II

105TH CONGRESS

2D SESSION S. 1669

To restructure the Internal Revenue Service and improve taxpayer rights,

and for other purposes.

IN THE SENATE OF THE UNITED STATES

FEBRUARY 24, 1998

Mr. BOND (for himself, Mr. COCHRAN, Ms. SNOWE, and Mr. SHELBY) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To restructure the Internal Revenue Service and improve

taxpayer rights, and for other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE;

4 TABLE OF CONTENTS.

5 (a) SHORT TITLE.—This Act may be cited as the

6 ‘‘Putting the Taxpayer First Act of 1998’’.

7 (b) AMENDMENT OF 1986 CODE.—Except as other8 wise expressly provided, whenever in this Act an amend9 ment or repeal is expressed in terms of an amendment

10 to, or repeal of, a section or other provision, the reference
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1 shall be considered to be made to a section or other provi2 sion of the Internal Revenue Code of 1986.

3 (c) TABLE OF CONTENTS.—

Sec. 1. Short title; amendment of 1986 Code; table of contents.

TITLE I—TAXPAYER RIGHTS

Sec. 101. Court approval for seizure of taxpayer’s property.

Sec. 102. Improved offers-in-compromise procedure.

Sec. 103. Clarification that attorney’s fees are available in unauthorized-disclosure and browsing cases.

Sec. 104. Uniform application of confidentiality privilege for taxpayer communications with federally authorized practitioners.

Sec. 105. Taxpayer’s right to have an IRS examination take place at another

site.

Sec. 106. Prohibition on IRS contact of third parties without taxpayer pre-notification.

Sec. 107. Expansion of taxpayer’s rights in administrative appeal.

TITLE II—PENALTY REFORM

Sec. 201. Imposition of interest on penalties only after a taxpayer’s failure to

pay.

Sec. 202. Repeal of the penalty for substantial understatement of income tax.

Sec. 203. Repeal of the failure-to-pay penalty.

TITLE III—INTERNAL REVENUE SERVICE RESTRUCTURING

Sec. 301. Internal Revenue Service Board of Governors; Commissioner of Internal Revenue.

Sec. 302. Restructuring of IRS operations along customer lines.

Sec. 303. Greater independence of the Taxpayer Advocate.

Sec. 304. Greater independence of the Office of Appeals.

Sec. 305. Improved IRS written communications to taxpayers and tax forms.

TITLE IV—ELECTRONIC FILING

Sec. 401. Goals for electronic filing; electronic-filing advisory group.

Sec. 402. Report on electronic filing and its effect on small businesses.

TITLE V—REGULATORY REFORM

Sec. 501. Congressional review of Internal Revenue Service rules that increase

revenue.

Sec. 502. Small business advocacy panels for the IRS.

Sec. 503. Taxpayer’s election with respect to recovery of costs and certain fees.
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1 TITLE I—TAXPAYER RIGHTS

2 SEC. 101. COURT APPROVAL FOR SEIZURE OF TAXPAYER’S

3 PROPERTY.

4 (a) IN GENERAL.—Section 6331(a) is amended by

5 adding at the end the following new paragraph:

6 ‘‘(2) LIMITATION ON AUTHORITY OF SEC7 RETARY.—Notwithstanding paragraph (1)—

8 ‘‘(A) GENERAL RULE.—The Secretary

9 shall not levy upon any property or rights to

10 property until—

11 ‘‘(i) the taxpayer has received the no12 tice described in subsection (a) which noti13 fies the taxpayer of the opportunity for ju14 dicial review under this subparagraph and

15 advises the taxpayer that criminal pen16 alties may be imposed if the property is

17 transferred or otherwise made unavailable

18 for collection while such review is pending,

19 and

20 ‘‘(ii) a court of competent jurisdiction

21 has determined, after the taxpayer has re22 ceived notice and an opportunity for a

23 hearing, that such levy is reasonable under

24 the circumstances.
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1 ‘‘(B) EXCEPTION.—A court may waive the

2 right to notice and hearing under subparagraph

3 (A) if the Secretary demonstrates to the court’s

4 satisfaction that—

5 ‘‘(i) irreparable harm will occur with

6 respect to the Secretary’s ability to collect

7 the tax if relief is not granted,

8 ‘‘(ii) the Secretary has provided the

9 taxpayer with notice and demand pursuant

10 to section 6303(a),

11 ‘‘(iii) the taxpayer has neglected or re12 fused to pay the tax within 10 days after

13 notice and demand, and

14 ‘‘(iv) the Secretary has a reasonable

15 probability of success on the merits with

16 regard to the taxpayer’s liability for the

17 tax.’’

18 (b) CONFORMING AMENDMENT.—Section 6331(a) is

19 amended by striking ‘‘If any person’’ and inserting:

20 ‘‘(1) IN GENERAL.—If any person’’.

21 (c) EFFECTIVE DATE.—The amendments made by

22 this section shall be effective for levies occurring on or

23 after the date of the enactment of this Act.
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1 SEC. 102. IMPROVED OFFERS-IN-COMPROMISE PROCE2 DURE.

3 (a) IN GENERAL.—Section 7122 (relating to com4 promises) is amended by adding at the end the following

5 new subsection:

6 ‘‘(c) OFFERS IN COMPROMISE.—

7 ‘‘(1) IN GENERAL.—If the Secretary receives an

8 offer in compromise which is based on the taxpayer’s

9 inability to pay the taxpayer’s tax liability in full,

10 the Secretary shall accept such offer in compromise

11 if it reasonably reflects the taxpayer’s ability to pay.

12 ‘‘(2) TIMELY RESPONSE.—

13 ‘‘(A) GENERAL RULE.—The Secretary

14 shall accept, reject, or make a counteroffer to

15 an offer in compromise described in paragraph

16 (1) within 120 days from the date that the

17 offer is filed and reasonable documentation is

18 submitted regarding the taxpayer’s ability to

19 pay.

20 ‘‘(B) FAILURE TO RESPOND.—If the Sec21 retary fails to respond within such time, inter22 est on the underpayment under section 6601(a)

23 shall be suspended until such date as the Sec24 retary responds. This subparagraph shall not

25 apply if the Secretary reasonably determines
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1 that the taxpayer’s offer in compromise is frivo2 lous.

