I 

115TH CONGRESS 

2D SESSION H. R. 5444 

To amend the Internal Revenue Code of 1986 to modernize and improve 

the Internal Revenue Service, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 10, 2018 

Ms. JENKINS of Kansas (for herself and Mr. LEWIS of Georgia) introduced 

the following bill; which was referred to the Committee on Ways and 

Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to modernize 

and improve the Internal Revenue Service, 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; ETC. 

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

5 ‘‘Taxpayer First Act’’. 

6 (b) AMENDMENT OF 1986 CODE.—Except as other7 wise expressly provided, whenever in this Act an amend8 ment or repeal is expressed in terms of an amendment 


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1 to, or repeal of, a section or other provision, the reference 

2 shall be considered to be made to a section or other provi3 sion of the Internal Revenue Code of 1986. 

4 (c) TABLE OF CONTENTS.—The table of contents of 

5 this Act is as follows: 

Sec. 1. Short title; etc. 

TITLE I—INDEPENDENT APPEALS PROCESS 

Sec. 101. Establishment of Internal Revenue Service Independent Office of Appeals. 

TITLE II—IMPROVED SERVICE 

Sec. 201. Comprehensive customer service strategy. 

Sec. 202. IRS Free File Program. 

Sec. 203. Low-income exception for payments otherwise required in connection 

with a submission of an offer-in-compromise. 

TITLE III—SENSIBLE ENFORCEMENT 

Sec. 301. Internal Revenue Service seizure requirements with respect to structuring transactions. 

Sec. 302. Exclusion of interest received in action to recover property seized by 

the Internal Revenue Service based on structuring transaction. 

Sec. 303. Clarification of equitable relief from joint liability. 

Sec. 304. Modification of procedures for issuance of third-party summons. 

Sec. 305. Establishment of income threshold for referral to private debt collection. 

Sec. 306. Reform of notice of contact of third parties. 

Sec. 307. Modification of authority to issue designated summons. 

Sec. 308. Limitation on access of non-Internal Revenue Service employees to 

returns and return information. 

TITLE IV—ORGANIZATIONAL MODERNIZATION 

Sec. 401. Modification of title of Commissioner of Internal Revenue and related 

officials. 

Sec. 402. Office of the National Taxpayer Advocate. 

Sec. 403. Elimination of IRS Oversight Board. 

Sec. 404. Modernization of Internal Revenue Service organizational structure. 

TITLE V—TAX COURT 

Sec. 501. Disqualification of judge or magistrate judge of the Tax Court. 

Sec. 502. Opinions and judgments. 

Sec. 503. Title of special trial judge changed to magistrate judge of the Tax 

Court. 

Sec. 504. Repeal of deadwood related to Board of Tax Appeals. 


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1 TITLE I—INDEPENDENT 

2 APPEALS PROCESS 

3 SEC. 101. ESTABLISHMENT OF INTERNAL REVENUE SERV4 ICE INDEPENDENT OFFICE OF APPEALS. 

5 (a) IN GENERAL.—Section 7803 is amended by add6 ing at the end the following new subsection: 

7 ‘‘(e) INDEPENDENT OFFICE OF APPEALS.— 

8 ‘‘(1) ESTABLISHMENT.—There is established in 

9 the Internal Revenue Service an office to be known 

10 as the ‘Internal Revenue Service Independent Office 

11 of Appeals’. 

12 ‘‘(2) CHIEF OF APPEALS.— 

13 ‘‘(A) IN GENERAL.—The Internal Revenue 

14 Service Independent Office of Appeals shall be 

15 under the supervision and direction of an offi16 cial to be known as the ‘Chief of Appeals’. The 

17 Chief of Appeals shall report directly to the Ad18 ministrator of the Internal Revenue Service and 

19 shall be entitled to compensation at the same 

20 rate as the highest rate of basic pay established 

21 for the Senior Executive Service under section 

22 5382 of title 5, United States Code. 

23 ‘‘(B) APPOINTMENT.—The Chief of Ap24 peals shall be appointed by the Administrator of 

25 the Internal Revenue Service without regard to 


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1 the provisions of title 5, United States Code, re2 lating to appointments in the competitive serv3 ice or the Senior Executive Service. 

4 ‘‘(C) QUALIFICATIONS.—An individual ap5 pointed under subparagraph (B) shall have ex6 perience and expertise in— 

7 ‘‘(i) administration of, and compliance 

8 with, Federal tax laws, 

9 ‘‘(ii) a broad range of compliance 

10 cases, and 

11 ‘‘(iii) management of large service or12 ganizations. 

