e7 z subsection 7f72 & 7#b7 by ins]t+ aft] subsection 7d7 ! foll[+3 7e7 ,disclosure ( f9al det]m9ations ,9 ! case ( any det]m9ation "u subsection 7c7 or 7d7-- 7#a7 9 :i* a susp5sion1 disb>m5t1 or c5sure1 or o!r p5alty is impos$1 & 7#b7 = :i* all adm9i/rative & judicial appeals are exhau/$1 n lat] ?an #cj days foll[+ su* det]m9ation1 ! ,secret>y %all publi% su* det]m9ation on a public website1 :i* %all include a /atem5t ( ! facts & circum/ances relat+ to su* det]m9ation & ! reasons = ! det]m9ation4 4 7c7 ,disclosure relat+ to misconduct by practition]s & tax return prep>]s 7#a7 ,9 g5]al ,section #fajc7k7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#af7 ,disclosure relat+ to misconduct by practition]s & tax return prep>]s ,"u su* proc$ures z ! ,secret>y may prescribe1 ! ,secret>y may disclose returns & return in=mation to ! ext5t ! ,secret>y det]m9es x is necess>y to publi% det]m9ations pursuant to section #faji7;e77#g7 & section #ccj7;e7 ( title #ca1 ,unit$ ,/ates ,code1 provid$ t su* disclosure is r$act$ to remove-- 7,a7 any "n1 address1 or o!r id5tify+ in=mation ) respect to any p]sons o!r ?an ! repres5tative or tax return prep>] :o is ! subject ( su* det]m9ation1 & 7,b7 su* o!r in=mation z ! ,secret>y det]m9es appropriate to protect ! privacy ( su* p]sons4 4 7#b7 ,con=m+ am5dm5t ,section #fajc7p77#c77;,a7 is am5d$ by /rik+ or 7#i7 & ins]t+ 7#i71 or 7#af74 7d7 ,requirem5t to include id5tify+ numb] = paid prep>] ( (f]-9-compromise 7#a7 ,9 g5]al ,section #faji7;a7 is am5d$ by ins]t+ aft] p>agraph 7#d7 ! foll[+ new p>agraph3 7#e7 ,furni%+ id5tify+ numb] = (f]-9-compromise ,any (f]-9-compromise 7z describ$ 9 section #gabb71 includ+ any requir$ s*$ule or /atem5t1 :i* has be5 prep>$ by any p]son = comp5sation %all include su* id5tify+ numb] z may be prescrib$ = secur+ prop] id5tification ( su* p]son4 4 7#b7 ,p5alty ,section #gabb1 z am5d$ by ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new subsection3 7i7 ,failure to furni% id5tify+ numb] 7#a7 ,9 g5]al 7,a7 ,p5alty ,any p]son :o prep>es an (f]-9-compromise 7includ+ any requir$ s*$ule or /atem5t7 = comp5sation & :o fails to include an id5tify+ numb] :i* complies ) section #faji7;a77#e7 ) respect to su* (f]-9-compromise %all pay a p5alty ( #bej = su* failure4 7,b7 ,non-compliance ,= purposes ( ?is p>agraph1 an id5tify+ numb] %all be deem$ to n comply ) section #faji7;a77#e7 if su* id5tify+ numb]-- 7i7 is assign$ to ano!r p]son1 7ii7 does n exi/1 7iii7 is inactive or expir$1 7iv7 has be5 )drawn1 7v7 is susp5d$ or has be5 revok$1 or 7vi7 is o!rwise invalid = use by ! prep>]4 7,c7 ,adju/m5t = inflation 7i7 ,9 g5]al ,9 ! case ( any docum5ts fil$ dur+ any cal5d> ye> beg9n+ aft] #bjbe1 ! #bej am\nt 9 subp>agraph 7,a7 %all be increas$ by an am\nt equal to-- 7,i7 su* doll> am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjbd = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7ii7 ,r\nd+ ,if any am\nt det]m9$ "u clause 7i7 is n a multiple ( #aj1 su* am\nt %all be r\nd$ to ! ne>e/ multiple ( #aj4 7#b7 ,exception ,! p5alty impos$ "u p>agraph 7#a7 %all n apply if x is %[n t su* failure is due to reasonable cause & n due to willful neglect4 7#c7 ,limitation 7,a7 ,9 g5]al ,! maximum p5alty impos$ "u ?is subsection on any p]son ) respect to docum5ts fil$ dur+ any cal5d> ye> %all n exce$ #ge1jjj4 7,b7 ,adju/m5t = inflation 7i7 ,9 g5]al ,9 ! case ( any p5alty impos$ dur+ any cal5d> ye> beg9n+ aft] #bjbe1 ! #ge1jjj am\nt 9 subp>agraph 7,a7 %all be increas$ by an am\nt equal to-- 7,i7 su* doll> am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjbd = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7ii7 ,r\nd+ ,if any am\nt det]m9$ "u clause 7i7 is n a multiple ( #a1jjj1 su* am\nt %all be r\nd$ to ! ne>e/ multiple ( #a1jjj4 7#d7 ,o!r applicable rules ,rules simil> to ! rules ( section #ffif %all apply = purposes ( ?is subsection4 4 7e7 ,,gao ,/udy & report on ! ex*ange ( in=mation betwe5 ! ,,irs & ,/ate taxation au?orities 7#a7 ,9 g5]al ,n lat] ?an #ah mon?s aft] ! date ( ! enactm5t ( ?is ,act1 ! ,comptroll] ,g5]al ( ! ,unit$ ,/ates %all conduct a /udy & submit to ,congress a report on ! %>+ ( in=mation betwe5 ! ,secret>y & ,/ate au?orities1 z au?oriz$ "u subsections 7d7 & 7k77#e7 ( section #fajc ( ! ,int]nal ,rev5ue ,code ( #aihf1 reg>d+ id5tification numb]s issu$ to paid tax return prep>]s & return prep>] m9imum /&>ds4 7#b7 ,increas$ in=mation %>+ ,! /udy & report describ$ 9 p>agraph 7#a7 %all include an analysis ( ! impact t increas$ in=mation %>+ betwe5 ,f$]al & ,/ate au?orities w\ld h on ef=ts to en=ce m9imum /&>ds on paid tax return prep>]s4 7#c7 ,audit ( ,int]nal ,rev5ue ,s]vice ,section #fajc7;i77#h7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,application to /udy conduct$ "u ,taxpay] ,assi/ance & ,s]vice ,act ,= purposes ( ?is p>agraph1 ! /udy & report describ$ 9 section #ejd7;e77#a7 ( ! ,taxpay] ,assi/ance & ,s]vice ,act %all be deem$ to be an audit ( ! ,int]nal ,rev5ue ,s]vice4 4 7f7 ,publication ( common errors & p5alties ,n lat] ?an #cf mon?s aft] ! date ( ! enactm5t ( ?is ,act & annually !reaft]1 ! ,commission] ( ! ,int]nal ,rev5ue %all publi% on ! public website ( ! ,int]nal ,rev5ue ,s]vice-- 7#a7 ! #aj mo/ frequ5t errors f\nd on tax returns :i* 7 prep>$ by tax return prep>]s 7z def9$ 9 section #ggja7;a77#cf7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 dur+ ! mo/ rec5t cal5d> ye> = :i* data is available1 & 7#b7 ) respect to ! prec$+ cal5d> ye>1 ! top #aj reasons t tax return prep>]s 7-- 7,a7 subject to p5alties impos$ "u ! ,int]nal ,rev5ue ,code ( #aihf1 or 7,b7 o!rwise discipl9$ "u section #faji ( su* ,code or section #ccj ( title #ca1 ,unit$ ,/ates ,code4 7g7 ,rule ( con/ruction ,no?