3 ‘‘(C) UNACCEPTABLE OFFERS.—If the

4 Secretary does not accept an offer in com5 promise from a taxpayer—

6 ‘‘(i) the Secretary shall provide a de7 tailed description of the reasons that the

8 offer was not accepted, and

9 ‘‘(ii) the taxpayer may appeal the Sec10 retary’s determination to the Office of Ap11 peals.

12 ‘‘(3) REGULATIONS.—The Secretary shall pre13 scribe such regulations as may be necessary to carry

14 out the purposes of this subsection, including regula15 tions—

16 ‘‘(A) establishing standards for acceptable

17 offers in compromise based on the economic re18 ality of the taxpayer’s ability to pay, and

19 ‘‘(B) providing for the application of this

20 subsection to offers in compromise made by

21 small businesses and the self-employed.’’

22 (b) EFFECTIVE DATE.—The amendments made by

23 this section shall be effective for offers in compromise filed

24 after the date of the enactment of this Act.
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1 SEC. 103. CLARIFICATION THAT ATTORNEY’S FEES ARE

2 AVAILABLE IN UNAUTHORIZED-DISCLOSURE

3 AND BROWSING CASES.

4 (a) IN GENERAL.—Subsection (a) of section 7430

5 (relating to awarding of costs and certain fees) is amended

6 to read as follows:

7 ‘‘(a) IN GENERAL.—In any administrative or court

8 proceeding which is brought by or against the United

9 States in connection with the determination, collection, or

10 refund of any tax, interest, or penalty under this title (in11 cluding any civil action under section 7431), the prevailing

12 party may be awarded a judgment or settlement for—

13 ‘‘(1) reasonable administrative costs incurred in

14 connection with such administrative proceeding with15 in the Internal Revenue Service, and

16 ‘‘(2) reasonable litigation costs incurred in con17 nection with such court proceeding.’’

18 (b) EFFECTIVE DATE.—The amendments made by

19 this section shall be effective for any proceeding which—

20 (1) arises after the date of the enactment of

21 this Act, or

22 (2) arises on or before such date and which

23 does not become final before the 30th day after such

24 date.
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1 SEC. 104. UNIFORM APPLICATION OF CONFIDENTIALITY

2 PRIVILEGE FOR TAXPAYER COMMUNICA3 TIONS WITH FEDERALLY AUTHORIZED PRAC4 TITIONERS.

5 (a) IN GENERAL.—Chapter 77 (relating to mis6 cellaneous provisions) is amended by adding at the end

7 the following new section:

8 ‘‘SEC. 7525. UNIFORM APPLICATION OF CONFIDENTIALITY

9 PRIVILEGE FOR TAXPAYER COMMUNICA10 TIONS WITH FEDERALLY AUTHORIZED PRAC11 TITIONERS.

12 ‘‘(a) GENERAL RULE.—With respect to tax advice,

13 the same common law protections of confidentiality which

14 apply to a communication between a taxpayer and an at15 torney shall also apply to a communication between a tax16 payer and any federally authorized tax practitioner if the

17 communication would be considered a privileged commu18 nication if it were between a taxpayer and an attorney.

19 ‘‘(b) LIMITATIONS.—Subsection (a) may only be as20 serted in—

21 ‘‘(1) noncriminal tax matters before the Inter22 nal Revenue Service, and

23 ‘‘(2) proceedings in Federal courts with respect

24 to such matters.

25 ‘‘(c) FEDERALLY AUTHORIZED TAX PRACTI26 TIONER.—For purposes of this section, the term ‘federally
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1 authorized tax practitioner’ means any individual who is

2 authorized under Federal law to practice before the Inter3 nal Revenue Service but only if such practice is subject

4 to Federal regulation under section 330 of title 31, United

5 States Code.’’

6 (b) CONFORMING AMENDMENT.—The table of sec7 tions for chapter 77 is amended by adding at the end the

8 following new item:

‘‘Sec. 7525. Uniform application of confidentiality privilege for

taxpayer communications with federally authorized

practitioners.’’

9 SEC. 105. TAXPAYER’S RIGHT TO HAVE AN IRS EXAMINA10 TION TAKE PLACE AT ANOTHER SITE.

11 (a) IN GENERAL.—Subsection (a) of section 7605

12 (relating to time and place of examination) is amended

13 to read as follows:

14 ‘‘(a) TIME AND PLACE.—

15 ‘‘(1) IN GENERAL.—The time and place of ex16 amination pursuant to the provisions of section

17 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be

18 such time and place as may be fixed by the Sec19 retary and as are reasonable under the cir20 cumstances. In the case of a summons under author21 ity of paragraph (2) of section 7602, or under the

22 corresponding authority of section 6420(e)(2),

23 6421(g)(2), or 6427(j)(2), the date fixed for appear-
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1 ance before the Secretary shall not be less than 10

2 days from the date of the summons.

3 ‘‘(2) LIMITATION.—Upon request of a taxpayer,

4 the Secretary shall conduct any examination de5 scribed in paragraph (1) at a location other than the

6 taxpayer’s residence or place of business, if such lo7 cation is reasonably accessible to the Secretary and

8 the taxpayer’s original books and records pertinent

9 to the examination are available at such location.’’

10 (b) EFFECTIVE DATE.—The amendments made by

11 this section shall be effective for examinations occurring

12 after the date of the enactment of this Act.

13 SEC. 106. PROHIBITION ON IRS CONTACT OF THIRD PAR14 TIES WITHOUT TAXPAYER PRE-NOTIFICA15 TION.

16 (a) IN GENERAL.—Section 7602 (relating to exam17 ination of books and witnesses) is amended by redesignat18 ing subsection (c) as subsection (d) and by inserting after

19 subsection (b) the following new subsection:

20 ‘‘(c) LIMITATION OF AUTHORITY TO SUMMON.—In

21 the case of a taxpayer engaged in a trade or business, no

22 summons concerning such trade or business may be issued

23 under this title with respect to any person other than such

24 taxpayer without providing reasonable notice to the tax25 payer that such summons will be issued. This subsection
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1 shall not apply if the Secretary determines for good cause

2 shown that such notice would jeopardize collection of any

3 tax or any pending criminal investigation.’’

4 (b) EFFECTIVE DATE.—The amendments made by

5 this section shall be effective for summons issued after the

6 date of the enactment of this Act.