13 ‘‘(3) PURPOSES AND DUTIES OF OFFICE.—It 

14 shall be the function of the Internal Revenue Service 

15 Independent Office of Appeals to resolve Federal tax 

16 controversies without litigation on a basis which— 

17 ‘‘(A) is fair and impartial to both the Gov18 ernment and the taxpayer, 

19 ‘‘(B) promotes a consistent application and 

20 interpretation of, and voluntary compliance 

21 with, the Federal tax laws, and 

22 ‘‘(C) enhances public confidence in the in23 tegrity and efficiency of the Internal Revenue 

24 Service. 


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1 ‘‘(4) RIGHT OF APPEAL.—The resolution proc2 ess described in paragraph (3) shall be generally 

3 available to all taxpayers. 

4 ‘‘(5) LIMITATION ON DESIGNATION OF CASES

5 AS NOT ELIGIBLE FOR REFERRAL TO INDEPENDENT

6 OFFICE OF APPEALS.— 

7 ‘‘(A) IN GENERAL.—If any taxpayer which 

8 is in receipt of notice of deficiency authorized 

9 under section 6212 requests referral to the In10 ternal Revenue Service Independent Office of 

11 Appeals and such request is denied, the Admin12 istrator of the Internal Revenue Service shall 

13 provide such taxpayer a written notice which— 

14 ‘‘(i) provides a detailed description of 

15 the facts involved, the basis for the deci16 sion to deny the request, and a detailed ex17 planation of how the basis of such decision 

18 applies to such facts, and 

19 ‘‘(ii) describes the procedures pro20 scribed under subparagraph (C) for pro21 testing the decision to deny the request. 

22 ‘‘(B) REPORT TO CONGRESS.—The Admin23 istrator of the Internal Revenue Service shall 

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1 quests described in subparagraph (A) which 

2 were denied and the reasons (described by cat3 egory) that such requests were denied. 

4 ‘‘(C) PROCEDURES FOR PROTESTING DE5 NIAL OF REQUEST.—The Administrator of the 

6 Internal Revenue Service shall prescribe proce7 dures for protesting to the Administrator of the 

8 Internal Revenue Service (personally and not 

9 through any delegate) a denial of a request de10 scribed in subparagraph (A). 

11 ‘‘(D) NOT APPLICABLE TO FRIVOLOUS PO12 SITIONS.—This paragraph shall not apply to a 

13 request for referral to the Internal Revenue 

14 Service Independent Office of Appeals which is 

15 denied on the basis that the issue involved is a 

16 frivolous position (within the meaning of section 

17 6702(c)). 

18 ‘‘(6) STAFF.— 

19 ‘‘(A) IN GENERAL.—All personnel in the 

20 Internal Revenue Service Independent Office of 

21 Appeals shall report to the Chief of Appeals. 

22 ‘‘(B) ACCESS TO STAFF OF OFFICE OF

23 THE CHIEF COUNSEL.—The Chief of Appeals 

24 shall have authority to obtain legal assistance 

25 and advice from the staff of the Office of the 


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1 Chief Counsel. The Chief Counsel shall ensure 

2 that such assistance and advice is provided by 

3 staff of the Office of the Chief Counsel who 

4 were not involved in the case with respect to 

5 which such assistance and advice is sought and 

6 who are not involved in preparing such case for 

7 litigation. 

8 ‘‘(7) ACCESS TO CASE FILES.— 

9 ‘‘(A) IN GENERAL.—In the case of any 

10 specified taxpayer with respect to which a con11 ference with the Internal Revenue Service Inde12 pendent Office of Appeals has been scheduled, 

13 the Chief of Appeals shall ensure that such tax14 payer is provided access to the nonprivileged 

15 portions of the case file on record regarding the 

16 disputed issues (other than documents provided 

17 by the taxpayer to the Internal Revenue Serv18 ice) not later than 10 days before the date of 

19 such conference. 

20 ‘‘(B) TAXPAYER ELECTION TO EXPEDITE

21 CONFERENCE.—If the taxpayer so elects, sub22 paragraph (A) shall be applied by substituting 

23 ‘the date of such conference’ for ‘10 days before 

24 the date of such conference’. 


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1 ‘‘(C) SPECIFIED TAXPAYER.—For pur2 poses of this paragraph— 

3 ‘‘(i) IN GENERAL.—The term ‘speci4 fied taxpayer’ means— 

5 ‘‘(I) in the case of any taxpayer 

6 who is a natural person, a taxpayer 

7 whose adjusted gross income does not 

8 exceed $400,000, and 

9 ‘‘(II) in the case of any other 

10 taxpayer, a taxpayer whose gross re11 ceipts do not exceed $5,000,000. 

12 ‘‘(ii) AGGREGATION RULE.—Rules 

13 similar to the rules of section 448(c)(2) 

14 shall apply for purposes of clause (i)(II).’’. 