+ 9 ?is section 7or am5dm5t made by ?is section7 %all be con/ru$ to require ! ,secret>y to elim9ate or t]m9ate any exi/+ program or au?ority-- 7#a7 :i*1 pursuant to section #ccj ( title #ca1 ,unit$ ,/ates ,code1 p]mits a tax return prep>] to repres5t a taxpay] be=e ! ,dep>tm5t ( ! ,treasury 9 cases 9 :i* su* prep>] prep>$ & sign$ ! return ( tax1 or 7#b7 = publication ( a public database on ! website ( ! ,int]nal ,rev5ue ,s]vice ( tax return prep>]s :o h satisfi$ ! requirem5ts = issuance ( a prep>] tax id5tification numb] 7z def9$ 9 section #faji7;e77#h7 ( ! ,int]nal ,rev5ue ,code ( #aihf74 7h7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all take effect on ! date :i* is #ahj days aft] ! date ( enactm5t ( ?is ,act4 7#b7 ,transition rules = educational requirem5ts = tax return prep>]s 7,a7 ,annual ,fil+ ,season ,program ,9 ! case ( any tax return prep>] :o1 z ( ! date ( enactm5t ( ?is ,act1 has receiv$ a record ( completion ) respect to ! ,annual ,fil+ ,season ,program e/abli%$ by ! ,int]nal ,rev5ue ,s]vice1 su* tax return prep>] %all be deem$ to h satisfi$ ! education requirem5ts ( section #faji7;e77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section7 = ! cal5d> ye> = :i* su* record ( completion applies4 7,b7 ,approv$ c\rses ,9 ! case ( any entity :i*1 z ( ! date ( enactm5t ( ?is ,act1 is approv$ to provide cont9u+ education = purposes ( ! ,annual ,fil+ ,season ,program e/abli%$ by ! ,int]nal ,rev5ue ,s]vice1 su* entity %all be deem$ to satisfy ! applicable requirem5ts "u section #faji7;e77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf until ! date on :i* ! ,secret>y has-- 7i7 issu$ su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y = purposes ( e/abli%+ /&>ds = educational programs "u su* section1 & 7ii7 pursuant to subp>agraph 7,e7 ( su* section1 publi%$ a li/ ( educational programs :i* h be5 det]m9$ by ! ,secret>y to satisfy ! applicable requirem5ts "u su* section4 ,,vi ,appeals #fja4 ,au?orization = ,(fice ( ,appeals to hire attorneys ,subp>agraph 7,b7 ( section #ghjc7;e77#f7 is am5d$ to read z foll[s3 7,b7 ,hir+ ( c\nsel ,! ,*ief ( ,appeals %all h ! au?ority to appo9t c\nsel 9 ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals to report directly to ! ,*ief ( ,appeals4 ,any c\nsel appo9t$ pursuant to ?is subp>agraph %all n report to ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice & %all n repres5t ! ,gov]nm5t 9 litigation4 ,any legal int]pretation ( c\nsel appo9t$ pursuant to ?is subp>agraph %all n be b9d+ on ! ,secret>y4 4 #fjb4 ,au?orization = ,(fice ( ,appeals to direct hire c]ta9 individuals ,section #ghjc7;e77#f7 is am5d$ by add+ at ! end ! foll[+3 7,c7 ,au?ority to appo9t individuals n employ$ by ,int]nal ,rev5ue ,s]vice ,! ,secret>y may utilize direct hire au?ority to recruit & appo9t qualifi$ applicants1 )\t reg>d to any notice or pref]5ce requirem5ts1 to positions )9 ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals1 provid$ t su* applicants are n employees ( ! ,int]nal ,rev5ue ,s]vice engag$ 9 en=cem5t functions4 4 #fjc4 ,responses to claims = refund requir$2 appeal ( claims = refund au?oriz$ 7a7 ,9 g5]al ,subsection 7l7 ( section #fdjb is am5d$ to read z foll[s3 7l7 ,explanation ( reason = refund disall[ance2 appeals 7#a7 ,9 g5]al ,n lat] ?an ! applicable date1 ! ,secret>y %all review any claim = refund1 make a det]m9ation ) respect to su* claim1 &1 9 ! case ( a disall[ance ( su* claim 79 :ole or 9 "p71 provide ! taxpay] ) a detail$ writt5 explanation = su* disall[ance1 :i* %all-- 7,a7 be mail$ to ! la/ kn[n address ( ! taxpay]1 & 7,b7 9 ! case ( any taxpay] entitl$ to an appeal ( su* det]m9ation1 include in/ructions = appeal+ su* disall[ance to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 7#b7 ,failure to make timely det]m9ation 7,a7 ,9 g5]al ,9 ! case ( any claim = refund = :i* ! ,secret>y fails to satisfy ! requirem5ts ( p>agraph 7#a7 by ! applicable date1 = purposes ( det]m9+ int]e/ on any ov]paym5t = any p]iod subsequ5t to su* date1 ! ov]paym5t rate 7z e/abli%$ "u section #ffba7;a77#a77 %all be increas$ by #a p]c5tage po9t4 7,b7 ,limitation ,) respect to any claim = refund describ$ 9 subp>agraph 7,a71 ! am\nt ( any increase 9 int]e/ on any ov]paym5t pursuant to su* subp>agraph %all n exce$ #ejj4 7,c7 ,adju/m5t = inflation 7i7 ,9 g5]al ,9 ! case ( any claim = refund fil$ dur+ any cal5d> ye> beg9n+ aft] #bjbf1 ! #ejj am\nt 9 subp>agraph 7,b7 %all be increas$ by an am\nt equal to-- 7,i7 su* doll> am\nt1 multipli$ by 7,,ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjbd = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7ii7 ,r\nd+ ,if any am\nt det]m9$ "u clause 7i7 is n a multiple ( #ej1 su* am\nt %all be r\nd$ to ! ne>e/ multiple ( #ej4 7#c7 ,appeals 7,a7 ,9 g5]al ,any disall[ance ( a claim = refund may1 )9 #cj days aft] ! date su* disall[ance is mail$ 7or1 if mail$ to an address outside ( ! ,unit$ ,/ates1 #ij days71 be appeal$ to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 ,not)/&+ p>agraph 7#d7 ( section #fecb7;a71 dur+ ! p]iod 9 :i* any su* appeal is p5d+ be=e ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals 7& = #cj days !reaft]71 ! #b-ye> p]iod 9 p>agraph 7#a7 ( su* section = fil+ suit = refund aft] disall[ance ( a claim %all be susp5d$4 7,b7 ,deem$ disall[ance ,= purposes ( subp>agraph 7,a71 9 ! case ( any claim = refund = :i* ! ,secret>y has fail$ to make a det]m9ation ) respect to su* claim by ! date describ$ 9 p>agraph 7#e77;,a71 ! taxpay] may elect = su* claim to be deem$ to h be5 disall[$ by ! ,secret>y z ( su* date4 7#d7 ,frivol\s claims 7,a7 ,9 g5]al ,9 ! case ( any frivol\s claim-- 7i7 p>agraphs 7#a7 & 7#c7 %all n apply1 & 7ii7 n lat] ?an ! applicable date1 writt5 notification ( ! d5ial ( su* claim %all be mail$ to ! la/ kn[n address ( ! taxpay]4 7,b7 ,def9ition ,= purposes ( ?is p>agraph1 ! t]m frivol\s claim means a claim = refund :i* is bas$ on-- 7i7 a position :i* ! ,secret>y