,,ii #aai? ,,congress #b;d ,session ,s4 #cica ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,febru>y #bf1 #bjbf,mr4 ,crapo 7= himself & ,mr4 ,wyd57 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to improve s]vices provid$ to taxpay]s by ! ,int]nal ,rev5ue ,s]vice4 #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 ,simplification ( curr5cy ex*anges rules4,sec4 #bjd4 ,increase 9 ?re%old = simplifi$ =eign tax cr$it rules & report+4,sec4 #bje4 ,ext5sion ( "t = p]sons outside ( ! ,unit$ ,/ates to reque/ abatem5t ( ma? error4,,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 use defici5cy proc$ures = c]ta9 p5alties4,sec4 #cab4 ,au?orization to all[ claims = refund 9 c]ta9 cases :]e full tax n paid4,sec4 #cac4 ,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 ,p5alties = failure to provide valid prep>] 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 ,e/abli%m5t ( failure-to-pay p5alty safe h>bor = individuals4,sec4 #ijc4 ,ext5sion ( mailbox rule to electronic submissions & paym5ts4,sec4 #ijd4 ,specificity ( ?ird-p>ty contact notices4,,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 ,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 practicable1 ! 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 (-- 7,a7 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>y71 or 7,b7 any taxpay] :i* has-- 7i7 ent]$ into ! in/allm5t agreem5t us+ ! public website ( ! ,int]nal ,rev5ue ,s]vice1 & 7ii7 agre$ to make paym5ts "u ! in/allm5t agreem5t by electronic paym5t ?r\gh a debit in/rum5t4 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 7b71 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$s collect$ f su* taxpay] aft] acceptance ( ! (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$]al tax laws & report ! results ( su* analysis4 ,,ii ,am]ican ,citiz5s ,abroad #bja4 ,report on comb9$ tax & =eign bank & f9ancial acc\nt report+ 7a7 ,/udy 7#a7 ,9 g5]al ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all conduct a /udy on-- 7,a7 comb9+ & simplify+ report+ requir$ "u section #ecad ( title #ca1 ,unit$ ,/ates ,code1 & 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 ( ! ,treasury 7or ! ,secret>y's delegate7 %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 ! goals describ$ 9 p>agraphs 7#a7 & 7#b7 ( subsection 7a74 #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]2 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 ,simplification ( curr5cy ex*anges rules 7a7 ,increase 9 ?re%old = exclusion = p]sonal transactions 7#a7 ,9 g5]al ,! second s5t5ce ( section #ihh7;e77#b7 is am5d$ by /rik+ #bjj & ins]t+ #a1jjj4 7#b7 ,inflation adju/m5t ,section #ihh7;e7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,inflation adju/m5t 7,a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ aft] #bjbe1 ! #a1jjj am\nt 9 p>agraph 7#b7 %all be increas$ by an am\nt equal to-- 7i7 su* doll> am\nt1 multipli$ by 7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ 9 subp>agraph 7,a77ii7 !re( cal5d> ye> #bjbd = cal5d> ye> #bjaf4 7,b7 ,r\nd+ ,if any am\nt z adju/$ "u subp>agraph 7,a7 is n a multiple ( #ej1 su* doll> am\nt %all be r\nd$ to ! next l[e/ multiple ( #ej4 4 7b7 ,=eign curr5cy losses relat$ to sales ( p]sonal resid5ces 7#a7 ,9 g5]al ,section #afe7;c7 is am5d$ by /rik+ & at ! end ( p>agraph 7#b71 by /rik+ ! p]iod at ! end ( p>agraph 7#c7 & ins]t+ a comma1 & by add+ at ! end ! foll[+ new p>agraphs3 7#d7 =eign curr5cy losses n