15 (b) CONFORMING AMENDMENTS.— 

16 (1) The following provisions are each amended 

17 by striking ‘‘Internal Revenue Service Office of Ap18 peals’’ and inserting ‘‘Internal Revenue Service 

19 Independent Office of Appeals’’: 

20 (A) Section 6015(c)(4)(B)(ii)(I). 

21 (B) Section 6320(b)(1). 

22 (C) Subsections (b)(1) and (d)(3) of sec23 tion 6330. 

24 (D) Section 6603(d)(3)(B). 

25 (E) Section 6621(c)(2)(A)(i). 


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1 (F) Section 7122(e)(2). 

2 (G) Subsections (a), (b)(1), (b)(2), and 

3 (c)(1) of section 7123. 

4 (H) Subsections (c)(7)(B)(i), and (g)(2)(A) 

5 of section 7430. 

6 (I) Section 7522(b)(3). 

7 (J) Section 7612(c)(2)(A). 

8 (2) Section 7430(c)(2) is amended by striking 

9 ‘‘Internal Revenue Service Office of Appeals’’ each 

10 place it appears and inserting ‘‘Internal Revenue 

11 Service Independent Office of Appeals’’. 

12 (3) The heading of section 6330(d)(3) is 

13 amended by inserting ‘‘INDEPENDENT’’ after ‘‘IRS’’. 

14 (c) OTHER REFERENCES.—Any reference in any pro15 vision of law, or regulation or other guidance, to the Inter16 nal Revenue Service Office of Appeals shall be treated as 

17 a reference to the Internal Revenue Service Independent 

18 Office of Appeals. 

19 (d) SAVINGS PROVISIONS.—Rules similar to the rules 

20 of paragraphs (2) through (6) of section 1001(b) of the 

21 Internal Revenue Service Restructuring and Reform Act 

22 of 1998 shall apply for purposes of this section (and the 

23 amendments made by this section). 

24 (e) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—Except as otherwise pro2 vided in this subsection, the amendments made by 

3 this section shall take effect on the date of the en4 actment of this Act. 

5 (2) ACCESS TO CASE FILES.—Section 

6 7803(e)(7) of the Internal Revenue Code of 1986, as 

7 added by subsection (a), shall apply to conferences 

8 occurring after the date which is 1 year after the 

9 date of the enactment of this Act. 

10 TITLE II—IMPROVED SERVICE 

11 SEC. 201. COMPREHENSIVE CUSTOMER SERVICE STRAT12 EGY. 

13 (a) IN GENERAL.—Not later than the date which is 

14 1 year after the date of the enactment of this Act, the 

15 Secretary of the Treasury, after consultation with the Na16 tional Taxpayer Advocate, shall submit to Congress a writ17 ten comprehensive customer service strategy for the Inter18 nal Revenue Service. Such strategy shall include— 

19 (1) a plan to provide assistance to taxpayers 

20 that is secure, designed to meet reasonable taxpayer 

21 expectations, and adopts appropriate best practices 

22 of customer service provided in the private sector, 

23 including online services, telephone call back serv24 ices, and training of employees providing customer 

25 services; 


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1 (2) a thorough assessment of the services that 

2 the Internal Revenue Service can co-locate with 

3 other Federal services or offer as self-service op4 tions; 

5 (3) proposals to improve Internal Revenue Serv6 ice customer service in the short term (the current 

7 and following fiscal year), medium term (approxi8 mately 3 to 5 fiscal years), and long term (approxi9 mately 10 fiscal years); 

10 (4) a plan to update guidance and training ma11 terials for customer service employees of the Internal 

12 Revenue Service, including the Internal Revenue 

13 Manual, to reflect such strategy; and 

14 (5) identified metrics and benchmarks for quan15 titatively measuring the progress of the Internal 

16 Revenue Service in implementing such strategy. 

17 (b) UPDATED GUIDANCE AND TRAINING MATE18 RIALS.—Not later than 2 years after the date of the enact19 ment of this Act, the Secretary of the Treasury shall make 

20 available the updated guidance and training materials de21 scribed in subsection (a)(4) (including the Internal Rev22 enue Manual). Such updated guidance and training mate23 rials (including the Internal Revenue Manual) shall be 

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1 tomer service employees of the Internal Revenue Service 

2 and shall provide clear instructions. 

3 SEC. 202. IRS FREE FILE PROGRAM. 

4 (a) IN GENERAL.— 

5 (1) The Secretary of the Treasury, or the Sec6 retary’s delegate, shall continue to operate the IRS 

7 Free File Program as established by the Internal 

8 Revenue Service and published in the Federal Reg9 ister on November 4, 2002 (67 Fed. Reg. 67247), 

10 including any subsequent agreements and governing 

11 rules established pursuant thereto. 