has id5tifi$ z frivol\s = purposes ( subsection 7c7 ( section #fgjb1 or 7ii7 a position :i* is sub/antially simil> to a position describ$ 9 clause 7i74 7#e7 ,applicable date ,= purposes ( ?is subsection1 ! t]m applicable date means1 ) respect to any claim = refund-- 7,a7 ! date :i* is #ab mon?s aft] ! date ( receipt ( su* claim by ! ,secret>y1 or 7,b7 su* o!r date z is agre$ to by ! ,secret>y & ! taxpay]4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to any claim = refund receiv$ aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #fjd4 ,appeals ( return$ (f]s ,section #gabb7;e7 is am5d$-- 7#a7 by /rik+ p>agraph 7#a7 & ins]t+ ! foll[+3 7#a7 = an indep5d5t adm9i/rative review (-- 7,a7 any det]m9ation t an (f]-9-compromise be return$ to ! taxpay] because su* (f]-9-compromise is n accept$ = process+ or is o!rwise det]m9$ to be nonprocessable be=e su* det]m9ation is communicat$ to ! taxpay]1 & 7,b7 any rejection ( a propos$ (f]-9-compromise or in/allm5t agreem5t made by a taxpay] "u ?is section or section #faei be=e su* rejection is communicat$ to ! taxpay]1 & 1 & 7#b7 9 p>agraph 7#b71 by /rik+ any rejection ( su* (f] or agreem5t & ins]t+ any det]m9ation describ$ 9 p>agraph 7#a77;,a7 or any rejection describ$ 9 p>agraph 7#a77;,b74 #fje4 ,purposes & duties ( ,indep5d5t ,(fice ( ,appeals2 "r ( appeal cl>ifi$ 7a7 ,9 g5]al ,section #ghjc7;e7 is am5d$-- 7#a7 9 p>agraph 7#c7-- 7,a7 9 subp>agraph 7,b71 by /rik+ & at ! end1 7,b7 9 subp>agraph 7,c71 by /rik+ ! p]iod at ! end & ins]t+ 1 &1 & 7,c7 by add+ at ! end ! foll[+ new subp>agraph3 7,d7 )\t exception1 evaluates & consid]s all haz>ds ( litigation 9 resolv+ any case ref]r$ to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals4 1 7#b7 by /rik+ p>agraph 7#d7 & ins]t+ ! foll[+ new p>agraph3 7#d7 ,"r ( appeal 7,a7 ,9 g5]al ,except z o!rwise provid$ "u ?is title1 ! resolution process describ$ 9 p>agraph 7#c7 %all be available to all taxpay]s ) respect to any det]m9ation by ! ,secret>y conc]n+ a ,f$]al tax controv]sy reg>d+ subtitles ,a1 ,b1 or ,c & relat+ to-- 7i7 liability =1 or any claim = refund (1 any tax1 7ii7 liability =1 or any claim = refund (1 any p5alty or addition to tax1 7iii7 eligibility = alt]natives to collection ( a tax liability1 su* z an in/allm5t agreem5t or compromise "u section #faei or #gabb1 7iv7 any det]m9ation to d5y or revoke ! tax-exempt /atus ( an organization1 or 7v7 any ex]cise ( discretion by ! ,secret>y ) respect to any det]m9ation describ$ 9 clauses 7i7 ?r\gh 7iv74 7,b7 ,exceptions ,not)/&+ subp>agraph 7,a71 ! ,secret>y may re/rict access to ! resolution process describ$ 9 p>agraph 7#c7 ) respect to any appeal-- 7i7 to ! ext5t t su* appeal is bas$ on a claim t-- 7,i7 a law is uncon/itutional1 unless !re is a f9al & unreviewable decision r5d]$ by a ,f$]al c\rt t ! relevant provision ( su* law is uncon/itutional1 or 7,,ii7 a regulation1 notice1 or rev5ue proc$ure :i* 0 issu$ by ! ,secret>y is proc$urally invalid1 unless !re is a f9al & unreviewable decision r5d]$ by a ,f$]al c\rt t ! relevant provision ( su* regulation1 notice1 or rev5ue proc$ure is proc$urally invalid1 7ii7 :i*-- 7,i7 is bas$ on a position :i*-- 7aa7 a ,f$]al c\rt has det]m9$ to be frivol\s1 & 7bb7 ! ,secret>y has id5tifi$ z frivol\s = purposes ( subsection 7c7 ( section #fgjb1 7,,ii7 is sub/antially simil> to a position describ$ 9 subclause 7,i71 or 7,,iii7 relates to any p5alty impos$ "u su* section ) respect to su* position1 7iii7 :i* relates to any matt] agre$ ^u pursuant to an agreem5t "u section #gaba1 7iv7 subject to subp>agraph 7,c71 dur+ any p]iod 9 :i*-- 7,i7 ! ,secret>y is actively inve/igat+ :e!r to ref] ! taxpay] to ! ,attorney ,g5]al = crim9al prosecution1 7,,ii7 a recomm5dation made by ! ,secret>y to ! ,attorney ,g5]al = ! crim9al prosecution ( ! taxpay] = any (f5se connect$ ) ! adm9i/ration or en=cem5t ( ! int]nal rev5ue laws is p5d+1 or 7,,iii7 any crim9al prosecution ( ! taxpay]1 or ( any o!r p]son 9 a case 9 :i* ! taxpay] is a witness1 = any (f5se connect$ ) ! adm9i/ration or en=cem5t ( ! int]nal rev5ue laws is p5d+1 or 7v7 ) respect to any issue 9 a case :i*1 bas$ on ! relevant facts & circum/ances ( su* case1 ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice-- 7,i7 has designat$ = litigation1 & 7,,ii7 is prep>$ to proce$ ) su* litigation 9 a timely mann]4 7,c7 ,exception = c]ta9 crim9al prosecutions ,subp>agraph 7,b77iv7 %all n apply if ! ,*ief ,c\nsel = ! ,int]nal ,rev5ue ,s]vice det]m9es t ! resolution process describ$ 9 p>agraph 7#c7 w\ld n int]f]e ) ! crim9al prosecution ( a taxpay]4 7,d7 ,notice to tax-exempt organizations ,9 ! case ( any det]m9ation describ$ 9 subp>agraph 7,a77iv71 ! ,secret>y %all provide writt5 notice to ! organization ( ! availability ( ! resolution process describ$ 9 p>agraph 7#c74 7,e7 ,def9itions ,9 ?is p>agraph-- 7i7 ,f$]al tax controv]sy ,! t]m ,f$]al tax controv]sy means a dispute describ$ 9 p>agraph 7#b7 or 7#c7 ( section #cja4ghjc-b ( title #bf1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ! ,taxpay] ,assi/ance & ,s]vice ,act74 7ii7 ,proc$urally invalid ,! t]m proc$urally invalid means1 ) respect to any regulation1 notice1 or rev5ue proc$ure1 t su* regulation1 notice1 or rev5ue proc$ure fail$ to comply ) any applicable requirem5t "u sub*apt] ,,ii ( *apt] #e & *apt] #g ( title #e1 ,unit$ ,/ates ,code 7commonly kn[n z ! ,adm9i/rative ,proc$ure ,act74 7,f7 ,rule ( con/ruction ,no?