describ$ 9 p>agraph 7#a7 or 7#b7 ) respect to qualifi$ mortgage debt1 b only to ! ext5t ( any ga9 recogniz$ dur+ ! taxable ye> on ! sale ( a qualifi$ resid5ce 7z def9$ 9 section #afc7;h77#e77 :i* is locat$ outside ( ! ,unit$ ,/ates or any possession ( ! ,unit$ ,/ates & :i* secures su* qualifi$ mortgage debt1 & 7#e7 losses 7n describ$ 9 p>agraph 7#a7 or 7#b77 f ! sale or ex*ange ( a qualifi$ resid5ce 7z s def9$7 :i* is locat$ outside ( ! ,unit$ ,/ates or any possession ( ! ,unit$ ,/ates1 b only to ! ext5t ( any =eign curr5cy ga9 recogniz$ dur+ ! taxable ye> ) respect to qualifi$ mortgage debt secur$ by su* qualifi$ resid5ce4 4 7#b7 ,qualifi$ mortgage debt ,section #afe is am5d$ by r$esignat+ subsection 7m7 z subsection 7n7 & by ins]t+ aft] subsection 7l7 ! foll[+ new subsection3 7m7 ,def9itions relat$ to qualifi$ mortgage debt & =eign curr5cy ga9s & losses ,= purposes ( ?is section-- 7#a7 ,qualifi$ mortgage debt ,! t]m qualifi$ mortgage debt means-- 7,a7 any acquisition indebt$ness 7z def9$ 9 section #afc7;h77#c77;,b71 det]m9$ )\t reg>d to clause 7ii7 !re(7 ( an individual1 7,b7 any home equity indebt$ness 7z def9$ 9 section #afc7;h77#c77;,c71 det]m9$ )\t reg>d to clause 7ii7 !re(7 ( an individual1 & 7,c7 any o!r indebt$ness 7includ+ any non-debt t functions z debt7 :i* is relat$ to ! pur*ase or own]%ip ( real e/ate by1 or = ! b5efit (1 individuals & :i* is approv$ "u regulations or guidance provid$ by ! ,secret>y4 7#b7 ,=eign curr5cy loss ,! t]m =eign curr5cy loss means1 ) respect to any qualifi$ mortgage debt1 any loss :i* w\ld be describ$ 9 section #ihh7;b77#b7 if ! transaction involv+ ! qualifi$ mortgage debt 7 treat$ z a section #ihh transaction4 7#c7 ,=eign curr5cy ga9 ,! t]m =eign curr5cy ga9 means1 ) respect to any qualifi$ mortgage debt1 any ga9 :i* w\ld be describ$ 9 section #ihh7;b77#a7 if ! transaction involv+ ! qualifi$ mortgage debt 7 treat$ z a section #ihh transaction4 4 7#c7 ,"* & s\rce ( loss ,section #afe7;f7 is am5d$ to read z foll[s3 7,a7 by /rik+ ,losses f & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,losses f 1 & 7,b7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,special rule = am\nts attributable to qualifi$ mortgage debt ,! "* & s\rce ( any =eign curr5cy loss ) respect to qualifi$ mortgage debt :i* is all[$ "u section #afe7;c77#d7 %all be ! same "* & s\rce z ! "* & s\rce ( ! ga9 on ! sale ( ! qualifi$ resid5ce :i* secures su* qualifi$ mortgage debt4 7#c7 ,special rule = losses f ! sale or ex*ange ( qualifi$ resid5ces ,! "* & s\rce ( any loss f ! sale or ex*ange ( a qualifi$ resid5ce :i* is all[$ "u subsection 7c77#e7 %all be ! same "* & s\rce z ! "* & s\rce ( ! ga9 ( ! qualifi$ mortgage debt secur$ by su* qualifi$ resid5ce4 4 7#d7 ,treatm5t ( =eign curr5cy loss d$uction ,section #fb7;a7 is am5d$ by ins]t+ aft] p>agraph 7#ba7 ! foll[+ new p>agraph3 7#bb7 ,c]ta9 =eign curr5cy losses ,! d$uction all[$ by section #afe7;c77#d74 4 7c7 ,special rule = home mortgage ref9anc+ transactions ,section #ihi is am5d$ by r$esignat+ subsection 7c7 z subsection 7d7 & by ins]t+ aft] subsection 7b7 ! foll[+ new subsection3 7c7 ,special rule = home mortgage ref9anc+ transactions ,9 ! case ( ! ref9anc+ ( any qualifi$ mortgage debt 7z def9$ 9 section #afe7m77 9 a nonfunctional curr5cy-- 7#a7 no =eign curr5cy ga9 or loss %all be recogniz$1 & 7#b7 ! am\nt ( =eign curr5cy ga9 or loss on ! repaym5t ( su* debt %all be det]m9$ by ref]5ce to ! liability ( ! borr[] at ! "t ! debt 0 orig9ally incurr$ 7z det]m9$ "u regulations or o!r guidance prescrib$ by ! ,secret>y74 4 7d7 ,election ,to use av]age ex*ange rate ) respect to c]ta9 =eign curr5cy transactions ,section #ihi1 z am5d$ by subsection 7c71 is fur!r am5d$ by r$esignat+ subsection 7d7 z subsection 7e7 & by ins]t+ aft] subsection 7c7 ! foll[+ new subsection3 7d7 ,election ,to aggregate transaction ) respect to =eign e>n$ income 7#a7 ,9 g5]al ,9 ! case ( a qualifi$ individual :o makes an election "u ?is subsection-- 7,a7 all transactions dur+ a cal5d> ye> :i* involve an item ( qualifi$ income or exp5se %all be treat$ z #a transaction1 & 7,b7 ! am\nt ( =eign curr5cy ga9 or loss attributable to su* transaction %all be det]m9$ by us+ ! av]age ex*ange rate = ! cal5d> ye>4 7#b7 ,qualifi$ individual ,= purposes ( ?is subsection1 ! t]m qualifi$ individual has ! mean+ giv5 su* t]m "u section #iaa7;d77#a74 7#c7 ,item ( qualifi$ income or exp5se ,= purposes ( ?is subsection1 ! t]m item ( qualifi$ income or exp5se means-- 7,a7 =eign e>n$ income 7z def9$ 9 section #iaa7;b77#a77;,a71 det]m9$ )\t reg>d to section #iaa7;b77#a77;,b771 & 7,b7 any o!r item ( income or exp5se specifi$ by ! ,secret>y 9 regulations4 4 7e7 ,effective date ,! am5dm5ts made by ?is section %all apply to transactions 9 taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #bjd4 ,increase 9 ?re%old = simplifi$ =eign tax cr$it rules & report+ 7a7 ,9 g5]al ,subp>agraph 7,b7 ( section #ijd7;j77#b7 is am5d$ by /rik+ #cjj 7#fjj & ins]t+ #a1jjj 7#b1jjj4 7b7 ,inflation adju/m5t ,section #ijd7;j7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#d7 ,inflation adju/m5t 7,a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ 9 a cal5d> ye> aft] #bjbe1 ea* ( ! doll> am\nts "u p>agraph 7#b77;,b7 %all be increas$ by an am\nt equal to-- 7i7 su* doll> am\nt1 multipli$ by 7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ 9 subp>agraph 7,a77ii7 !re( cal5d> ye> #bjbd = cal5d> ye> #bjaf4 7,b7 ,r\nd+ ,if any am\nt z adju/$ "u subp>agraph 7,a7 is n a multiple ( #ej1 su* doll> am\nt %all be r\nd$ to ! next l[e/ multiple ( #ej4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is ,act4 #bje4 ,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 ,,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$-- 7#a7 by /rik+ & 7d71 9 subsection 7a7 & ins]t+ 7d71 & 7e712 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7e7 ,relief f a judgm5t or ord] 7#a7 ,corrections bas$ 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$ #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 ( ! ,treasury 7or ! ,secret>y's delegate7 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$-- 7,a7 by /rik+ ,not)/&+ & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,not)/&+ 4 7,b7 by /rik+ ) respect to ! liability & ins]t+ ) respect to-- 7,a7 ! liability 1 7,c7 by /rik+ ! p]iod aft] title & ins]t+ 1 &1 7,d7 by add+ at ! end ! foll[+ new p>agraph3 7,a7 ! application ( any disall[ance p]iod 7z def9$ 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;,b77ii71 #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 ,effective date ,! am5dm5t made by ?is section %all apply to petitions & reque/s fil$ or p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 7c7 ,no inf]5ce ,no?