12 (2) The IRS Free File Program shall continue 

13 to provide free commercial-type online individual in14 come tax preparation and electronic filing services to 

15 the lowest 70 percent of taxpayers by adjusted gross 

16 income. The number of taxpayers eligible to receive 

17 such services each year shall be calculated by the In18 ternal Revenue Service annually based on prior year 

19 aggregate taxpayer adjusted gross income data. 

20 (3) In addition to the services described in 

21 paragraph (2), and in the same manner, the IRS 

22 Free File Program shall continue to make available 

23 to all taxpayers (without regard to income) a basic, 

24 online electronic fillable forms utility. 


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1 (4) The IRS Free File Program shall continue 

2 to work cooperatively with the private sector to pro3 vide the free individual income tax preparation and 

4 the electronic filing services described in paragraphs 

5 (2) and (3). 

6 (5) The IRS Free File Program shall work co7 operatively with State government agencies to en8 hance and expand the use of the program to provide 

9 needed benefits to the taxpayer while reducing the 

10 cost of processing returns. 

11 (b) INNOVATIONS.—The Secretary of the Treasury, 

12 or the Secretary’s delegate, shall work with the private 

13 sector through the IRS Free File Program to identify and 

14 implement, consistent with applicable law, innovative new 

15 program features to improve and simplify the taxpayer’s 

16 experience with completing and filing individual income 

17 tax returns through voluntary compliance. 

18 SEC. 203. LOW-INCOME EXCEPTION FOR PAYMENTS OTHER19 WISE REQUIRED IN CONNECTION WITH A 

20 SUBMISSION OF AN OFFER-IN-COMPROMISE. 

21 (a) IN GENERAL.—Section 7122(c) is amended by 

22 adding at the end the following new paragraph: 

23 ‘‘(3) EXCEPTION FOR LOW-INCOME TAX24 PAYERS.—Paragraph (1), and any user fee otherwise 

25 required in connection with the submission of an 


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1 offer-in-compromise, shall not apply to any offer-in2 compromise with respect to a taxpayer who is an in3 dividual with adjusted gross income, as determined 

4 for the most recent taxable year for which such in5 formation is available, which does not exceed 250 

6 percent of the applicable poverty level (as deter7 mined by the Secretary).’’. 

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

9 this section shall apply to offers-in-compromise submitted 

10 after the date of the enactment of this Act. 

11 TITLE III—SENSIBLE 

12 ENFORCEMENT 

13 SEC. 301. INTERNAL REVENUE SERVICE SEIZURE REQUIRE14 MENTS WITH RESPECT TO STRUCTURING 

15 TRANSACTIONS. 

16 Section 5317(c)(2) of title 31, United States Code, 

17 is amended— 

18 (1) by striking ‘‘Any property’’ and inserting 

19 the following: 

20 ‘‘(A) IN GENERAL.—Any property’’; and 

21 (2) by adding at the end the following: 

22 ‘‘(B) INTERNAL REVENUE SERVICE SEI23 ZURE REQUIREMENTS WITH RESPECT TO

24 STRUCTURING TRANSACTIONS.— 


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1 ‘‘(i) PROPERTY DERIVED FROM AN IL2 LEGAL SOURCE.—Property may only be 

3 seized by the Internal Revenue Service 

4 pursuant to subparagraph (A) by reason of 

5 a claimed violation of section 5324 if the 

6 property to be seized was derived from an 

7 illegal source or the funds were structured 

8 for the purpose of concealing the violation 

9 of a criminal law or regulation other than 

10 section 5324. 

11 ‘‘(ii) NOTICE.—Not later than 30 

12 days after property is seized by the Inter13 nal Revenue Service pursuant to subpara14 graph (A), the Internal Revenue Service 

15 shall— 

16 ‘‘(I) make a good faith effort to 

17 find all persons with an ownership in18 terest in such property, and 

19 ‘‘(II) provide each such person 

20 with a notice of the seizure and of the 

21 person’s rights under clause (iv). 

22 ‘‘(iii) EXTENSION OF NOTICE UNDER

23 CERTAIN CIRCUMSTANCES.—The Internal 

24 Revenue Service may apply to a court of 

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1 tension of the notice requirement under 

2 clause (ii) if the Internal Revenue Service 

3 can establish probable cause of an immi4 nent threat to national security or personal 

5 safety necessitating such extension. 