+ 9 ?is p>agraph %all be con/ru$ to limit ! availability ( ! resolution process describ$ 9 p>agraph 7#c7 solely to ! ,f$]al tax controv]sies describ$ 9 subp>agraph 7,a74 1 & 7#c7 9 p>agraph 7#e7-- 7,a7 by r$esignat+ subp>agraph 7,d7 z subp>agraph 7,e71 & 7,b7 by ins]t+ aft] subp>agraph 7,c7 ! foll[+ new subp>agraph3 7,d7 ,cl>ification ( ,tax ,c\rt au?ority ,9 any case be=e ! ,tax ,c\rt1 ! ,tax ,c\rt may direct ! p>ties to reque/ ref]ral to ! ,int]nal ,rev5ue ,s]vice ,indep5d5t ,(fice ( ,appeals 9 any case 9 :i* ! ,tax ,c\rt det]m9es t ! resolution process describ$ 9 p>agraph 7#c7 is appropriate4 4 ,,vii ,:i/lebl[]s #gja4 ,/&>d & scope ( review ( :i/lebl[] aw>d det]m9ations 7a7 ,9 g5]al ,p>agraph 7#d7 ( section #gfbc7;b7 is am5d$-- 7#a7 by /rik+ appeal$ to & ins]t+ review$ by2 & 7#b7 by add+ at ! end ! foll[+3 ,any review by ! ,tax ,c\rt "u ! prec$+ s5t5ce %all be de novo & %all be bas$ on ! adm9i/rative record e/abli%$ at ! "t ( ! orig9al det]m9ation & any additional newly discov]$ or previ\sly unavailable evid5ce44 7b7 ,con=m+ am5dm5t ,! head+ ( p>agraph 7#d7 ( section #gfbc7;b7 is am5d$ by /rik+ ,appeal & ins]t+ ,review4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to petitions "u section #gfbc7;b77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf :i* are p5d+ on1 or fil$ on or aft]1 ! date ( ! enactm5t ( ?is ,act4 #gjb4 ,exemption f seque/ration 7a7 ,9 g5]al ,section #bee ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ije7 is am5d$-- 7#a7 by r$esignat+ subsection 7k7 z subsection 7l72 & 7#b7 by ins]t+ aft] subsection 7j7 ! foll[+3 7k7 ,aw>ds to :i/lebl[]s ,an aw>d au?oriz$ "u section #gfbc ( ! ,int]nal ,rev5ue ,code ( #aihf %all be exempt f r$uction "u any ord] issu$ "u ?is "p4 4 7b7 ,applicability ,! am5dm5t made by ?is section %all apply to any seque/ration ord] issu$ "u ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ijj et seq47 aft] ! date ( enactm5t ( ?is ,act4 #gjc4 ,:i/lebl[] privacy protections 7a7 ,9 g5]al ,p>agraph 7#f7 ( section #gfbc7;b7 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,:i/lebl[] anonymity be=e ! ,tax ,c\rt ,not)/&+ sections #gdeh & #gdfa1 a :i/lebl[] %all proce$ anonym\sly be=e ! ,tax ,c\rt = all proce$+s "u ?is section abs5t a f9d+ by ! ,tax ,c\rt t a societal int]e/ exi/s = disclos+ ! :i/lebl[]'s id5tity :i* exce$s ! pot5tial h>m disclosure c\ld cause to ! :i/lebl[]4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to petitions fil$ ) ! ,tax ,c\rt :i* are p5d+ on1 or fil$ on or aft]1 ! date ( ! enactm5t ( ?is ,act4 #gjd4 ,modification ( ,,irs :i/lebl[] report 7a7 ,9 g5]al ,section #djf7;c7 ( division ,a ( ! ,tax ,relief & ,heal? ,c>e ,act ( #bjjf is am5d$ by /rik+ su* use1 9 p>agraph 7#a7 & ins]t+ su* use 7:i* %all include a li/ & descriptions ( ! top tax avoidance s*emes1 n to exce$ #aj1 disclos$ by :i/lebl[]s dur+ su* ye>714 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to reports = fiscal ye>s end+ aft] ! enactm5t ( ?is ,act4 #gje4 ,int]e/ on :i/lebl[] aw>ds 7a7 ,9 g5]al ,section #gfbc7;b7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#g7 ,int]e/ 7,a7 ,9 g5]al ,if ! ,secret>y has n provid$ notice to an individual describ$ 9 p>agraph 7#a7 ( a prelim9>y aw>d recomm5dation be=e ! applicable date1 ! am\nt ( any aw>d "u ?is subsection %all include int]e/ f su* date at ! ov]paym5t rate "u section #ffba7;a74 7,b7 ,exception ,no int]e/ %all accrue "u ?is p>agraph aft] ! date on :i* ! ,secret>y provides notice to ! individual ( a prelim9>y aw>d recomm5dation4 7,c7 ,applicable date ,= purposes ( ?is p>agraph1 ! applicable date is ! date t is #ab mon?s aft] ! fir/ date on :i*-- 7i7 all ( ! proce$s result+ f actions subject to ! aw>d recomm5dation h be5 collect$1 & 7ii7 ei!r-- 7,i7 ! /atutory p]iod = fil+ a claim or suit = refund has expir$1 or 7,,ii7 ! taxpay]s subject to ! actions & ! ,secret>y h agre$ ) f9ality to ! tax or o!r liabilities = ! p]iods at issue1 & ei!r ! taxpay]s h waiv$ ! "r to file a claim or suit = refund or any claim or suit = refund has be5 resolv$4 4 7b7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all take effect #ahj days aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,special rule ,if1 z ( ! date describ$ 9 p>agraph 7#a7-- 7,a7 ! ,secret>y has n provid$ notice to ! individual ( a prelim9>y aw>d recomm5dation z describ$ 9 p>agraph 7#g77;,a7 ( section #gfbc7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by ?is ,act1 & 7,b7 ! applicable date provid$ 9 p>agraph 7#g77;,c7 ( su* section1 z s add$1 has pass$1 ! applicable date = purposes ( su* p>agraph 7#g77;,c7 is ! date t is #ab mon?s aft] ! date describ$ 9 p>agraph 7#a74 #gjf4 ,correction reg>d+ d$uctions = attorney's fees 7a7 ,9 g5]al ,section #fb7;a77#ba77;,a77i7 is am5d$ by /rik+ #gfbc7;b7 & ins]t+ #gfbc4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s end+ aft] ! date ( ! enactm5t ( ?is ,act4 ,,viii ,ho/ages #hja4 ,po/ponem5t ( tax deadl9es = ho/ages & individuals wrongfully deta9$ abroad 7a7 ,9 g5]al ,*apt] #gg is am5d$ by ins]t+ aft] section #geaj ! foll[+ new section3 #geaa4 ,"t = p]=m+ c]ta9 acts po/pon$ = ho/ages & individuals wrongfully deta9$ abroad 7a7 ,"t to be disreg>d$ 7#a7 ,9 g5]al ,! p]iod dur+ :i* an applicable individual 0 unlawfully or wrongfully deta9$ abroad1 or held ho/age abroad1 %all be disreg>d$ 9 det]m9+1 "u ! int]nal rev5ue laws1 9 respect ( any tax liability ( su* individual-- 7,a7 :e!r any ( ! acts describ$ 9 section #gejh7;a77#a7 7 p]=m$ )9 ! "t prescrib$ !re( 7det]m9$ )\t reg>d to ext5sion "u any o!r provision ( ?is subtitle = p]iods aft] ! initial date 7z det]m9$ by ! ,secret>y7 on :i* su* individual 0 unlawfully or wrongfully deta9$ abroad or held ho/age abroad71 7,b7 ! am\nt ( any int]e/1 p5alty1 additional am\nt1 or addition to ! tax = p]iods aft] su* date1 & 7,c7 ! am\nt ( any cr$it or refund4 7#b7 ,application to sp\se ,! provisions ( p>agraph 7#a7 %all apply to ! sp\se ( any individual entitl$ to ! b5efits ( su* p>agraph4 7b7 ,applicable individual 7#a7 ,9 g5]al ,= purposes ( ?is section1 ! t]m applicable individual means any individual :o is-- 7,a7 a ,unit$ ,/ates national unlawfully or wrongfully deta9$ abroad1 z det]m9$ "u section #cjb ( ! ,rob]t ,lev9son ,ho/age ,recov]y & ,ho/age-,tak+ ,acc\ntability ,act 7#bb ,u4,s4,c4 #agda71 or 7,b7 a ,unit$ ,/ates national tak5 ho/age abroad1 z det]m9$ pursuant to ! f9d+s ( ! ,ho/age ,recov]y ,fusion ,cell 7z describ$ 9 section #cjd ( ! ,rob]t ,lev9son ,ho/age ,recov]y & ,ho/age-,tak+ ,acc\ntability ,act 7#bb ,u4,s4,c4 #agda;b774 7#b7 ,in=mation provid$ to ,treasury ,= purposes ( id5tify+ individuals describ$ 9 p>agraph 7#a71 n lat] ?an ,janu>y #a1 #bjbg1 & annually !reaft]-- 7,a7 ! ,secret>y ( ,/ate %all provide ! ,secret>y ) a li/ ( ! individuals describ$ 9 p>agraph 7#a77;,a71 z well z any o!r in=mation necess>y to id5tify su* individuals1 & 7,b7 ! ,attorney ,g5]al1 act+ ?r\gh ! ,ho/age ,recov]y ,fusion ,cell1 %all provide ! ,secret>y ) a li/ ( ! individuals describ$ 9 p>agraph 7#a77;,b71 z well z any o!r in=mation necess>y to id5tify su* individuals4 7c7 ,special rule = ov]paym5ts 7#a7 ,9 g5]al ,subsection 7a7 %all n apply = purposes ( det]m9+ ! am\nt ( int]e/ on any ov]paym5t ( tax4 7#b7 ,special rules ,if an individual is entitl$ to ! b5efits ( subsection 7a7 ) respect to any return & su* return is timely fil$ 7det]m9$ aft] ! application ( su* subsection71 subsections 7b77#c7 & 7e7 ( section #ffaa %all n apply4 7d7 ,modification ( ,treasury databases & in=mation sy/ems ,! ,secret>y %all update1 z necess>y1 any database or in=mation sy/em ( ! ,dep>tm5t ( ! ,treasury 9 ord] to ensure t ! provisions ( subsection 7a7 are appli$ ) respect to ea* applicable individual4 7e7 ,refund & abatem5t ( p5alties & f9es impos$ prior to id5tification z applicable individual ,9 ! case ( any applicable individual-- 7#a7 = :om any int]e/1 p5alty1 additional am\nt1 or addition to ! tax 9 respect to any tax liability = any taxable ye> end+ dur+ ! p]iod describ$ 9 subsection 7a77#a7 0 assess$ or collect$1 & 7#b7 :o 01 subsequ5t to su* assessm5t or collection1 det]m9$ to be an individual describ$ 9 subp>agraph 7,a7 or 7,b7 ( subsection 7b77#a71 7b7 ,cl]ical am5dm5t ,! table ( sections = *apt] #gg is am5d$ by ins]t+ aft] ! item relat+ to section #geaj ! foll[+ new item3 ,sec4 #geaa4 ,"t = p]=m+ c]ta9 acts po/pon$ = ho/ages & individuals wrongfully deta9$ abroad4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s end+ aft] ! date ( enactm5t ( ?is ,act4 #hjb4 ,refund & abatem5t ( p5alties & f9es paid by eligible individuals 7a7 ,9 g5]al ,section #geaa1 z add$ by section #hja ( ?is ,act1 is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,refund & abatem5t ( p5alties & f9es paid by eligible individuals 7#a7 ,9 g5]al 7,a7 ,e/abli%m5t ,n lat] ?an ,janu>y #a1 #bjbg1 ! ,secret>y 79 consultation ) ! ,secret>y ( ,/ate & ! ,attorney ,g5]al7 %all e/abli% a program to all[ any eligible individual 7or ! sp\se or any dep5d5t 7z def9$ 9 section #aeb7 ( su* individual7 to apply = a refund or an abatem5t ( any am\nt describ$ 9 p>agraph 7#b7 7includ+ int]e/7 to ! ext5t su* am\nt 0 attributable to ! applicable p]iod4 7,b7 ,id5tification ( individuals ,n lat] ?an ,janu>y #a1 #bjbg1 ! ,secret>y ( ,/ate & ! ,attorney ,g5]al1 act+ ?r\gh ! ,ho/age ,recov]y ,fusion ,cell 7z describ$ 9 section #cjd ( ! ,rob]t ,lev9son ,ho/age ,recov]y & ,ho/age-,tak+ ,acc\ntability ,act 7#bb ,u4,s4,c4 #agda;b771 %all-- 7i7 compile a li/1 bas$ on su* in=mation z is available1 ( individuals :o 7 applicable individuals dur+ ! applicable p]iod1 & 7ii7 provide ! li/ describ$ 9 clause 7i7 to ! ,secret>y4 7,c7 ,notice ,= purposes ( c>ry+ out ! program describ$ 9 subp>agraph 7,a71 ! ,secret>y 79 consultation ) ! ,secret>y ( ,/ate & ! ,attorney ,g5]al7 %all1 ) respect to any individual id5tifi$ "u subp>agraph 7,b71 provide notice to su* individual-- 7i7 9 ! case ( an individual :o has be5 releas$ on or be=e ! date ( enactm5t ( ?is subsection1 n lat] ?an #ij days aft] ! date ( enactm5t ( ?is subsection1 or 7ii7 9 ! case ( an individual :o is releas$ aft] ! date ( enactm5t ( ?is subsection1 n lat] ?an #ij days aft] ! date on :i* su* individual is releas$1 t su* individual may be eligible = a refund or an abatem5t ( any am\nt describ$ 9 p>agraph 7#b7 pursuant to ! program describ$ 9 subp>agraph 7,a74 7,d7 ,au?orization 7i7 ,9 g5]al ,subject to clause 7ii71 9 ! case ( any refund describ$ 9 subp>agraph 7,a71 ! ,secret>y %all issue su* refund to ! eligible individual 9 ! same mann] z any refund ( an ov]paym5t ( tax "u section #fdjb4 7ii7 ,ext5sion ( limitation on "t = refund ,) respect to any refund "u subp>agraph 7,a7-- 7,i7 ! #c-ye> p]iod ( limitation prescrib$ by section #feaa7;a7 %all be ext5d$ until ! end ( ! #a-ye> p]iod beg9n+ on ! date t ! notice describ$ 9 subp>agraph 7,c7 is provid$ to ! eligible individual1 & 7,,ii7 any limitation "u section #feaa7;b77#b7 %all n apply4 7#b7 ,eligible individual ,= purposes ( ?is subsection1 ! t]m eligible individual means any applicable individual :o1 = any taxable ye> end+ dur+ ! applicable p]iod1 paid or incurr$ any int]e/1 p5alty1 additional am\nt1 or addition to ! tax 9 respect to any tax liability = su* ye> ( su* individual bas$ on a det]m9ation t an act describ$ 9 section #gejh7;a77#a7 :i* 0 n p]=m$ by ! "t prescrib$ !re= 7)\t reg>d to any ext5sions74 7#c7 ,applicable p]iod ,= purposes ( ?is subsection1 ! t]m applicable p]iod means ! p]iod-- 7,a7 beg9n+ on ,janu>y #a1 #bjba1 & 7,b7 end+ on ! date ( enactm5t ( ?is subsection4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s end+ on or be=e ! date ( enactm5t ( ?is ,act4 ,,ix ,small ,bus9esses #ija4 ,implem5tation ( volunt>y )hold+ agreem5ts = paym5ts to indep5d5t contractors 7a7 ,9 g5]al ,section #cdjb7p7 is am5d$ by r$esignat+ p>agraph 7#c7 z p>agraph 7#d7 & by ins]t+ aft] p>agraph 7#b7 ! foll[+ new p>agraph3 7#c7 ,volunt>y )hold+ on c]ta9 non-wage remun]ation 7,a7 ,9 g5]al ,if1 at ! "t a paym5t ( applicable non-wage remun]ation is made to any p]son1 !re is a volunt>y agreem5t 