7 SEC. 107. EXPANSION OF TAXPAYER’S RIGHTS IN ADMINIS8 TRATIVE APPEAL.

9 (a) IN GENERAL.—Subchapter B of chapter 63 (re10 lating to assessment) is amended by adding before section

11 6212 the following new section:

12 ‘‘SEC. 6211A. NOTICE OF PROPOSED ADJUSTMENT.

13 ‘‘(a) INCOME TAXES.—At least 60 days prior to

14 issuing a notice of deficiency under section 6212, the Sec15 retary shall send a notice explaining the adjustments that

16 the Secretary believes should be made to the amount

17 shown as tax by the taxpayer on his return that would

18 result in a deficiency. If the taxpayer does not agree with

19 the Secretary’s proposed adjustments, the taxpayer may

20 appeal such proposed adjustments to the Office of Ap21 peals.

22 ‘‘(b) ADDRESS FOR NOTICE OF PROPOSED ADJUST23 MENT.—The provisions of section 6212(b) shall apply with

24 respect to mailing of the notice of proposed adjustment

25 described in subsection (a).’’
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1 (b) EMPLOYMENT TAXES.—Section 6205(b) is

2 amended—

3 (1) by adding at the end the following new

4 paragraph:

5 ‘‘(2) NOTICE OF PROPOSED ASSESSMENT.—At

6 least 60 days prior to making any assessment with

7 respect to paragraph (1), the Secretary shall send a

8 notice of proposed assessment (mailed to the tax9 payer at its last known address) explaining the ad10 justments that the Secretary believes should be

11 made to the amount paid or deducted with respect

12 to any payment of wages or compensation which

13 would result in an underpayment. If the taxpayer

14 disagrees with the Secretary’s adjustments, the tax15 payer may appeal such adjustments to the Office of

16 Appeals.’’, and

17 (2) by striking ‘‘If less than’’ and inserting:

18 ‘‘(1) IN GENERAL.—If less than’’.

19 (b) CONFORMING AMENDMENTS.—The table of sec20 tions for subchapter B of chapter 63 is amended by insert21 ing the following new item:

‘‘Sec. 6211A. Notice of proposed adjustment.’’

22 (c) EFFECTIVE DATE.—The amendments made by

23 this section shall be effective 60 days after the date of

24 the enactment of this Act.
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1 TITLE II—PENALTY REFORM

2 SEC. 201. IMPOSITION OF INTEREST ON PENALTIES ONLY

3 AFTER A TAXPAYER’S FAILURE TO PAY.

4 (a) IN GENERAL.—Section 6601(e)(2) is amended to

5 read as follows:

6 ‘‘(2) INTEREST ON PENALTIES, ADDITIONAL

7 AMOUNTS, OR ADDITIONS TO THE TAX.—Interest

8 shall be imposed under subsection (a) in respect of

9 any assessable penalty, additional amount, or addi10 tion to the tax only if such assessable penalty, addi11 tional amount, or addition to the tax is not paid

12 within 21 calendar days from the date of notice and

13 demand therefor (10 business days if the amount for

14 which such notice and demand is made equals or ex15 ceeds $100,000), and in such case interest shall be

16 imposed only for the period from the date of the no17 tice and demand to the date of payment.’’

18 (b) EFFECTIVE DATE.—The amendments made by

19 this section shall be effective for penalties assessed after

20 the date of the enactment of this Act.

21 SEC. 202. REPEAL OF THE PENALTY FOR SUBSTANTIAL UN22 DERSTATEMENT OF INCOME TAX.

23 (a) IN GENERAL.—Subsection (d) of section 6662 is

24 repealed.

25 (b) CONFORMING AMENDMENTS.—
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1 (1) Section 6662(b) is amended by striking

2 paragraph (2) and redesignating paragraphs (3),

3 (4), and (5) as paragraphs (2), (3), and (4), respec4 tively.

5 (2) Section 6662 is amended by redesignating

6 subsections (e), (f), (g), and (h) as subsections (d),

7 (e), (f), and (g), respectively.

8 (3) Section 461(i)(3)(C) is amended to read as

9 follows:

10 ‘‘(C) any partnership or other entity, any

11 investment plan or arrangement, or any other

12 plan or arrangement if a significant purpose of

13 such partnership, entity, plan, or arrangement

14 is the avoidance or evasion of Federal income

15 tax.’’

16 (4) Section 1274(b)(3)(B)(i) is amended by

17 striking ‘‘section 6662(d)(2)(C)(iii)’’ and inserting

18 ‘‘section 461(i)(3)(C)’’.

19 (5) Section 6013(e)(3) is amended to read as

20 follows:

21 ‘‘(3) SUBSTANTIAL UNDERSTATEMENT.—

22 ‘‘(A) IN GENERAL.—For purposes of this

23 subsection, the term ‘substantial understate24 ment’ means any understatement which exceeds

25 $500.
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1 ‘‘(B) UNDERSTATEMENT.—For purposes

2 of subparagraph (A), the term ‘‘understate3 ment’’ means the excess of—

4 ‘‘(i) the amount of the tax required to

5 be shown on the return for the taxable

6 year, over

7 ‘‘(ii) the amount of the tax imposed

8 which is shown on the return, reduced by

9 any rebate (within the meaning of section

10 6211(b)(2)).

11 ‘‘(C) REDUCTION FOR UNDERSTATEMENT

12 DUE TO POSITION OF TAXPAYER OR DISCLOSED

13 ITEM.—The amount of the understatement

14 under subparagraph (B) shall be reduced by

15 that portion of the understatement which is at16 tributable to—

17 ‘‘(i) the tax treatment of any item by

18 the taxpayer if there is or was substantial

19 authority for such treatment, or

20 ‘‘(ii) any item if—

21 ‘‘(I) the relevant facts affecting

22 the item’s tax treatment are ade23 quately disclosed in the return or in a

24 statement attached to the return, and
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1 ‘‘(II) there is a reasonable basis

2 for the tax treatment of such item by

3 the taxpayer.

4 ‘‘(D) SPECIAL RULES IN CASES INVOLVING

5 TAX SHELTERS.—

6 ‘‘(i) IN GENERAL.—In the case of any

7 item of a taxpayer which is attributable to

8 a tax shelter—

9 ‘‘(I) subparagraph (C)(ii) shall

10 not apply, and

11 ‘‘(II) subparagraph (C)(i) shall

12 not apply unless (in addition to meet13 ing the requirements of such subpara14 graph) the taxpayer reasonably be15 lieved that the tax treatment of such

16 item by the taxpayer was more likely

17 than not the proper treatment.