+ 9 ! am5dm5t 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$esignat+ subsection 7b7 z subsection 7c7 & by ins]t+ aft] subsection 7a7 ! foll[+ new subsection3 7b7 ,treatm5t ( deadl9es = c]ta9 petitions ,! deadl9es = fil+ petitions "u sections #fjae7;e77#a77;,a71 #fbac7;a71 & #fccj7;d77#a77;,a7 %all be consid]$ nonjurisdictional claims-process+ rules subject to waiv]1 =feiture1 e/oppel & equitable toll+4 4 7#b7 ,con=m+ am5dm5t ,section #gdei7;d7 is am5d$-- 7,a7 by /rik+ ,if a petition & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,if a petition 1 7,b7 by ins]t+ 1 unless ! dismissal is = lack ( jurisdiction aft] det]m9$ by ! ,secret>y1 7,c7 by /rik+ 1 or unless ! dismissal is = lack ( jurisdiction1 & 7,d7 by add+ at ! end ! foll[+ new p>agraph3 7#b7 ,exception ,p>agraph 7#a7 %all n apply ) respect to any dismissal :i* is solely bas$ on a decision ( ! ,tax ,c\rt t equitable toll+ does n apply to ext5d ! deadl9e = fil+ a petition4 4 7b7 ,toll+ ( "t 9 c]ta9 cases ,section #gdea7;c71 z r$esignat$ by subsection 7a71 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 #fbac7;a71 or #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 7o!r ?an ?r\gh a suit = a refund "u section #gddb7;b77 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$1 & 7,,ii7 if notice 0 giv5 "u subsection 7a77#b7 or #fcbj7;a77#b7 by leav+ su* notice at ! dwell+ or usual place ( bus9ess ( ! p]son1 ! date ! notice 0 giv5 %all be ! date su* notice 0 left4 4 7b7 ,con=m+ am5dm5t ,section #fccj7;e77#a7 is am5d$ by ins]t+ section #feaa 7relat+ to limitations on cr$it or refund71 aft] section #fejb 7relat+ to collection aft] assessm5t74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to cases p5d+ on or aft] ! date ( ! enactm5t ( ?is ,act4 #caj4 ,au?orization ( ! ,tax ,c\rt to he> suits = refunds or cr$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 ,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$]al ,claims1 any4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to actions fil$ aft] ! date t is #ab mon?s aft] ! date ( ! enactm5t ( ?is ,act4 #caa4 ,au?orization to use defici5cy proc$ures = c]ta9 p5alties 7a7 ,9 g5]al ,*apt] #fc is am5d$ by add+ at ! end ! foll[+ new sub*apt]3 ,d ,treatm5t ( p5alties ,sec4 #fbea4 ,assessm5t ( c]ta9 p5alties "u defici5cy proc$ures4 #fbea4 ,assessm5t ( c]ta9 p5alties "u defici5cy proc$ures 7a7 ,9 g5]al ,! ,secret>y may treat ! am\nt ( any applicable p5alty z a defici5cy ( tax to :i* sub*apt] ,b applies 7& su* defici5cy may be assess$ z provid$ 9 su* sub*apt]74 7b7 ,applicable p5alty ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m applicable p5alty means any p5alty impos$ "u ?is title :i* ! ,secret>y id5tifies 9 guidance z n o!rwise assessable 7det]m9$ )\t reg>d to ?is section74 7#b7 ,exception ,su* t]m %all n include any p5alty expressly requir$ to be recov]$ 9 a civil or crim9al action4 7c7 ,special rules 7#a7 ,limitation on assessm5t aft] notice ( defici5cy ,if ! ,secret>y s5ds a notice ( defici5cy ) respect to an applicable p5alty z provid$ 9 section #fbab1 ! ,secret>y may n !reaft]1 except z o!rwise provid$ 9 sections #fbac & #fbae1 assess su* p5alty = ! same taxable p]iod or ) respect to ! same act 7or failure to act7 occurr+ be=e ! date ( su* notice unless su* notice has be5 resc9d$ z provid$ 9 section #fbab7;d74 7#b7 ,additional defici5cy lett]s re/rict$ ,if ! ,secret>y has mail$ to ! taxpay] a notice ( defici5cy z provid$ 9 section #fbab7;a7 ) respect to an applicable p5alty1 & ! taxpay] files a petition ) ! ,tax ,c\rt )9 ! "t prescrib$ 9 section #fbac7;a71 ! ,secret>y %all h no "r