6 ‘‘(iv) POST-SEIZURE HEARING.—If a 

7 person with a property interest in property 

8 seized pursuant to subparagraph (A) by 

9 the Internal Revenue Service requests a 

10 hearing by a court of competent jurisdic11 tion within 30 days after the date on which 

12 notice is provided under subclause (ii), 

13 such property shall be returned unless the 

14 court holds an adversarial hearing and 

15 finds within 30 days of such request (or 

16 such longer period as the court may pro17 vide, but only on request of an interested 

18 party) that there is probable cause to be19 lieve that there is a violation of section 

20 5324 involving such property and probable 

21 cause to believe that the property to be 

22 seized was derived from an illegal source or 

23 the funds were structured for the purpose 

24 of concealing the violation of a criminal 


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1 law or regulation other than section 

2 5324.’’. 

3 SEC. 302. EXCLUSION OF INTEREST RECEIVED IN ACTION 

4 TO RECOVER PROPERTY SEIZED BY THE IN5 TERNAL REVENUE SERVICE BASED ON 

6 STRUCTURING TRANSACTION. 

7 (a) IN GENERAL.—Part III of subchapter B of chap8 ter 1 is amended by inserting before section 140 the fol9 lowing new section: 

10 ‘‘SEC. 139G. INTEREST RECEIVED IN ACTION TO RECOVER 

11 PROPERTY SEIZED BY THE INTERNAL REV12 ENUE SERVICE BASED ON STRUCTURING 

13 TRANSACTION. 

14 ‘‘Gross income shall not include any interest received 

15 from the Federal Government in connection with an action 

16 to recover property seized by the Internal Revenue Service 

17 pursuant to section 5317(c)(2) of title 31, United States 

18 Code, by reason of a claimed violation of section 5324 of 

19 such title.’’. 

20 (b) CLERICAL AMENDMENT.—The table of sections 

21 for part III of subchapter B of chapter 1 is amended by 

22 inserting before the item relating to section 140 the fol23 lowing new item: 

‘‘Sec. 139G. Interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction.’’. 


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

2 this section shall apply to interest received on or after the 

3 date of the enactment of this Act. 

4 SEC. 303. CLARIFICATION OF EQUITABLE RELIEF FROM 

5 JOINT LIABILITY. 

6 (a) IN GENERAL.—Section 6015 is amended— 

7 (1) in subsection (e), by adding at the end the 

8 following new paragraph: 

9 ‘‘(7) STANDARD AND SCOPE OF REVIEW.—Any 

10 review of a determination made under this section 

11 shall be reviewed de novo by the Tax Court and shall 

12 be based upon— 

13 ‘‘(A) the administrative record established 

14 at the time of the determination, and 

15 ‘‘(B) any additional newly discovered or 

16 previously unavailable evidence.’’; and 

17 (2) by amending subsection (f) to read as fol18 lows: 

19 ‘‘(f) EQUITABLE RELIEF.— 

20 ‘‘(1) IN GENERAL.—Under procedures pre21 scribed by the Secretary, if— 

22 ‘‘(A) taking into account all the facts and 

23 circumstances, it is inequitable to hold the indi24 vidual liable for any unpaid tax or any defi25 ciency (or any portion of either), and 


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1 ‘‘(B) relief is not available to such indi2 vidual under subsection (b) or (c), 

3 the Secretary may relieve such individual of such li4 ability. 

5 ‘‘(2) LIMITATION.—A request for equitable re6 lief under this subsection may be made with respect 

7 to any portion of any liability that— 

8 ‘‘(A) has not been paid, provided that such 

9 request is made before the expiration of the ap10 plicable period of limitation under section 6502, 

11 or 

12 ‘‘(B) has been paid, provided that such re13 quest is made during the period in which the 

14 individual could submit a timely claim for re15 fund or credit of such payment.’’. 

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

17 this section shall apply to petitions or requests filed or 

18 pending on or after the date of the enactment of this Act. 

19 SEC. 304. MODIFICATION OF PROCEDURES FOR ISSUANCE 

20 OF THIRD-PARTY SUMMONS. 

21 (a) IN GENERAL.—Section 7609(f) is amended by 

22 adding at the end the following flush sentence: 

23 ‘‘The Secretary shall not issue any summons described in 

24 the preceding sentence unless the information sought to 

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1 tains to the failure (or potential failure) of the person or 

2 group or class of persons referred to in paragraph (2) to 

3 comply with one or more provisions of the internal revenue 

4 law which have been identified for purposes of such para5 graph.’’. 

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

7 this section shall apply to summonses served after the date 

8 of the enactment of this Act. 