18 ‘‘(ii) TAX SHELTER.—For purposes of

19 this subparagraph, the term ‘tax shelter’

20 has the meaning given such term by sec21 tion 461(i)(3)(C).

22 ‘‘(E) SECRETARIAL LIST.—The Secretary

23 shall prescribe (and revise not less frequently

24 than annually) a list of positions—
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1 ‘‘(i) for which the Secretary believes

2 there is not substantial authority, and

3 ‘‘(ii) which affect a significant number

4 of taxpayers.

5 Such list (and any revision thereof) shall be

6 published in the Federal Register.’’

7 (6) Section 6694(a) is amended—

8 (A) by striking ‘‘section 6662(d)(2)(B)(ii)’’

9 and inserting ‘‘section 6013(e)(3)(C)(ii)’’ in

10 paragraph (3), and

11 (B) by adding at the end the following:

12 ‘‘For purposes of paragraph (3), in applying

13 section 6013(e)(3)(C)(ii)(II), in no event shall a

14 corporation be treated as having a reasonable

15 basis for its tax treatment of an item attrib16 utable to a multiple-party financing transaction

17 if such treatment does not clearly reflect the in18 come of the corporation.’’

19 (c) EFFECTIVE DATE.—The amendments made by

20 this section shall take effect on the date of the enactment

21 of this Act.

22 SEC. 203. REPEAL OF THE FAILURE-TO-PAY PENALTY.

23 (a) IN GENERAL.—Section 6651(a) is amended by

24 striking paragraphs (2) and (3).
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1 (b) CONFORMING AMENDMENTS TO SECTION

2 6651.—

3 (1) Section 6651(a) is amended—

4 (A) by striking ‘‘In the case of failure—

5 ‘‘(1) to’’ and inserting ‘‘In the case of failure

6 to’’, and

7 (B) by striking the semicolon at the end of

8 paragraph (1) and inserting a period.

9 (2) Section 6651(b) is amended—

10 (A) by striking ‘‘For purposes of—

11 ‘‘(1) subsection (a)(1)’’ and inserting ‘‘For pur12 poses of subsection (a)’’,

13 (B) by striking the comma at the end of

14 paragraph (1) and inserting a period, and

15 (C) by striking paragraphs (2) and (3).

16 (3) Section 6651 is amended by striking sub17 sections (c), (d), and (e).

18 (4) Section 6651(f) is amended by striking

19 ‘‘paragraph (1) of’’.

20 (5) Section 6651(g) is amended to read as fol21 lows:

22 ‘‘(g) TREATMENT OF RETURNS PREPARED BY SEC23 RETARY UNDER SECTION 6020(b).—In the case of any

24 return made by the Secretary under section 6020(b), such
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1 return shall be disregarded for purposes of determining

2 the amount of the addition under subsection (a).’’

3 (6) Section 6651, as amended by paragraphs

4 (3) and (4), is amended by redesignating subsections

5 (f) and (g) as subsections (c) and (d), respectively.

6 (7) The heading of section 6651 is amended to

7 read as follows:

8 ‘‘SEC. 6651. FAILURE TO FILE TAX RETURN.’’

9 (8) The table of sections for subchapter A of

10 chapter 68 is amended by striking the item relating

11 to section 6651 and inserting the following new

12 item:

‘‘Sec. 6651. Failure to file tax return.’’

13 (9) Section 5684(c)(2) is amended by striking

14 ‘‘or pay tax’’.

15 (c) EFFECTIVE DATE.—The amendments made by

16 this section shall be effective for failures to pay occurring

17 after the date of the enactment of this Act.

18 TITLE III—INTERNAL REVENUE

19 SERVICE RESTRUCTURING

20 SEC. 301. INTERNAL REVENUE SERVICE BOARD OF GOV21 ERNORS; COMMISSIONER OF INTERNAL REV22 ENUE.

23 (a) IN GENERAL.—Chapter 80 (relating to general

24 rules) is amended by adding after section 7801 the follow25 ing new section:
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1 ‘‘SEC. 7801A. INTERNAL REVENUE SERVICE BOARD OF GOV2 ERNORS; COMMISSIONER OF INTERNAL REV3 ENUE.

4 ‘‘(a) INTERNAL REVENUE SERVICE BOARD OF GOV5 ERNORS.—

6 ‘‘(1) ESTABLISHMENT.—There is established

7 within the Department of the Treasury the Internal

8 Revenue Service Board of Governors (in this title re9 ferred to as the ‘Board’).

10 ‘‘(2) MEMBERSHIP.—

11 ‘‘(A) COMPOSITION.—The Board shall be

12 composed of 5 members, of whom—

13 ‘‘(i) 4 shall be individuals who are ap14 pointed by the President, by and with the

15 advice and consent of the Senate, and

16 ‘‘(ii) 1 shall be the Commissioner of

17 Internal Revenue.

18 Not more than 2 members of the Board ap19 pointed under clause (i) may be affiliated with

20 the same political party.

21 ‘‘(B) QUALIFICATIONS.—Members of the

22 Board described in subparagraph (A)(i) shall be

23 appointed solely on the basis of their profes24 sional experience and expertise in the following

25 areas:
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1 ‘‘(i) The needs and concerns of tax2 payers.

3 ‘‘(ii) Organization development.

4 ‘‘(iii) Customer service.

5 ‘‘(iv) Operation of small businesses.

6 ‘‘(v) Management of large businesses.

7 ‘‘(vi) Information technology.

8 ‘‘(vii) Compliance.

9 In the aggregate, the members of the Board de10 scribed in subparagraph (A)(i) should collec11 tively bring to bear expertise in these enumer12 ated areas.

13 ‘‘(C) TERMS.—Each member who is de14 scribed in subparagraph (A)(i) shall be ap15 pointed for a term of 5 years, except that of the

16 members first appointed—

17 ‘‘(i) 1 member who is affiliated with

18 the same political party as the President

19 shall be appointed for a term of 1 year,

20 ‘‘(ii) 1 member who is not affiliated

21 with the same political party as the Presi22 dent shall be appointed for a term of 2

23 years,

24 ‘‘(iii) 1 member who is affiliated with

25 the same political party as the President
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1 shall be appointed for a term of 3 years,

2 and

3 ‘‘(iv) 1 member who is not affiliated

4 with the same political party as the Presi5 dent shall be appointed for a term of 4

6 years.

