,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dfci  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ba1 #bjbf,mr4    
,grassley 7= himself & ,mr4 ,wyd57      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to provide         
additional support to :i/lebl[]s :o     
report in=mation ab\t noncompliance )   
,f$]al tax laws4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,,irs ,:i/lebl[]   
,program ,improvem5t ,act4  #b4 ,/&>d & 
scope ( review ( :i/lebl[] aw>d         
det]m9ations  7a7 ,9 g5]al ,p>agraph    
7#d7 ( section #gfbc7;b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf 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 ( !

 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by /rik+ ,appeal & ins]t+ ,review4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to petitions "u     
section #gfbc7;b77#d7 ( ! ,int]nal      
,rev5ue ,code ( #aihf :i* are p5d+ on1  
or fil$ on or aft]1 ! date ( ! enactm5t 
( ?is ,act4  #c4 ,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  #d4 ,:i/lebl[] privacy           

protections  7a7 ,9 g5]al ,p>agraph 7#f7
 ( section #gfbc7;b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf 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  #e4 ,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   
#f4 ,int]e/ on :i/lebl[] aw>ds  7a7 ,9  
g5]al ,section #gfbc7;b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf 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  #g4 ,correction reg>d+ d$uctions 
= attorney's fees  7a7 ,9 g5]al ,section

 #fb7;a77#ba77;,a77i7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 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