to det]m9e any additional defici5cy ) respect to an act 7or failure to act7 to :i* su* petition relates4 7#c7 ,exceptions ,p>agraphs 7#a7 & 7#b7 %all n apply to any p5alty impos$ "u section #fjch7;b77#b71 #fjch;,a7d77#b71 or #fjch;,d7d77#b74 7#d7 ,coord9ation ) o!r provisions ,any applicable p5alty treat$ z a defici5cy "u ?is section %all be subject to ! requirem5ts ( sections #fbab1 #fbac1 #fbad1 #fbae1 #fejc1 &1 z applicable1 #fgea7;b74 4 7b7 ,con=m+ am5dm5t ,! table ( sub*apt]s = *apt] #fc is am5d$ by add+ at ! end ! foll[+ new item3 ,,sub*apt] ,d--,treatm5t ( p5alties 4 7c7 ,no inf]5ce ,no?+ 9 ! am5dm5ts made by ?is section %all be con/ru$ to create any inf]5ce ) respect to ! treatm5t ( any applicable p5alty 7z def9$ 9 section #fbea7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by subsection 7a77 be=e ! date ( ! enactm5t ( ?is ,act4 #cab4 ,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$]al ,claims1 & ! ,tax ,c\rt %all n fail to h jurisdiction ov] any applicable action br\ght by a taxpay] to det]m9e ! correct am\nt ( tax liability ( su* taxpay] solely because ! full am\nt ( su* liability has n be5 paid4 7#b7 ,applicable action ,= purposes ( ?is subsection1 ! t]m applicable action means any action to det]m9e ! correct am\nt ( ! tax liability ( su* taxpay] 7or = any refund ) respect !reto7 ) respect to any am\nt if1 z ( ! date su* action is fil$-- 7,a7 su* am\nt-- 7i7 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 7ii7 has be5 det]m9$ by ! ,secret>y to be n collectible 7)9 ! mean+ ( section #fcdc7;e771 & 7,b7 !re is no p5d+ proc$ural p]iod ) respect to su* am\nt4 7#c7 ,p5d+ proc$ural p]iod ,= purposes ( p>agraph 7#b77;,b71 !re is a p5d+ proc$ural p]iod ) respect to an am\nt if-- 7,a7 a notice has be5 provid$ "u section #fcbj or #fccj ) respect to su* am\nt1 & 7,b7 7i7 ! "t p]iod "u su* notice = reque/+ a he>+ has n expir$1 7ii7 a he>+ has be5 reque/$1 or 7iii7 ! p]iod "u section #fccj7;d77#a7 = appeal+ any det]m9ation ( all issues consid]$ at su* a he>+ has n expir$4 7#d7 ,p]missive dismissal 7,a7 ,reque/ = dismissal ,! ,unit$ ,/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#e7 ,prohibition on collection ( disall[$ liability ,if ! c\rt r$et]m9es "u p>agraph 7#a7 ! correct am\nt ( tax liability ( ! taxpay]1 no "p ( su* liability :i* is disall[$ 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 #cac4 ,adju/m5t ( ?re%old = small disputes 7a7 ,9 g5]al ,section #gdfc is am5d$-- 7#a7 by /rik+ #ej1jjj ea* place x appe>s 9 subsections 7a7 & 7f7 & ins]t+ #ajj1jjj1 & 7#b7 by add+ at ! end ! foll[+ new subsection3 7g7 ,inflation adju/m5t 7#a7 ,9 g5]al ,9 ! case ( any petition or appeal fil$ 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 ,con=m+ am5dm5ts 7#a7 ,! head+ = section #gdfc is am5d$ by /rik+ ,disputes involv+ #ej1jjj or less & ins]t+ ,small disputes4 7#b7 ,! 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 7c7 ,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 ,not)/&+ section #acda7;a7 ( title #ca1 ,unit$ ,/ates ,code1 dur+ any lapse 9 appropriations1 ! ,commission] & ! ,(fice ( ! ,taxpay] ,advocate may incur obligations 9 advance ( appropriations = su* am\nts z may be 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 = ! purpose ( 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 ,p5alties = failure to provide valid prep>] id5tification numb]s 7a7 ,9 g5]al ,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 