,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hacd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bg1 #bjbf,ms4   
,de ,la ,cruz 7= h]self & ,mr4 ,nunn (  
,i[a7 introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to limit ! p>ticipation (
 /aff ( ! ,int]nal ,rev5ue ,s]vice 9    
conf]5ces be+ c>ri$ out by ! ,indep5d5t 
,(fice ( ,appeals = ! purposes ( resolv+
 a taxpay] dispute4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,/r5g!n       
,taxpay] ,rights ,act ( #bjbf4  #b4     
,limitation on /aff p>ticipation 9      
,indep5d5t ,(fice ( ,appeals conf]5ces  
7a7 ,9 g5]al ,section #ghjc7;e7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#h7 ,cons5t ( taxpay] = p>ticipation 9 
conf]5ce ,no individual employ$ by !    
,int]nal ,rev5ue ,s]vice1 o!r ?an an    
employee ( ! ,int]nal ,rev5ue ,s]vice   
,indep5d5t ,(fice ( ,appeals1 may appe> 
9 a conf]5ce be+ c>ri$ out z "p ( !     

resolution process describ$ 9 p>agraph  
7#c7 )\t ! cons5t ( ! taxpay] t reque/$ 
an appeal "u ?is subsection4  4  7b7    
,effective date ,! am5dm5t made by ?is  
section %all apply to conf]5ces held    
aft] ! date ( ! enactm5t ( ?is ,act4