,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eafb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bi1 #bjbf,mr4   
,lujn 7= himself & ,mr4 ,"y7 introduc$ !
 foll[+ bill2 :i* 0 read twice & ref]r$ 
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to enhance ! au?ority ( !         
,national ,taxpay] ,advocate4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,/r5g!n+ ,taxpay] ,advocacy ,act4  #b4  
,,nta au?orization to make p]sonnel     
decisions  7a7 ,9 g5]al ,section        
#ghjc7;c77#b77;,d77i77,,ii7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf 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  #c4 ,access to ,int]nal      
,rev5ue ,s]vice in=mation1 legal advice1
 & meet+s  7a7 ,9 g5]al ,section        

#ghjc7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf 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 ( ! ,int]nal     
,rev5ue ,code ( #aihf 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 ,!    
am5dm5ts made by ?is section %all take  

effect on ! date ( enactm5t ( ?is ,act4 
#d4 ,repeal ( limitation p]iod susp5sion
 = taxpay]s seek+ assi/ance f ,,tas  7a7
 ,9 g5]al ,section #ghaa ( ! ,int]nal   
,rev5ue ,code ( #aihf 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 ( ! ,int]nal ,rev5ue ,code 
( #aihf 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  #e4 ,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