return or claim = refund :o fails to use1 ) respect to su* return or claim1 an electronic fil+ id5tification numb] :i* is assign$ to su* p]son by ! ,secret>y1 %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 ,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 returns or claims = refund on behalf ( o!r taxpay]s4 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/ance to a p]son describ$ 9 su* subclause1 7,,ii7 at ! direction ( an employ] 7or ( an (fic] or employee ( ! employ]7 by :om su* p]son is regul>ly & cont9u\sly employ$1 7,,iii7 z a fiduci>y1 or 7,,iv7 9 response to a det]m9ation by ! ,secret>y t directly or indirectly affects ! tax liability ( a taxpay]4 7,b7 ,electronic fil+ id5tification numb] 7i7 ,9 g5]al ,! t]m electronic fil+ id5tification numb] means an id5tification numb] assign$ by ! ,secret>y to a p]son au?oriz$ to file returns 9 electronic =mat on behalf ( o!r taxpay]s4 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 1 & 7#d7 9 subsection 7i77#a71 z r$esignat$ by p>agraph 7#b71 by /rik+ & 7g7 & ins]t+ 7g71 & 7h74 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 include an electronic fil+ id5tification numb] 7z def9$ 9 section #ffie7;h77#b77;,b7 ( su* ,code71 & 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 /&+ ) ! ,dep>tm5t ( ! ,treasury & ,/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 #gabb is am5d$ by add+ at ! end ! foll[+ new subsection3 7h7 ,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 a position :i*-- 7i7 a ,f$]al c\rt has det]m9$ to be frivol\s1 & 7ii7 ! ,secret>y has id5tifi$ z frivol\s = purposes ( subsection 7c7 ( section #fgjb4 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$]al tax controv]sy1 includ+-- 7i7 liability =1 or any claim = refund (1 any tax1 7ii7 liability =1 or any claim = refund (1 any p5alty or addition to tax1 7iii7 eligibility = alt]natives to collection ( a tax liability1 su* z an agreem5t or compromise "u section #faei or #gabb1 or 7iv7 any ex]cise ( discretion by ! ,secret>y ) respect to any det]m9ation describ$ 9 clauses 7i7 ?r\gh 7iii74 7,b7 ,exceptions ,subp>agraph 7,a7 %all n apply ) respect to any appeal-- 7i7 :i* is solely bas$ on a *all5ge to ! con/itutionality or validity ( any law1 regulation1 notice1 rev5ue rul+1 or rev5ue proc$ure issu$ by ! ,secret>y1 unless !re is a f9al & unreviewable decision r5d]$ by a ,f$]al c\rt t ! relevant provision ( su* law1 regulation1 notice1 rev5ue rul+1 or rev5ue proc$ure :i* is be+ *all5g$ is uncon/itutional or o!rwise 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 or 7,,ii7 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 ,f$]al tax controv]sy ,= purposes ( ?is p>agraph1 ! t]m ,f$]al tax controv]sy means a dispute describ$ 9 p>agraph 7#b7 or 7#c7 ( section #cja4ghjc-b ( title #bf1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ! ,taxpay] ,assi/ance & ,s]vice ,act74 4 ,,vii ,:i/lebl[]s #gja4 ,/&>d & scope ( review ( :i/lebl[] aw>d det]m9ations 7a7 ,9 g5]al ,p>agraph 7#d7 ( section #gfbc7;b7 is am5d$-- 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 7#c7 ,special rule = ov]paym5ts ,! rules ( section #gejh7;b7 %all apply = purposes ( ?is section4 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 #agda7;b7774 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 ,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 7d7 ,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 ! ,secret>y %all abate