,,ib ,union ,cal5d> ,no4 #ebg #aai? ,,congress #b;d ,session ,h4 ,r4 #giga ,report ,no4 #aai-fjg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #ah1 #bjbf,mr4 ,s*weik]t 7= himself & ,mr4 ,bey]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,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>* #ah1 #bjbf ,a ,,bill ,to provide = mod]nization & te*nological improvem5ts ( s]vices provid$ by ! ,int]nal ,rev5ue ,s]vice4 #a4 ,%ort title2 etc 7a7 ,%ort title ,?is ,act may be cit$ z ! ,taxpay] ,exp]i5ce ,improvem5t ,act4 7b7 ,ref]5ces to ,secret>y ,= purposes ( ?is ,act1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 7c7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 etc4,sec4 #b4 ,e/abli%m5t ( da%bo>d to in=m taxpay]s ( backlogs & wait times4,sec4 #c4 ,expansion ( electronic access to in=mation ab\t returns & refunds4,sec4 #d4 ,expansion ( callback te*nology4,sec4 #e4 ,expansion ( onl9e acc\nts4 #b4 ,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 p>agraph 7#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 #c4 ,expansion ( electronic access to in=mation ab\t returns & refunds ,n lat] ?an ,janu>y #a ( ! fir/ cal5d> ye> beg9n+ m ?an #ab mon?s aft] ! date ( enactm5t ( ?is ,act1 ?r\gh a website & 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 #d4 ,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 #b7;d77#b7 ( ?is ,act7 :i* has n be5 answ]$ )9 #e m9utes4 #e4 ,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 ,april #i1 #bjbf,report$ ) an am5dm5t1 committ$ to ! ,committee ( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 & ord]$ to be pr9t$