7 A member of the Board may serve on the

8 Board after the expiration of the member’s

9 term until a successor has taken office as a

10 member of the Board.

11 ‘‘(D) REAPPOINTMENT.—An individual

12 who is described in subparagraph (A)(i) may be

13 appointed to no more than two 5-year terms on

14 the Board.

15 ‘‘(E) VACANCY.—Any vacancy on the

16 Board—

17 ‘‘(i) shall not affect the powers of the

18 Board, and

19 ‘‘(ii) shall be filled in the same man20 ner as the original appointment.

21 Any member appointed to fill a vacancy occur22 ring before the expiration of the term for which

23 the member’s predecessor was appointed shall

24 be appointed for the remainder of that term.

25 ‘‘(F) REMOVAL.—
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1 ‘‘(i) IN GENERAL.—A member of the

2 Board may be removed at the will of the

3 President.

4 ‘‘(ii) COMMISSIONER OF INTERNAL

5 REVENUE.—An individual described in

6 subparagraph (A)(ii) shall be removed

7 upon termination of employment.

8 ‘‘(3) GENERAL RESPONSIBILITIES.—

9 ‘‘(A) IN GENERAL.—The Board shall over10 see the Internal Revenue Service in the admin11 istration, management, conduct, direction, and

12 supervision of the execution and application of

13 the internal revenue laws or related statutes

14 and tax conventions to which the United States

15 is a party.

16 ‘‘(B) CONSULTATION ON TAX POLICY.—

17 The Board shall be responsible for consulting

18 with the Secretary of the Treasury with respect

19 to the development and formulation of Federal

20 tax policy relating to existing or proposed inter21 nal revenue laws, related statutes, and tax con22 ventions.

23 ‘‘(4) SPECIFIC RESPONSIBILITIES.—The Board

24 shall have the following specific responsibilities:
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1 ‘‘(A) STRATEGIC PLANS.—To review and

2 approve strategic plans of the Internal Revenue

3 Service, including the establishment of—

4 ‘‘(i) mission and objectives, and stand5 ards of performance relative to either, and

6 ‘‘(ii) annual and long-range strategic

7 plans.

8 ‘‘(B) OPERATIONAL PLANS.—To review

9 and approve the operational functions of the In10 ternal Revenue Service, including—

11 ‘‘(i) plans for modernization of the tax

12 system,

13 ‘‘(ii) plans for outsourcing or man14 aged competition, and

15 ‘‘(iii) plans for training and education.

16 ‘‘(C) MANAGEMENT.—To—

17 ‘‘(i) review and approve the Commis18 sioner’s selection, evaluation, and com19 pensation of senior managers,

20 ‘‘(ii) oversee the operation of the Of21 fice of the Taxpayer Advocate and the Of22 fice of Appeals, and

23 ‘‘(iii) review and approve the Commis24 sioner’s plans for reorganization of the In25 ternal Revenue Service.
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1 ‘‘(D) BUDGET.—To—

2 ‘‘(i) review and approve the budget re3 quest of the Internal Revenue Service pre4 pared by the Commissioner,

5 ‘‘(ii) submit such budget request to

6 the Secretary of the Treasury,

7 ‘‘(iii) ensure that the budget request

8 supports the annual and long-range strate9 gic plans of the Internal Revenue Service,

10 and

11 ‘‘(iv) ensure appropriate financial au12 dits of the Internal Revenue Service.

13 The Secretary shall submit, without revision,

14 the budget request referred to in subparagraph

15 (D) for any fiscal year to the President who

16 shall submit, without revision, such request to

17 Congress together with the President’s annual

18 budget request for the Internal Revenue Service

19 for such fiscal year.

20 ‘‘(5) BOARD PERSONNEL MATTERS.—

21 ‘‘(A) COMPENSATION OF MEMBERS.—Each

22 member of the Board who is described in sub23 section (b)(1)(A)(i) shall be compensated at an

24 annual rate equal to the rate for Executive

25 Schedule IV under title 5 of the United States
26

•S 1669 IS

1 Code. The Commissioner shall receive no addi2 tional compensation for service on the Board.

3 ‘‘(B) STAFF.—The Chairperson of the

4 Board shall have the authority to hire such per5 sonnel as may be necessary to enable the Board

6 to perform its duties.

7 ‘‘(6) ADMINISTRATIVE MATTERS.—

8 ‘‘(A) CHAIR.—The Commissioner of Inter9 nal Revenue shall serve as the chairperson of

10 the Board.

11 ‘‘(B) COMMITTEES.—The Board may es12 tablish such committees as the Board deter13 mines appropriate.

14 ‘‘(C) MEETINGS.—The Board shall meet at

15 least once each month and at such other times

16 as the Board determines appropriate.

17 ‘‘(D) QUORUM; VOTING REQUIREMENTS;

18 DELEGATION OF AUTHORITIES.—3 members of

19 the Board shall constitute a quorum. All deci20 sions of the Board with respect to the exercise

21 of its duties and powers under this section shall

22 be made by a majority vote of the members

23 present and voting. A member of the Board

24 may not delegate to any person the member’s

25 vote or any decisionmaking authority or duty
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1 vested in the Board by the provisions of this

2 section.

3 ‘‘(E) REPORTS.—The Board shall each

4 year report to the President and the Congress

5 with respect to the conduct of its responsibil6 ities under this title.

7 ‘‘(b) COMMISSIONER OF INTERNAL REVENUE.—

8 ‘‘(1) APPOINTMENT.—There shall be in the De9 partment of the Treasury a Commissioner of Inter10 nal Revenue who shall be appointed by the Presi11 dent, by and with the advice and consent of the Sen12 ate, to a 5-year term. The appointment shall be

13 made without regard to political affiliation or activ14 ity.

15 ‘‘(2) VACANCY.—Any individual appointed to

16 fill a vacancy in the position of Commissioner occur17 ring before the expiration of the term for which such

18 individual’s predecessor was appointed shall be ap19 pointed for the remainder of that term.

20 ‘‘(3) REMOVAL.—The Commissioner may be re21 moved at the will of the President.