9 SEC. 305. ESTABLISHMENT OF INCOME THRESHOLD FOR 

10 REFERRAL TO PRIVATE DEBT COLLECTION. 

11 (a) IN GENERAL.—Section 6306(d)(3) is amended by 

12 striking ‘‘or’’ at the end of subparagraph (C), by adding 

13 ‘‘or’’ at the end of subparagraph (D), and by inserting 

14 after subparagraph (D) the following new subparagraph: 

15 ‘‘(E) in the case of a tax receivable which 

16 is identified by the Secretary (or the Secretary’s 

17 delegate) during the period beginning on the 

18 date which is 180 days after the date of the en19 actment of this Act and ending on December 

20 31, 2019, a taxpayer who is an individual with 

21 adjusted gross income, as determined for the 

22 most recent taxable year for which such infor23 mation is available, which does not exceed 250 

24 percent of the applicable poverty level (as deter25 mined by the Secretary),’’. 


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

2 this subsection shall apply to tax receivables identified by 

3 the Secretary (or the Secretary’s delegate) after the date 

4 which is 180 days after the date of the enactment of this 

5 Act. 

6 SEC. 306. REFORM OF NOTICE OF CONTACT OF THIRD PAR7 TIES. 

8 (a) IN GENERAL.—Section 7602(c)(1) is amended to 

9 read as follows: 

10 ‘‘(1) GENERAL NOTICE.—An officer or em11 ployee of the Internal Revenue Service may not con12 tact any person other than the taxpayer with respect 

13 to the determination or collection of the tax liability 

14 of such taxpayer unless such contact occurs during 

15 a period (not greater than 1 year) which is specified 

16 in a notice which— 

17 ‘‘(A) informs the taxpayer that contacts 

18 with persons other than the taxpayer are in19 tended to be made during such period, and 

20 ‘‘(B) except as otherwise provided by the 

21 Secretary, is provided to the taxpayer not later 

22 than 45 days before the beginning of such pe23 riod. 

24 Nothing in the preceding sentence shall prevent the 

25 issuance of notices to the same taxpayer with respect 


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1 to the same tax liability with periods specified there2 in that, in the aggregate, exceed 1 year. A notice 

3 shall not be issued under this paragraph unless 

4 there is an intent at the time such notice is issued 

5 to contact persons other than the taxpayer during 

6 the period specified in such notice. The preceding 

7 sentence shall not prevent the issuance of a notice 

8 if the requirement of such sentence is met on the 

9 basis of the assumption that the information sought 

10 to be obtained by such contact will not be obtained 

11 by other means before such contact.’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to notices provided, and contacts 

14 of persons made, after the date which is 45 days after 

15 the date of the enactment of this Act. 

16 SEC. 307. MODIFICATION OF AUTHORITY TO ISSUE DES17 IGNATED SUMMONS. 

18 (a) IN GENERAL.—Clause (i) of section 

19 6503(j)(2)(A) is amended to read as follows: 

20 ‘‘(i) the issuance of such summons is 

21 preceded by a review and written approval 

22 of such issuance by the Administrator of 

23 the relevant operating division of the Inter24 nal Revenue Service and the Chief Counsel 

25 which— 


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1 ‘‘(I) states facts clearly estab2 lishing that the Secretary has made 

3 reasonable requests for the informa4 tion that is the subject of the sum5 mons, and 

6 ‘‘(II) is attached to such sum7 mons,’’. 

8 (b) ESTABLISHMENT THAT REASONABLE REQUESTS

9 FOR INFORMATION WERE MADE.—Subsection (j) of sec10 tion 6503 is amended by adding at the end the following 

11 new paragraph: 

12 ‘‘(4) ESTABLISHMENT THAT REASONABLE RE13 QUESTS FOR INFORMATION WERE MADE.—In any 

14 court proceeding described in paragraph (3), the 

15 Secretary shall establish that reasonable requests 

16 were made for the information that is the subject of 

17 the summons.’’. 

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

19 this section shall apply to summonses issued after the date 

20 of the enactment of this Act. 

21 SEC. 308. LIMITATION ON ACCESS OF NON-INTERNAL REV22 ENUE SERVICE EMPLOYEES TO RETURNS 

23 AND RETURN INFORMATION. 

24 (a) IN GENERAL.—Section 7602 is amended by add25 ing at the end the following new subsection: 


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1 ‘‘(f) LIMITATION ON ACCESS OF PERSONS OTHER

2 THAN INTERNAL REVENUE SERVICE OFFICERS AND EM3 PLOYEES.—The Secretary shall not, under the authority 

4 of section 6103(n), provide any books, papers, records, or 

5 other data obtained pursuant to this section to any person 

6 authorized under section 6103(n), except when such per7 son requires such information for the sole purpose of pro8 viding expert evaluation and assistance to the Internal 

9 Revenue Service. No person other than an officer or em10 ployee of the Internal Revenue Service or the Office of 

11 Chief Counsel may, on behalf of the Secretary, question 

12 a witness under oath whose testimony was obtained pursu13 ant to this section.’’. 