9 effect betwe5 ! p]son mak+ & ! p]son receiv+ ! paym5t t ! applicable non-wage remun]ation be subject to )hold+1 !n = purposes ( ?is *apt] & s mu* ( subtitle ,f z relates to ?is *apt]1 su* paym5t %all be treat$ z if x 7 a paym5t ( wages by an employ] to an employee4 7,b7 ,applicable non-wage remun]ation ,= purposes ( ?is subsection1 ! t]m applicable non-wage remun]ation means remun]ation = s]vices p]=m$ by an individual :i* 7)\t reg>d to ?is p>agraph7 does n con/itute wages4 7,c7 ,regulations & guidance ,n lat] ?an ! date t is #ah mon?s aft] ! date ( ! enactm5t ( ?is subp>agraph1 ! ,secret>y %all issue su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! provisions ( ?is section1 includ+ su* regulations or guidance = det]m9+ ! am\nt to be d$uct$ & )held & ! types ( paym5ts :i* are consid]$ to be applicable non-wage remun]ation4 4 #ijb4 ,ext5sion ( mailbox rule to electronic submissions & paym5ts 7a7 ,9 g5]al ,section #gejb7;c7 is am5d$-- 7#a7 9 ! head+1 by ins]t+ & paym5t aft] fil+1 7#b7 9 p>agraph 7#b7-- 7,a7 9 ! head+1 by /rik+ 2 electronic fil+1 & 7,b7 by /rik+ & electronic fil+1 & 7#c7 by add+ at ! end ! foll[+3 7#c7 ,electronic fil+ & paym5t 7,a7 ,9 g5]al ,9 ! case ( any docum5t or paym5t :i* ! ,secret>y has p]mitt$ to be fil$ or made by electronic means1 if su* docum5t or paym5t is-- 7i7 au?oriz$ to be submitt$ by ! taxpay] us+ a p]mitt$ electronic means to ! ag5cy1 (fic]1 or (fice to :i* ! docum5t 0 requir$ to be fil$ 7or paym5t 0 requir$ to be made7 on or be=e ! prescrib$ date 7or )9 ! p]iod requir$7 ) respect to su* docum5t or paym5t1 & 7ii7 receiv$ 7or1 9 ! case ( a paym5t1 receiv$ & acc\nt$ =7 no lat] ?an #c bus9ess days aft] ! prescrib$ date or p]iod requir$ ) respect to su* docum5t or paym5t1 ! date t su* docum5t or paym5t 0 au?oriz$ to be submitt$ 7z describ$ 9 clause 7i77 %all be deem$ to be ! date t su* docum5t 0 fil$ or su* paym5t 0 made4 7,b7 ,exception ,?is p>agraph %all n apply to any paym5t if ! ,secret>y det]m9es t ! taxpay] 7or any int]m$i>y us$ by ! taxpay]7 us$ a sy/em design$ ) a pr9cipal purpose ( delay+ ! transf] ( funds to ! ,treasury to d]ive economic b5efit f ! p]iod ( su* delay4 7,c7 ,regulations ,n lat] ?an ! date :i* is #a ye> aft] ! date ( enactm5t ( ! ,taxpay] ,assi/ance & ,s]vice ,act1 ! ,secret>y %all issue su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y to c>ry out ! purposes ( ?is p>agraph1 includ+ regulations or o!r guidance describ+ ! records or pro( suffici5t to demon/rate timely electronic submission4 4 7b7 ,effective date ,! am5dm5ts made by subsection 7a7 %all apply to any docum5t or paym5t s5t on or aft] ! date :i* is #a ye> aft] ! date ( enactm5t ( ?is ,act4 #ijc4 ,specificity ( ?ird-p>ty contact notices 7a7 ,9 g5]al ,p>agraph 7#a7 ( section #gfjb7;c7 is am5d$-- 7#a7 by /rik+ & at ! end ( subp>agraph 7,a71 7#b7 by r$esignat+ subp>agraph 7,b7 z subp>agraph 7,c7 & by ins]t+ aft] subp>agraph 7,a7 ! foll[+ new subp>agraph3 7,b7 9 any case 9 :i* ! in=mation s\ght to be obta9$ f su* o!r p]sons c\ld reasonably be provid$ by ! taxpay]1 id5tifies ! item ( in=mation int5d$ to be s\ght f su* p]sons1 & 1 & 7#c7 by am5d+ subp>agraph 7,c71 z r$esignat$ by p>agraph 7#b71 to read z foll[s3 7,c7 provides ! taxpay] ) reasonable opportunity & a p]iod ( n less ?an #de days 7or m1 if ! taxpay] reque/s additional "t & %[s reasonable cause7 to respond1 includ+ by provid+ ! in=mation describ$ 9 subp>agraph 7,b71 be=e contact is made ) su* o!r p]sons4 4 7b7 ,exception ,section #gfjb7;c77#c7 is am5d$-- 7#a7 by r$esignat+ subp>agraphs 7,a71 7,b71 & 7,c7 z clauses 7i71 7ii71 & 7iii71 respectively1 & by mov+ su* clauses #b ems to ! "r1 7#b7 by /rik+ ,?is subsection & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,?is subsection 1 & 7#c7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ,good cause ,= purposes ( subp>agraph 7,a77ii71 good cause includes a reasonable belief t compliance ) ?is subsection w lead to-- 7i7 attempts by any p]son to conceal1 remove1 de/roy1 or alt] records or assets t may be relevant to any tax exam9ation or collection activity2 7ii7 attempts by any p]son to prev5t o!r p]sons1 ?r\gh intimidation1 brib]y1 or collusion1 f communicat+ any in=mation t may be relevant to any tax exam9ation or collection activity2 or 7iii7 attempts by any p]son to flee1 or o!rwise avoid te/ify+ or produc+ records t may be relevant to any tax exam9ation or collection activity4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to notices provid$ "u section #gfjb7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf aft] ! date t is #ab mon?s aft] ! date ( ! enactm5t ( ?is ,act4 #ijd4 ,modification ( e/imat$ tax rules = f>m]s & fi%]m5 7a7 ,9 g5]al ,section #ffed7;i77#a77;,d77i7 is am5d$ by /rik+ ,m>* #a & ins]t+ ,april #ae4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #ije4 ,bus9ess *ild c>e liaison ,section #ghjc is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,bus9ess ,*ild ,c>e ,liaison 7#a7 ,9 g5]al ,! ,commission] ( ,int]nal ,rev5ue %all appo9t )9 ! ,int]nal ,rev5ue ,s]vice a ,bus9ess ,*ild ,c>e ,liaison4 ,! appo9tm5t %all be made )\t reg>d to ! provisions ( title #e1 ,unit$ ,/ates ,code1 relat+ to appo9tm5ts 9 ! competitive s]vice or ,s5ior ,executive ,s]vice4 ,at ! ,commission]'s discretion1 ! ,commission] may create an (fice ) additional support /aff to assi/ ! ,bus9ess ,*ild ,c>e ,liaison 9 c>ry+ out ! duties describ$ 9 ?is subsection4 7#b7 ,duties ,! ,bus9ess ,*ild ,c>e ,liaison %all-- 7,a7 act z a liaison betwe5 ! ,int]nal ,rev5ue ,s]vice1 employ]-provid$ *ild c>e b5efit advocates1 bus9esses consid]+ provid+ or exp&+ *ild c>e b5efits = _! employees1 /ate work=ce bo>ds1 /ate economic developm5t ag5cies1 *ild c>e res\rce & ref]ral ag5cies1 tribal organizations 7z def9$ 9 section #d7l7 ( ! ,indian ,self-,det]m9ation & ,education ,assi/ance ,act71 & o!r /akehold]s1 includ+ *ild developm5t exp]ts1 7,b7 provide public education & assi/ance relat$ to ! expansion ( employ]-provid$ *ild c>e b5efits ?r\gh ! e/abli%m5t & ma9t5ance ( practices t promote employ]-provid$ *ild c>e b5efits1 includ+ ! use ( dep5d5t c>e assi/ance programs 7z def9$ 9 section #abi7;d771 on-site or subsidiz$ *ild c>e1 ,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nts1 *ild c>e /ip5ds1 ne>-site *ild c>e p>tn]%ips1 %>$ & pool$ *ild-c>e arrangem5ts1 backup *ild c>e1 & res\rce & ref]ral s]vices1 7,c7 issue a fact %eet = use by tax return prep>]s li/+ ! diff]5t tax b5efits = employ]-provid$ *ild c>e & ! appropriate rules = ea* su* b5efit1 7,d7 help facilitate communication betwe5 bus9esses & ! ,int]nal ,rev5ue ,s]vice ab\t ! op]ational *all5ges & opportunities t exi/ to improve ! use ( ,f$]ally inc5tiviz$ *ild c>e b5efits su* z dep5d5t c>e assi/ance programs 7z s def9$71 ,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nts1 & ! cr$it "u section #de;,f1 7,e7 9 collaboration ) ! ,g5]al ,s]vices ,adm9i/ration1 )9 #abj days ( ! date ( ! enactm5t ( ?is subsection1 e/abli% a l9k on ! homepage ( ,,sam4gov1 :i* all[s website visitors to access a l&+ page on ! ,,sam4gov website :i* is tailor$ to help+ bus9esses le>n ab\t utiliz+ dep5d5t c>e assi/ance programs 7z s def9$71 ,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nts1 & ! cr$it "u section #de;,f1 res\rces = und]/&+ ! rules & regulations ) ^! programs1 & ! b5efits ( utiliz+ ^! programs on work] recruitm5t1 ret5tion1 productivity1 & well-be+1 7,f7 id5tify & recomm5d to ,congress pot5tial legislative & adm9i/rative *anges to increase practices t promote employ]-provid$ *ild c>e b5efits1 & 7,g7 coord9ate ) o!r ,f$]al ag5cies & (ficials1 includ+ ! ,secret>y1 ! ,adm9i/rator ( ! ,small ,bus9ess ,adm9i/ration1 ! ,secret>y ( ,comm]ce1 ! ,secret>y ( ,heal? & ,human ,s]vices1 ! ,secret>y ( ! ,int]ior1 ! ,secret>y ( ,labor1 & ! ,secret>y ( ,education1 or ! designee ( any su* individual1 & ,/ate & local gov]nm5ts on outrea* & education to in=m employ]s & employees ab\t ! possibilities & b5efits ( employ]-provid$ *ild c>e b5efits & p>ticul>ly r$uc+ in=mation b>ri]s = small bus9esses4 7#c7 ,consultation & input ,! ,commission] ( ,int]nal ,rev5ue %all solicit advice & input f ! ,bus9ess ,*ild ,c>e ,liaison 9 develop+ regulations or int]pretations ( ?is title t relate to employ]-provid$ *ild c>e b5efits4 7#d7 ,comp5sation ,! ,bus9ess ,*ild ,c>e ,liaison %all be entitl$ to comp5sation at ! same rate z ! rate ( basic pay 9 effect = a position at level ,v ( ! ,executive ,s*$ule "u section #ecaf ( title #e1 ,unit$ ,/ates ,code4 7#e7 ,annual report 7,a7 ,9 g5]al ,n lat] ?an ,decemb] #ca ( ea* cal5d> ye> beg9n+ aft] ! date ( ! enactm5t ( ?is subsection1 ! ,bus9ess ,*ild ,c>e ,liaison %all submit a report to ! ,committee on ,f9ance ( ! ,s5ate & ! ,committee on ,ways & ,means ( ! ,h\se ( ,repres5tatives on ! activities ( ! ,bus9ess ,*ild ,c>e ,liaison dur+ ! fiscal ye> end+ dur+ su* cal5d> ye>4 7,b7 ,cont5ts ,ea* report submitt$ pursuant to subp>agraph 7,a7 %all-- 7i7 summ>ize ! assi/ance reque/s receiv$ by ! ,bus9ess ,*ild ,c>e ,liaison dur+ ! fiscal ye> end+ dur+ ! cal5d> ye> ( su* report1 7ii7 describe ! activities conduct$ by ! ,bus9ess ,*ild ,c>e ,liaison1 includ+ ! activities describ$ "u subp>agraphs 7,b7 & 7,f7 ( p>agraph 7#b71 & evaluate ! effectiv5ess ( ! ,bus9ess ,*ild ,c>e ,liaison dur+ su* fiscal ye>1 7iii7 describe any significant problems ! ,bus9ess ,*ild ,c>e ,liaison has id5tifi$ dur+ su* fiscal ye> & ways to mitigate su* problems1 7iv7 conta9 recomm5dations = any adm9i/rative or legislative action :i* may be appropriate to resolve b>ri]s to1 & to inc5tivize1 practices :i* promote employ]-provid$ *ild c>e b5efits1 & 7v7 describe progress relat$ to employ]-provid$ *ild c>e b5efits 9 bus9esses 9 ! ,unit$ ,/ates1 includ+ data updat$ at lea/ annually on ! utilization ( dep5d5t c>e assi/ance programs1 ,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nts1 & ! cr$it "u section #de;,f1 9 p>ticul>-- 7,i7 ! numb] ( employ]s utiliz+ ^! tax b5efits1 7,,ii7 a breakd[n ( ! size ( employ]s utiliz+ ^! tax b5efits1 & 7,,iii7 o!r relevant in=mation z deem$ appropriate by ! ,bus9ess ,*ild ,c>e ,liaison4 7,c7 ,concurr5t submission ,! ,bus9ess ,*ild ,c>e ,liaison %all submit a copy ( ea* report submitt$ pursuant to subp>agraph 7,a7 to ! ,commission] ( ,int]nal ,rev5ue1 & any o!r appropriate (ficial1 at ! same "t su* report is submitt$ pursuant to su* subp>agraph4 7,d7 ,public availability ,! ,commission] %all make a copy ( ea* report submitt$ pursuant to subp>agraph 7,a7 available & widely accessible to ! public4 4 ,x ,miscellane\s #ajja4 ,au?ority = r$isclosure ( c]ta9 tax in=mation relat$ to education loans to ! ,congressional ,budget ,(fice 7a7 ,9 g5]al ,section #fajc7l77#ac77;,d7 is am5d$ by add+ at ! end ! foll[+ new clause3 7vii7 ,r$isclosure to ! congressional budget (fice ,au?oriz$ p]sons may1 ^u writt5 reque/ by ! ,director ( ! ,congressional ,budget ,(fice to ! ,secret>y ( ,education1 r$isclose return in=mation receiv$ "u subp>agraphs 7,a71 7,b71 & 7,c7 to (fic]s & employees ( ! ,congressional ,budget ,(fice = ! purpose (1 b only to ! ext5t necess>y 91 c>ry+ out ! purposes describ$ 9 subclause 7,,iii7 ( clause 7i74 4 7b7 ,con=m+ am5dm5t ,section #fajc7l77#ac77;,f7 is am5d$ by /rik+ 7iv7 7v71 or 7vi7 & ins]t+ 7iv71 7v71 7vi71 or 7vii74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures made aft] ! date ( ! enactm5t ( ?is ,act4 7d7 ,reports ,! ,secret>y ( ,education %all annually submit a writt5 report to ! ,secret>y ( ! ,treasury-- 7#a7 reg>d+ r$isclosures ( return in=mation "u subp>agraph 7,d77vii7 ( section #fajc7l77#ac7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section71 