22 ‘‘(4) DUTIES.—Subject to the powers of the

23 Board, the Commissioner shall have such duties and

24 powers as the Secretary may prescribe, including the

25 power to—
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1 ‘‘(A) administer, manage, conduct, direct,

2 and supervise the execution and application of

3 the internal revenue laws or related statutes

4 and tax conventions to which the United States

5 is a party; and

6 ‘‘(B) recommend to the President (after

7 consultation with the Board) a candidate for

8 appointment as Chief Counsel for the Internal

9 Revenue Service when a vacancy occurs, and

10 recommend to the President (after consultation

11 with the Board) the removal of such Chief

12 Counsel.

13 If the Secretary determines not to delegate a power

14 specified in subparagraph (A) or (B), such deter15 mination may not take effect until 30 days after the

16 Secretary notifies the Committees on Finance, Ap17 propriations, and Governmental Affairs of the Sen18 ate, the Committees on Ways and Means, Appro19 priations, and Government Reform and Oversight of

20 the House of Representatives, and the Joint Com21 mittee on Taxation.

22 ‘‘(5) CONSULTATION WITH BOARD.—The Com23 missioner shall consult with the Board on all mat24 ters set forth in subsection (a)(4).’’

25 (b) CONFORMING AMENDMENTS.—
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1 (1) Section 5315 of title 5, United States Code,

2 is amended by adding at the end the following new

3 item:

‘‘Members, Internal Revenue Service Board of Governors.’’

4 (2) Section 7701(a) (relating to definitions) is

5 amended by inserting after paragraph (46) the fol6 lowing new paragraph:

7 ‘‘(47) BOARD.—The term ‘Board’ means the

8 Board of Governors of the Internal Revenue Serv9 ice.’’

10 (3) The table of sections for subchapter A of

11 chapter 80 is amended by inserting after the item

12 relating to section 7801 the following new item:

‘‘Sec. 7801A. Internal Revenue Service Board of Governors;

Commissioner of Internal Revenue.’’

13 (c) EFFECTIVE DATE.—

14 (1) IN GENERAL.—The amendments made by

15 this section shall take effect on the date of the en16 actment of this Act.

17 (2) NOMINATIONS TO INTERNAL REVENUE

18 SERVICE BOARD OF GOVERNORS.—The President

19 shall submit nominations under section 7801A(a) of

20 the Internal Revenue Code of 1986, as added by this

21 section, to the Senate not later than 6 months after

22 the date of the enactment of this Act.
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1 (3) CURRENT COMMISSIONER.—In the case of

2 an individual serving as Commissioner of Internal

3 Revenue on the date of the enactment of this Act

4 who was appointed to such position before such date,

5 the 5-year term required by section 7801A(b)(1) of

6 the Internal Revenue Code of 1986, as added by this

7 section, shall begin as of the date of such appoint8 ment.

9 SEC. 302. RESTRUCTURING OF IRS OPERATIONS ALONG

10 CUSTOMER LINES.

11 (a) IN GENERAL.—Subsection (a) of section 7802

12 (relating to the Commissioner of Internal Revenue) is

13 amended to read as follows:

14 ‘‘(a) ORGANIZATION OF THE INTERNAL REVENUE

15 SERVICE.—

16 ‘‘(1) IN GENERAL.—The Internal Revenue

17 Service shall be organized into divisions representing

18 the following types of taxpayers:

19 ‘‘(A) Individual taxpayers subject to wage

20 withholding.

21 ‘‘(B) Small businesses and self-employed

22 individuals.

23 ‘‘(C) Large businesses.

24 ‘‘(D) Employee plans and exempt organi25 zations.
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1 ‘‘(E) Trusts and estates.

2 ‘‘(F) Such other divisions as the Board

3 deems necessary and appropriate.

4 ‘‘(2) SUPERVISION AND DIRECTION OF DIVI5 SIONS.—Each division established by paragraph (1)

6 shall be under the supervision and direction of an

7 Assistant Commissioner of Internal Revenue. As the

8 head of a division, each Assistant Commissioner

9 shall be responsible for carrying out the functions of

10 taxpayer services, examinations, collections, counsel

11 operations, and such other functions as the Board

12 may designate with respect to the taxpayers covered

13 by the division.’’

14 (b) CONFORMING AMENDMENTS.—

15 (1) The section heading for section 7802 is

16 amended to read as follows:

17 ‘‘SEC. 7802. ORGANIZATION OF THE INTERNAL REVENUE

18 SERVICE; TAXPAYER ADVOCATE; OFFICE OF

19 APPEALS.’’

20 (2) The table of sections for subchapter A of

21 chapter 80 is amended by striking the item relating

22 to section 7802 and inserting the following new

23 item:

‘‘Sec. 7802. Organization of the Internal Revenue Service; Taxpayer Advocate; Office of Appeals.’’
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1 (3) Subsection (b) of section 5109 of title 5,

2 United States Code, is amended by striking ‘‘the

3 employee appointed under section 7802(b)’’ and in4 serting ‘‘an employee appointed under section

5 7802(a)(2)’’.

6 (c) EFFECTIVE DATE.—The amendments made by

7 this section shall take effect on the date of the enactment

8 of this Act.

9 SEC. 303. GREATER INDEPENDENCE OF THE TAXPAYER AD10 VOCATE.

11 (a) IN GENERAL.—Section 7802(d)(1) is amended to

12 read as follows:

13 ‘‘(1) IN GENERAL.—There is established in the

14 Internal Revenue Service an office to be known as

15 the ‘Office of the Taxpayer Advocate’. Such office

16 shall be independent of all other functions of the In17 ternal Revenue Service and shall be under the super18 vision and direction of an official to be known as the

19 ‘Taxpayer Advocate’ who shall be appointed by, and

20 report directly to, the Board. The Taxpayer Advo21 cate shall be entitled to compensation at the same

22 rate as the highest level official reporting directly to

23 the Commissioner of the Internal Revenue.’’

24 (b) CONFORMING AMENDMENTS.—
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1 (1) Section 7802, as amended by subsection

2 (a), is amended by striking subsection (b) and by re3 designating subsection (d) as subsection (b).

4 (2) Section 7802(b)(3), as so redesignated, is

5 amended—

6 (A) by striking ‘‘Commissioner of Internal

7 Revenue’’ and inserting ‘‘Board’’, and

8 (B) by striking ‘‘Commissioner’’ each place

9 it appears in the text and heading and inserting

10 ‘‘Board’’.

11 (c) EFFECTIVE DATE.—The amendments made by

12 this section shall take effect on the date of the enactment

13 of this Act.