any su* assessm5t & refund any am\nt collect$ to su* applicable individual 9 ! same mann] z any refund ( an ov]paym5t ( tax "u section #fdjb4 4 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 7e7 ,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 #agda7;b7771 %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 ,e/abli%m5t ( failure-to-pay p5alty safe h>bor = individuals 7a7 ,9 g5]al ,section #ffea7;c7 is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,no p5alty = failure to pay income tax = individuals :o timely pay #abe p]c5t ( income tax liability = prior ye> 7,a7 ,9 g5]al ,subsection 7a77#b7 %all n apply ) respect to an income tax return ( an individual if su* individual pays1 on or be=e ! date prescrib$ = ! paym5t ( ! tax ) respect to :i* su* return relates 7det]m9$ ) reg>d to any ext5sion ( "t = paym5t71 #abe p]c5t ( ! am\nt ( tax %[n on ! income tax return ( su* individual = ! imm$iately prec$+ taxable ye>4 7,b7 ,failure to file2 %ort taxable ye>s ,subp>agraph 7,a7 %all n apply-- 7i7 if ! individual does n file an income tax return = ! taxable ye> describ$ 9 subp>agraph 7,a7 on or be=e ! date prescrib$ !re= 7det]m9$ ) reg>d to any ext5sion ( "t = fil+71 7ii7 if ! individual did n file an income tax return = ! imm$iately prec$+ taxable ye> ref]r$ to 9 subp>agraph 7,a7 on or be=e ! date prescrib$ !re= 7det]m9$ ) reg>d to any ext5sion ( "t = fil+71 or 7iii7 if ! imm$iately prec$+ taxable ye> ref]r$ to 9 subp>agraph 7,a7 0 less ?an #ab mon?s4 7,c7 ,jo9t returns 7i7 ,individuals n fil+ jo9t returns = ! prec$+ taxable ye> ,9 ! case ( a jo9t return1 if ! taxpay] did n file a jo9t return = ! imm$iately prec$+ taxable ye> ref]r$ to 9 subp>agraph 7,a71 ! am\nts %[n on ! income tax returns ( bo? sp\ses = su* imm$iately prec$+ taxable ye> %all be tak5 into acc\nt "u subp>agraph 7,a74 7ii7 ,individuals fil+ jo9t returns = ! prec$+ taxable ye> 7,i7 ,9 g5]al ,except z provid$ 9 subclause 7,,ii7 or o!rwise provid$ by ! ,secret>y1 if ! individual does n file a jo9t return = ! taxable ye> to :i* subp>agraph 7,a7 applies & fil$ a jo9t return = ! imm$iately prec$+ taxable ye> on or be=e ! date prescrib$ !re= 7det]m9$ ) reg>d to any ext5sion ( "t = fil+71 ! entire am\nt ( tax %[n on su* jo9t return %all be tak5 into acc\nt "u subp>agraph 7,a74 7,,ii7 ,election to recompute prec$+ ye> tax ,if a taxpay] to :om clause 7,i7 applies elects1 9 su* =m & su* mann] z ! ,secret>y may provide1 to recompute ! tax = ! imm$iately prec$+ taxable ye> z if ! taxpay] 0 a m>ri$ individual fil+ a sep>ate return1 only ! am\nt %[n on su* recomput$ sep>ate return %all be tak5 into acc\nt "u subp>agraph 7,a74 7,d7 ,exception n applicable unless additional paym5ts are made ) timely fil$ return ,subp>agraph 7,a7 %all n apply ) respect to any p]iod beg9n+ aft] ! date prescrib$ = fil+ ! income tax return = ! taxable ye> 7includ+ ext5sions !re(74 4 7b7 ,con=m+ am5dm5t ,! head+ ( section #ffea7;c7 is am5d$ by /rik+ ,rule & ins]t+ ,rules4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date :i* is #ab mon?s aft] ! date ( enactm5t ( ?is ,act4 #ijc4 ,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 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 4 #ijd4 ,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 ,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$ by ins]t+ by ! taxpay] aft] int5t4 7b7 ,effective date ,! am5dm5t 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