14 (b) EFFECTIVE DATE.— 

15 (1) IN GENERAL.—Except as provided in para16 graph (2), the amendment made by this section shall 

17 take effect on the date of the enactment of this Act. 

18 (2) APPLICATION TO CONTRACTS IN EFFECT.— 

19 The amendment made by this section shall apply to 

20 any contract in effect under section 6103(n) of the 

21 Internal Revenue Code of 1986, pursuant to tem22 porary Treasury Regulation section 301.7602–1T 

23 proposed in Internal Revenue Bulletin 2014–28, 

24 Treasury Regulation section 301.7602–1(b)(3), or 


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1 any similar or successor regulation, that is in effect 

2 on the date of the enactment of this Act. 

3 TITLE IV—ORGANIZATIONAL 

4 MODERNIZATION 

5 SEC. 401. MODIFICATION OF TITLE OF COMMISSIONER OF 

6 INTERNAL REVENUE AND RELATED OFFI7 CIALS. 

8 (a) IN GENERAL.—Section 7803(a)(1)(A) is amended 

9 by striking ‘‘Commissioner of Internal Revenue’’ and in10 serting ‘‘Administrator of the Internal Revenue Service’’. 

11 (b) CONFORMING AMENDMENTS RELATED TO SEC12 TION 7803.— 

13 (1) Subsections (a)(1)(B), (a)(1)(C), (b)(3), 

14 (c)(1)(B)(i), and (c)(1)(B)(ii) of section 7803 are 

15 each amended by striking ‘‘Commissioner of Internal 

16 Revenue’’ and inserting ‘‘Administrator of the Inter17 nal Revenue Service’’. 

18 (2) Section 7803(b)(2)(A) is amended by strik19 ing ‘‘Commissioner’s’’ and inserting ‘‘Administra20 tor’s’’. 

21 (3) Subsections (a)(1)(D), (a)(1)(E), (a)(2), 

22 (a)(3), (a)(4), (b)(2)(A), (b)(2)(D), (b)(3), 

23 (c)(2)(B)(iii), (c)(2)(C)(iv), and (c)(3) of section 

24 7803, as amended by the preceding paragraphs of 

25 this subsection, are amended by striking ‘‘CommisVerDate Sep 11 2014 22:47 Apr 11, 2018 Jkt 079200 PO 00000 Frm 00025 Fmt 6652 Sfmt 6201 E:\BILLS\H5444.IH H5444

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1 sioner’’ each place it appears therein and inserting 

2 ‘‘Administrator’’. 

3 (4) The heading of section 7803 is amended by 

4 striking ‘‘COMMISSIONER OF INTERNAL REV5 ENUE’’ and inserting ‘‘ADMINISTRATOR OF THE

6 INTERNAL REVENUE SERVICE’’. 

7 (5) The heading of section 7803(a) is amended 

8 by striking ‘‘COMMISSIONER OF INTERNAL REV9 ENUE’’ and inserting ‘‘ADMINISTRATOR OF THE IN10 TERNAL REVENUE SERVICE’’. 

11 (6) The heading of section 7803(c)(3) is 

12 amended by striking ‘‘COMMISSIONER’’ and inserting 

13 ‘‘ADMINISTRATOR’’. 

14 (7) The table of sections for subchapter A of 

15 chapter 80 is amended by striking the item relating 

16 to section 7803 and inserting the following new 

17 item: 

‘‘Sec. 7803. Administrator of the Internal Revenue Service; other officials.’’. 

18 (c) OTHER CONFORMING AMENDMENTS TO THE IN19 TERNAL REVENUE CODE OF 1986.— 

20 (1) Section 6307(c) is amended by striking 

21 ‘‘Commissioner of Internal Revenue’’ and inserting 

22 ‘‘Administrator of the Internal Revenue Service’’. 

23 (2) Section 6673(a)(2)(B) is amended by strik24 ing ‘‘Commissioner of Internal Revenue’’ and insertVerDate Sep 11 2014 22:47 Apr 11, 2018 Jkt 079200 PO 00000 Frm 00026 Fmt 6652 Sfmt 6201 E:\BILLS\H5444.IH H5444

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1 ing ‘‘Administrator of the Internal Revenue Serv2 ice’’. 

3 (3) Section 6707(c) is amended by striking 

4 ‘‘Commissioner’’ and inserting ‘‘Administrator’’. 

5 (4) Section 6707A(d) is amended— 

6 (A) in paragraph (1), by striking ‘‘Com7 missioner of Internal Revenue’’ and inserting 

8 ‘‘Administrator of the Internal Revenue Serv9 ice’’; and 

10 (B) in paragraph (3), by striking ‘‘Com11 missioner’’ each place it appears and inserting 

12 ‘‘Administrator’’. 

