IRS Information Technology Accountability Act

Summary: IRS Information Technology Accountability Act  This bill amends the Internal Revenue Code to establish the position of Internal Revenue Service (IRS) Chief Information Officer (CIO) to be responsible for the development, implementation, and maintenance of information technology for the IRS. The duties and responsibilities of the CIO include:    ensuring that the information technology is secure and integrated,   maintaining operational control of the information technology,  being the principal advocate for the information technology needs of the IRS,  developing and implementing a multiyear strategic plan for IRS information technology needs, and   consulting with the IRS Chief Procurement Officer to ensure that requirements of this bill and the strategic plan are met.   The IRS must enter into a contract with an independent reviewer to verify and validate the implementation plans developed for the Customer Account Data Engine 2 and the Enterprise Case Management System.  The IRS Chief Procurement Officer must identify all significant IRS information technology acquisitions and notify the CIO before the acquisitions. The officer must also regularly consult with the CIO regarding acquisitions of IRS information technology. 

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``IRS Information Technology 
Accountability Act''.

SEC. 2. MANAGEMENT OF INTERNAL REVENUE SERVICE INFORMATION TECHNOLOGY.

    (a) Duties and Responsibilities of Internal Revenue Service Chief 
Information Officer.--Section 7803 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(e) Internal Revenue Service Chief Information Officer.--
            ``(1) In general.--There shall be in the Internal Revenue 
        Service an Internal Revenue Service Chief Information Officer 
        (hereafter referred to in this subsection as the `IRS CIO') who 
        shall be appointed by the Commissioner of Internal Revenue 
        after consultation with the Chief Information Officer of the 
        Department of the Treasury.
            ``(2) Centralized responsibility for internal revenue 
        service information technology.--The Commissioner of Internal 
        Revenue (and the Secretary) shall act through the IRS CIO with 
        respect to all development, implementation, and maintenance of 
        information technology for the Internal Revenue Service. Any 
        reference in this subsection to the IRS CIO which directs the 
        IRS CIO to take any action, or to assume any responsibility, 
        shall be treated as a reference to the Commissioner of Internal 
        Revenue acting through the IRS CIO.
            ``(3) General duties and responsibilities.--The IRS CIO 
        shall--
                    ``(A) be responsible for the development, 
                implementation, and maintenance of information 
                technology for the Internal Revenue Service,
                    ``(B) ensure that the information technology of the 
                Internal Revenue Service is secure and integrated,
                    ``(C) maintain operational control of all 
                information technology for the Internal Revenue 
                Service,
                    ``(D) be the principal advocate for the information 
                technology needs of the Internal Revenue Service, and
                    ``(E) consult with the Chief Procurement Officer of 
                the Internal Revenue Service to ensure that the 
                information technology acquired for the Internal 
                Revenue Service is consistent with--
                            ``(i) the goals and requirements specified 
                        in subparagraphs (A) through (D), and
                            ``(ii) the strategic plan developed under 
                        paragraph (4).
            ``(4) Strategic plan.--
                    ``(A) In general.--The IRS CIO shall develop and 
                implement a multiyear strategic plan for the 
                information technology needs of the Internal Revenue 
                Service. Such plan shall--
                            ``(i) include performance measurements of 
                        such technology and of the implementation of 
                        such plan,
                            ``(ii) include a plan for an integrated 
                        enterprise architecture of the information 
                        technology of the Internal Revenue Service,
                            ``(iii) include and take into account the 
                        resources needed to accomplish such plan, and
                            ``(iv) align with the needs and strategic 
                        plan of the Internal Revenue Service.
                    ``(B) Plan updates.--The IRS CIO shall, not less 
                frequently than annually, review and update the 
                strategic plan under subparagraph (A) (including the 
                plan for an integrated enterprise architecture 
                described in subparagraph (A)(ii)) to take into account 
                the development of new information technology and the 
                needs of the Internal Revenue Service.
            ``(5) Scope of authority.--
                    ``(A) Information technology.--For purposes of this 
                subsection, the term `information technology' has the 
                meaning given such term by section 11101 of title 40, 
                United States Code.
                    ``(B) Internal revenue service.--Any reference in 
                this subsection to the Internal Revenue Service 
                includes a reference to all components of the Internal 
                Revenue Service, including--
                            ``(i) the Office of the Taxpayer Advocate, 
                        and
                            ``(ii) except as otherwise provided by the 
                        Secretary with respect to information 
                        technology related to matters described in 
                        subsection (b)(3)(B), the Office of the Chief 
                        Counsel.''.
    (b) Independent Verification and Validation of the Customer Account 
Data Engine 2 and Enterprise Case Management System.--The Commissioner 
of Internal Revenue shall enter into a contract with an independent 
reviewer to verify and validate the implementation plans (including the 
performance milestones and cost estimates included in such plans) 
developed for the Customer Account Data Engine 2 and the Enterprise 
Case Management System. Such contract shall require that such 
verification and validation be completed not later than the date which 
is 1 year after the date of the enactment of this Act.
    (c) Coordination of IRS CIO and Chief Procurement Officer of the 
Internal Revenue Service.--
            (1) In general.--The Chief Procurement Officer of the 
        Internal Revenue Service shall--
                    (A) identify all significant IRS information 
                technology acquisitions and provide written 
                notification to the Internal Revenue Service Chief 
                Information Officer of each such acquisition in advance 
                of such acquisition, and
                    (B) regularly consult with the Internal Revenue 
                Service Chief Information Officer regarding 
                acquisitions of information technology for the Internal 
                Revenue Service, including meeting with the Internal 
                Revenue Service Chief Information Officer regarding 
                such acquisitions upon request.
            (2) Significant irs information technology acquisitions.--
        For purposes of this subsection, the term ``significant IRS 
        information technology acquisitions'' means--
                    (A) any acquisition of information technology for 
                the Internal Revenue Service in excess of $1,000,000, 
                and
                    (B) such other acquisitions of information 
                technology for the Internal Revenue Service (or 
                categories of such acquisitions) as the Internal 
                Revenue Service Chief Information Officer, in 
                consultation with the Chief Procurement Officer of the 
                Internal Revenue Service, may identify.
            (3) Scope.--Terms used in this subsection which are also 
        used in section 7803(e) of the Internal Revenue Code of 1986 
        (as amended by subsection (a)) shall have the same meaning as 
        when used in such section.