,,ib ,union ,cal5d> ,no4 #ebf #aai?     
,,congress  #b;d ,session  ,h4 ,r4 #giei
 ,report ,no4 #aai-fjf ,,9 ,,! ,,h\se   
,,( ,,repres5tatives  ,m>* #ag1         
#bjbf,mr4 ,kelly ( ,p5nsylvania 7=      
himself & ,mr4 ,?ompson ( ,cali=nia7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,april 
#i1 #bjbf;,additional sponsors3 ,mrs4   
,mill] ( ,we/ ,virg9ia1 ,mr4 ,bu*anan1  
,mr4 ,moran1 & ,mr4 ,smi? ( ,nebraska   
,april #i1 #bjbf,report$ ) an am5dm5t1  
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
printed,strike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,m>* #ag1 #bjbf  ,a ,,bill
  ,to am5d ! ,int]nal ,rev5ue ,code (   
#aihf to make improvem5ts ) respect to !
 treatm5t ( :i/lebl[]s1 & = o!r         
purposes4  #a4 ,%ort title2 etc  7a7    
,%ort title ,?is ,act may be cit$ z !   
,,irs ,:i/lebl[] ,program ,improvem5t   
,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,sec4 #b4 ,/&>d & 
scope ( review ( :i/lebl[] aw>d         
det]m9ations4,sec4 #c4 ,:i/lebl[]       
privacy protections4,sec4 #d4           
,modification ( ,,irs :i/lebl[]         
report4,sec4 #e4 ,int]e/ on :i/lebl[]   
aw>ds4,sec4 #f4 ,correction reg>d+      
d$uctions = attorney's fees4  #b4 ,/&>d 
& scope ( review ( :i/lebl[] aw>d       
det]m9ations  7a7 ,9 g5]al ,p>agraph    
7#d7 ( section #gfbc7;b7 is am5d$-- 7#a7
 by /rik+ appeal$ to & ins]t+ review$   
by1 &  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  #c4 ,: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[] may elect to 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 ,!   

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  #d4 ,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   
#e4 ,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  #f4 ,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    
,april #i1 #bjbf,report$ ) an am5dm5t1  
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
pr9t$