includ+ ! numb] ( su* r$isclosures2 & 7#b7 reg>d+ any unau?oriz$ use1 access1 or disclosure ( return in=mation disclos$ "u su* section4 #ajjb4 ,au?orization to require l>ge p>tn]%ips to file on magnetic m$ia 7a7 ,9 g5]al ,section #fjaa7;e7 is am5d$-- 7#a7 by /rik+ ! fir/ p>agraph 7#f71 z add$ by section #bcja7;b7 ( ! ,taxpay] ,fir/ ,act1 & ins]t+ ! foll[+3 7#f7 ,p>tn]%ips requir$ to file on magnetic m$ia ,not)/&+ p>agraph 7#b77;,a71 ! ,secret>y %all require a p>tn]%ip to file returns on magnetic m$ia if1 at ! close ( ! p>tn]%ip's taxable ye>-- 7,a7 ! p>tn]%ip has m ?an #ej p>tn]s1 or 7,b7 ! value ( ! p>tn]%ip's assets equals or exce$s #a1jjj1jjj1 z det]m9$ "u regulations prescrib$ by ! ,secret>y4 1 & 7#b7 by r$esignat+ ! second p>agraph 7#f71 z add$ by section #bjb7;d7 ( ! ,sett+ ,e ,community ,up = ,retirem5t ,enhancem5t ,act ( #bjai1 z p>agraph 7#g74 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns fil$ on or aft] ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ aft] ! date ( enactm5t ( ?is ,act4 #ajjc4 ,limitation p]iod n ext5d$ = victims ( prep>] fraud 7a7 ,9 g5]al ,section #feja7;c77#a7 is am5d$-- 7#a7 by ins]t+ by ! taxpay] aft] int5t1 & 7#b7 by add+ at ! end ! foll[+ new s5t5ce3 ,= purposes ( ?is p>agraph1 9 ! case ( a jo9t return "u section #fjac1 int5t by ei!r sp\se to evade tax ) respect to su* return %all be treat$ z int5t by ! taxpay]1 & ?is p>agraph %all apply to bo? sp\ses44 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to assessm5ts made or proce$+s begun aft] ! date ( enactm5t ( ?is ,act4 #ajjd4 ,te*nical am5dm5t relat$ to ! ,disa/] ,relat$ ,ext5sion ( ,deadl9es ,act 7a7 ,9 g5]al ,subsection 7f7 ( section #gejh;,a 7z add$ by ! ,disa/] ,relat$ ,ext5sion ( ,deadl9es ,act7 is r$esignat$ z subsection 7g74 7b7 ,effective date ,! am5dm5t made by ?is section %all take effect z if includ$ 9 section #b7;a7 ( ! ,disa/] ,relat$ ,ext5sion ( ,deadl9es ,act4 #ajje4 ,"t = fil+ c]ta9 in=mation returns 7a7 ,9 g5]al ,section #fjga7;b7 is am5d$-- 7#a7 by /rik+ ,returns made "u & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,returns made "u 1 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,special rule = c]ta9 returns 7,a7 ,9 g5]al ,9 ! case ( any return to :i* ?is p>agraph applies & :i* is fil$ electronically1 su* return %all be fil$ on or be=e ,janu>y #ca ( ! ye> foll[+ ! cal5d> ye> to :i* su* return relates4 7,b7 ,returns ,?is p>agraph %all apply to any return requir$ to be fil$ "u section #fjda 7o!r ?an returns & /atem5ts requir$ to be fil$ ) respect to nonemployee comp5sation71 #fjdb1 #fjdg7;d71 #fjdi1 #fjej;,f1 or #fjej,w4 4 7b7 ,,ira report+ ,section #djh7;i77#a7 is am5d$ by ins]t+ 7b n lat] ?an ,janu>y #ca ( ! cal5d> ye> foll[+ ! cal5d> ye> to :i* reports relate 9 ! case ( reports relat+ to di/ributions7 aft] at su* "t4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns relat+ to cal5d> ye>s aft] ,decemb] #ca1 #bjbg4 #ajjf4 ,modifications to p5alties = unau?oriz$ disclosures ( taxpay] in=mation 7a7 ,crim9al p5alties 7#a7 ,9 g5]al ,p>agraphs 7#a71 7#b71 7#c71 7#d71 & 7#e7 ( section #gbac7;a7 are ea* am5d$ by /rik+ #e1jjj1 or imprisonm5t ( n m ?an #e ye>s ea* place x appe>s & ins]t+ #bej1jjj1 or imprisonm5t ( n m ?an #g ye>s4 7#b7 ,failure ( contractors to ma9ta9 safegu>ds 7,a7 ,9 g5]al ,"p ,i ( sub*apt] ,a ( *apt] #ge ( subtitle ,f is am5d$ by ins]t+ aft] section #gbac;,a ! foll[+ new section3 #gbac;,b4 ,failure ( ,,irs contractors to ma9ta9 safegu>ds 7a7 ,9 g5]al ,9 ! case ( a contractor ( ! ,int]nal ,rev5ue ,s]vice t willfully fails to implem5t or en=ce any applicable requirem5t "u section #fajc 7or regulations prescrib$ !reund]7 to protect ! confid5tiality ( returns or return in=mation1 if su* failure results 9 ! unau?oriz$ disclosure ( returns or return in=mation1 su* contractor %all be guilty ( a felony &1 ^u conviction !re(1 %all be f9$ ! great] (-- 7#a7 #ejj1jjj1 or 7#b7 an am\nt equal to #be p]c5t ( ! specific contract ) ! ,int]nal ,rev5ue ,s]vice "u :i* su* contractor 0 provid$ access to ! returns or return in=mation relat$ to ! unau?oriz$ disclosure4 7b7 ,def9itions ,= purposes ( ?is section1 ! t]m contractor ( ! ,int]nal ,rev5ue ,s]vice means any p]son describ$ 9 section #fajc7n7 7includ+ any (fic] or employee ( su* p]son7 9 connection ) a writt5 contract ) ! ,int]nal ,rev5ue ,s]vice4 4 7,b7 ,cl]ical am5dm5t ,! table ( sections = "p ,i ( sub*apt] ,a ( *apt] #ge ( subtitle ,f is am5d$ by ins]t+ aft] ! item relat+ to section #gbac;,a ! foll[+ new item3 ,sec4 #gbac;,b4 ,failure ( ,,irs contractors to ma9ta9 safegu>ds4 4 7,c7 ,con=m+ am5dm5ts 7i7 ,section #fajc7;e77#aa7 is am5d$ by ins]t+ #gbac;,b1 aft] #gbac;,a14 7ii7 ,section #faje7;d7 is am5d$ by ins]t+ #gbac;,b1 aft] #gbac;,a14 7iii7 ,section #gdca7;e7 is am5d$ by /rik+ ! fir/ s5t5ce & ins]t+ ! foll[+3 ,if any p]son is crim9ally *>g$ by indictm5t or in=mation )-- 7#a7 inspection or disclosure ( a taxpay]'s return or return in=mation 9 violation (-- 7,a7 p>agraph 7#a7 or 7#b7 ( section #gbac7;a71 7,b7 section #gbac;,a7a71 or 7,c7 subp>agraph 7,b7 ( section #ajcj7;a77#b7 ( title #ah1 ,unit$ ,/ates ,code1 or 7#b7 failure to protect ! confid5tiality ( returns or return in=mation :i* results 9 ! unau?oriz$ disclosure ( ! taxpay]'s return or return in=mation 9 violation ( section #gbac;,b7a71 ! ,secret>y %all notify su* taxpay] z soon z practicable ( su* inspection or disclosure4 4 7iv7 ,section #geac7;c7 is am5d$ by /rik+ section #gbac & ins]t+ sections #gbac & #gbac;,b4 7b7 ,civil damages ,section #gdca7;c77#a77;,a7 is am5d$ by /rik+ #a1jjj & ins]t+ #e1jjj4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures or inspections made aft] ! date ( ! enactm5t ( ?is ,act4 ,am5d ! title s z to read3 ,an ,act to improve s]vices provid$ to taxpay]s by ! ,int]nal ,rev5ue ,s]vice44 ,secret>y