14 SEC. 304. GREATER INDEPENDENCE OF THE OFFICE OF AP15 PEALS.

16 (a) IN GENERAL.—Section 7802(c) is amended to

17 read as follows:

18 ‘‘(c) OFFICE OF APPEALS.—

19 ‘‘(1) IN GENERAL.—There is established in the

20 Internal Revenue Service an office to be known as

21 the ‘Office of Appeals’. Such office shall be inde22 pendent of all other functions of the Internal Reve23 nue Service and shall be under the supervision and

24 direction of an officer to be known as the ‘National

25 Appeals Officer’ who shall be appointed by, and re-
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1 port directly to, the Board. The National Appeals

2 Officer shall be entitled to compensation at the same

3 rate as the highest level official reporting directly to

4 the Commissioner of the Internal Revenue.

5 ‘‘(2) FUNCTIONS OF OFFICE.—

6 ‘‘(A) IN GENERAL.—It shall be the func7 tion of the Office of Appeals to resolve tax con8 troversies, without litigation, on a basis that is

9 fair and impartial to both the Government and

10 the taxpayer and in a manner that encourages

11 voluntary compliance and public confidence in

12 the integrity and efficiency of the Internal Rev13 enue Service.

14 ‘‘(B) RESTRICTIONS.—In carrying out its

15 functions, the Office of Appeals—

16 ‘‘(i) shall consider only those issues

17 concerning the taxpayer’s return raised by

18 the division established under subsection

19 (a) prior to its referral to the Office, and

20 ‘‘(ii) shall not have any communica21 tions with any officer or employee of the

22 division with respect to such issues unless

23 the taxpayer, or the taxpayer’s representa24 tive, has the opportunity to be present for

25 such communications.’’
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1 (b) EFFECTIVE DATE.—The amendments made by

2 this section shall take effect on the date of the enactment

3 of this Act.

4 SEC. 305. IMPROVED IRS WRITTEN COMMUNICATIONS TO

5 TAXPAYERS AND TAX FORMS.

6 (a) TAXPAYER-COMMUNICATIONS ADVISORY

7 GROUP.—

8 (1) IN GENERAL.—In order to ensure that the

9 Internal Revenue Service Board of Governors re10 ceives input from the taxpayers who must comply

11 with written communications from the Internal Rev12 enue Service, the Board shall, not later than 180

13 days after the date of the enactment of this Act,

14 convene a taxpayer-communications advisory group

15 to review all—

16 (A) standardized letters, notices, bills, and

17 other written communications sent to taxpayers

18 by the Internal Revenue Service, and

19 (B) tax forms and instructions.

20 The advisory group shall recommend to the Board

21 the rewriting of any standardized written document,

22 form, or instruction which it finds is not clear to, or

23 easily understood by, the taxpayers to whom it is di24 rected.

25 (2) MEMBERSHIP.—
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1 (A) IN GENERAL.—Members of the tax2 payer-communications advisory group shall be

3 appointed by the Board and shall include at

4 least one representative of the following: indi5 vidual taxpayers subject to withholding; small

6 businesses and the self-employed; large busi7 nesses; trusts and estates; tax-exempt organiza8 tions; tax practitioners, preparers, and other

9 tax professionals; and such other types of tax10 payers that the Board deems appropriate.

11 (B) TERM.—A member of the advisory

12 group shall be appointed for a term of one year

13 and may be reappointed for one additional

14 term.

15 (b) PERSONNEL AND OTHER MATTERS.—

16 (1) MEMBERS’ COMPENSATION.—Each member

17 of the advisory group shall serve without compensa18 tion, but shall be allowed travel expenses, including

19 per diem in lieu of subsistence, at rates authorized

20 for employees of agencies under subchapter I of

21 chapter 57 of title 5, United States Code, while

22 away from their homes or regular places of business

23 in performance of services for the advisory group.

24 (2) DETAILS.—Any Federal Government em25 ployee may be detailed to the advisory group without
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1 reimbursement, and such detail shall be without

2 interruption or loss of civil service status or privi3 lege.

4 TITLE IV—ELECTRONIC FILING

5 SEC. 401. GOALS FOR ELECTRONIC FILING; ELECTRONIC6 FILING ADVISORY GROUP.

7 (a) IN GENERAL.—It is the policy of Congress that—

8 (1) paperless filing should be the preferred and

9 most convenient means of filing Federal tax and in10 formation returns,

11 (2) electronic filing should be a voluntary op12 tion for taxpayers, and

13 (3) there be a goal that no more than 20 per14 cent of all such returns should be filed on paper by

15 the year 2007.

16 (b) STRATEGIC PLAN.—

17 (1) IN GENERAL.—Not later than 180 days

18 after the date of the enactment of this Act, the Sec19 retary of the Treasury or the Secretary’s delegate

20 (hereafter in this section referred to as the ‘‘Sec21 retary’’), in consultation with the Board of Gov22 ernors of the Internal Revenue Service and the elec23 tronic-filing advisory group described in paragraph

24 (4), shall establish a plan to eliminate barriers, pro25 vide incentives, and use competitive market forces to
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•S 1669 IS

1 increase electronic filing gradually over the next 10

2 years while maintaining processing times for paper

3 returns at 40 days.

4 (2) PUBLICATION OF PLAN.—The plan de5 scribed in paragraph (1) shall be published in the

6 Federal Register and shall be subject to public com7 ment for 60 days from the date of publication. Not

8 later than 180 days after publication of such plan,

9 the Secretary shall publish a final plan in the Fed10 eral Register.

11 (3) IMPLEMENTATION OF PLAN.—The Sec12 retary shall prescribe rules and regulations to imple13 ment the plan developed under paragraph (1). Not14 withstanding any other provision of law, the Sec15 retary shall—

16 (A) prescribe such rules and regulations in

17 accordance with section 553 (b), (c), (d), and

18 (e) of title 5, United States Code, and

19 (B) in connection with such rules and reg20 ulations, perform an initial and final regulatory

21 flexibility analysis pursuant to sections 603 and

22 604 of title 5, United States Code, and out23 reach pursuant to section 609 of title 5, United

24 States Code.

25 (4) ELECTRONIC-FILING ADVISORY GROUP.—
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•S 1669 IS

1 (A) IN GENERAL.—To ensure that the Sec2 retary receives input from the private sector in

3 the development and implementation of the plan

4 required by paragraph (1), not later than 60

5 days after the date of enactment of this Act,

6 the Secretary shall convene an electronic-filing

7 advisory group to include at least one rep8 resentative of individual taxpayers subject to

9 withholding, small businesses and the self-em10 ployed, large businesses, trusts and estates, tax11 exempt organizations, tax practitioners, prepar12 ers, and other tax professionals, computerized

13 tax processors, and the electronic-filing indus14 try.

15 (B) PERSONNEL AND OTHER MATTERS.—

16 The provisions of section 305(b) of this Act

17 shall apply to the advisory group.

18 (5) TERMINATION.—The advisory group shall

19 terminate on December 31, 2008.

20 (c) PROMOTION OF ELECTRONIC FILING AND INCEN21 TIVES.—Section 6011 is amended by redesignating sub22 section (f) as subsection (g) and by inserting after sub23 section (e) the following new subsection:

24 ‘‘(f) PROMOTION OF ELECTRONIC FILING.—
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1 ‘‘(1) IN GENERAL.—The Secretary is author2 ized to promote the benefits of and encourage the

3 use of electronic tax administration programs, as

4 they become available, through the use of mass com5 munications and other means.

6 ‘‘(2) INCENTIVES.—The Secretary may imple7 ment procedures to provide for the payment of ap8 propriate incentives for electronically filed returns.’’

9 SEC. 402. REPORT ON ELECTRONIC FILING AND ITS EF10 FECT ON SMALL BUSINESSES.

11 Not later than June 30 of each calendar year after

12 1997 and before 2009, the Chairperson of the Internal

13 Revenue Service Board of Governors, the Secretary of the

14 Treasury, and the Chairperson of the electronic-filing ad15 visory group established under section 401(b)(4) of this

16 Act shall report to the Committees on Finance, Appropria17 tions, Governmental Affairs, and Small Business of the

18 Senate, the Committees on Ways and Means, Appropria19 tions, Government Reform and Oversight, and Small Busi20 ness of the House of Representatives, and the Joint Com21 mittee on Taxation, on—

22 (1) the progress of the Internal Revenue Serv23 ice in meeting the goal of receiving 80 percent of tax

24 and information returns electronically by 2007,
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1 (2) the status of the plan required by section

2 401(b) of this Act,

3 (3) the legislative changes necessary to assist

4 the Internal Revenue Service in meeting such goal,

5 and

6 (4) the effects on small businesses and the self7 employed of electronically filing tax and information

8 returns, including a detailed description of the forms

9 to be filed electronically, the equipment and tech10 nology required for compliance, the cost to a small

11 business and self-employed individual of filing elec12 tronically, implementation plans, and action to co13 ordinate Federal, State, and local electronic filing

14 requirements.

15 TITLE V—REGULATORY REFORM

16 SEC. 501. CONGRESSIONAL REVIEW OF INTERNAL REVE17 NUE SERVICE RULES THAT INCREASE REVE18 NUE.

19 (a) IN GENERAL.—Section 804(2) of title 5, United

20 States Code, is amended to read as follows:

21 ‘‘(2) The term ‘major rule’—

22 ‘‘(A) means any rule that—

23 ‘‘(i) the Administrator of the Office of

24 Information and Regulatory Affairs of the
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1 Office of Management and Budget finds

2 has resulted in or is likely to result in—

3 ‘‘(I) an annual effect on the

4 economy of $100,000,000 or more;

5 ‘‘(II) a major increase in costs or

6 prices for consumers, individual indus7 tries, Federal, State, or local govern8 ment agencies, or geographic regions;

9 or

10 ‘‘(III) significant adverse effects

11 on competition, employment, invest12 ment, productivity, innovation, or on

13 the ability of United States-based en14 terprises to compete with foreign15 based enterprises in domestic and ex16 port markets; or

17 ‘‘(ii)(I) is promulgated by the Internal

18 Revenue Service; and

19 ‘‘(II) the Administrator of the Office

20 of Information and Regulatory Affairs of

21 the Office of Management and Budget

22 finds that the implementation and enforce23 ment of the rule has resulted in or is likely

24 to result in any net increase in Federal

25 revenues over current practices in tax col-
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1 lection or revenues anticipated from the

2 rule on the date of the enactment of the

3 statute under which the rule is promul4 gated; and

5 ‘‘(B) does not include any rule promul6 gated under the Telecommunications Act of

7 1996 and the amendments made by that Act.’’

8 (b) EFFECTIVE DATE.—The amendments made by

9 this section shall be effective 90 days after the date of

10 the enactment of this Act.

11 SEC. 502. SMALL BUSINESS ADVOCACY PANELS FOR THE

12 IRS.

13 (a) IN GENERAL.—Section 609(d) of title 5, United

14 States Code, is amended to read as follows:

15 ‘‘(d) For purposes of this section, the term ‘covered

16 agency’ means the Internal Revenue Service, the Environ17 mental Protection Agency, and the Occupational Safety

18 and Health Administration of the Department of Labor.’’

19 (b) EFFECTIVE DATE.—The amendments made by

20 this section shall be effective 90 days after the date of

21 the enactment of this Act.

22 SEC. 503. TAXPAYER’S ELECTION WITH RESPECT TO RE23 COVERY OF COSTS AND CERTAIN FEES.

24 (a) IN GENERAL.—
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1 (1) Section 504(f) of title 5, United States

2 Code, is amended to read as follows:

3 ‘‘(f) A party may elect to recover costs, fees, or other

4 expenses under this section or under section 7430 of the

5 Internal Revenue Code of 1986.’’

6 (2) Section 2412(e) of title 28, United States

7 Code, is amended to read as follows:

8 ‘‘(e) A party may elect to recover costs, fees, or other

9 expenses under this section or under section 7430 of the

10 Internal Revenue Code of 1986.’’

11 (b) COORDINATION.—Section 7430 (relating to

12 awarding of costs and certain fees) is amended by adding

13 at the end the following new subsection:

14 ‘‘(g) COORDINATION WITH EQUAL ACCESS TO JUS15 TICE ACT.—This section shall not apply to any adminis16 trative or judicial proceeding with respect to which a tax17 payer elects to recover costs, fees, or other expenses under

18 section 504 of title 5, United States Code, or section 2412

19 of title 28, United States Code.’’

20 (c) EFFECTIVE DATE.—The amendments made by

21 this section shall be effective for proceedings initiated

22 after the date of the enactment of this Act.

Æ