13 (5)(A) Subsections (a) and (g) of section 7345 

14 are each amended by striking ‘‘Commissioner of In15 ternal Revenue’’ and inserting ‘‘Administrator of the 

16 Internal Revenue Service’’. 

17 (B) Section 7345(g) is amended— 

18 (i) by striking ‘‘Deputy Commissioner for 

19 Services and Enforcement’’ and inserting ‘‘Dep20 uty Administrator for Services and Enforce21 ment’’; and 

22 (ii) by striking ‘‘Commissioner of an oper23 ating division’’ and inserting ‘‘Administrator of 

24 an operating division’’. 


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1 (C) Subsections (c)(1), (d) and (e)(1) of section 

2 7345 are each amended by striking ‘‘Commissioner’’ 

3 each place it appears therein and inserting ‘‘Admin4 istrator’’. 

5 (6) Section 7435(e) is amended by striking 

6 ‘‘Commissioner’’ each place it appears therein and 

7 inserting ‘‘Administrator’’. 

8 (7) Section 7409(a)(2)(B) is amended by strik9 ing ‘‘Commissioner of Internal Revenue’’ and insert10 ing ‘‘Administrator of the Internal Revenue Serv11 ice’’. 

12 (8) Section 7608(c) is amended— 

13 (A) in paragraph (1), by striking ‘‘the 

14 Commissioner of Internal Revenue (or, if des15 ignated by the Commissioner, the Deputy Com16 missioner or an Assistant Commissioner of In17 ternal Revenue)’’ and inserting ‘‘the Adminis18 trator of the Internal Revenue Service (or, if 

19 designated by the Administrator, the Deputy 

20 Administrator or an Assistant Administrator of 

21 the Internal Revenue Service)’’; and 

22 (B) in paragraph (2) by striking ‘‘Commis23 sioner’’ and inserting ‘‘Administrator’’. 


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1 (9) Section 7611(b)(3)(C) is amended by strik2 ing ‘‘regional commissioner’’ and inserting ‘‘regional 

3 administrator’’. 

4 (10) Section 7701(a)(13) is amended to read as 

5 follows: 

6 ‘‘(13) ADMINISTRATOR.—The term ‘Adminis7 trator’, except where the context clearly indicates 

8 otherwise, means the Administrator of the Internal 

9 Revenue Service.’’. 

10 (11)(A) Section 7804(a) is amended by striking 

11 ‘‘Commissioner of Internal Revenue’’ and inserting 

12 ‘‘Administrator of the Internal Revenue Service’’. 

13 (B) Subsections (a), (b)(1), and (b)(2) of sec14 tion 7804(a), as amended by subparagraph (A), are 

15 each amended by striking ‘‘Commissioner’’ each 

16 place it appears therein and inserting ‘‘Adminis17 trator’’. 

18 (12) Section 7811(c)(1) is amended by striking 

19 ‘‘the Commissioner of Internal Revenue, or the Dep20 uty Commissioner of Internal Revenue’’ and insert21 ing ‘‘the Administrator of the Internal Revenue 

22 Service, or the Deputy Commissioner of the Internal 

23 Revenue Service’’. 

24 (d) AMENDMENTS TO SECTION 8D OF THE INSPEC25 TOR GENERAL ACT OF 1978.— 


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1 (1) Subsections (g)(2), (k)(1)(C), (l)(1), and 

2 (l)(2)(A) of section 8D of the Inspector General Act 

3 of 1978 are each amended by striking ‘‘Commis4 sioner of Internal Revenue’’ and inserting ‘‘Adminis5 trator of the Internal Revenue Service’’. 

6 (2) Section 8D(l)(2)(B) of such Act is amended 

7 by striking ‘‘Commissioner’’ each place it appears 

8 therein and inserting ‘‘Administrator’’. 

9 (e) OTHER REFERENCES.—Any reference in any pro10 vision of law, or regulation or other guidance, to the Com11 missioner of Internal Revenue, or to any Deputy or Assist12 ant Commissioner of Internal Revenue, or to a Commis13 sioner of any division or region of the Internal Revenue 

14 Service, shall be treated as a reference to the Adminis15 trator of the Internal Revenue Service, or to the appro16 priate Deputy or Assistant Administrator of the Internal 

17 Revenue Service, or to the appropriate Administrator of 

18 such division or region, respectively. 

19 (f) CONTINUITY.—In the case of any individual ap20 pointed by the President, by and with the advice and con21 sent of the Senate, as Commissioner of Internal Revenue 

22 under section 7803(a)(1)(A) of the Internal Revenue Code 

23 of 1986, and serving in such position immediately before 

24 the date of the enactment of this Act, the amendments 


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1 made by this section shall be construed as changing the 

2 title of such individual and shall not be construed to— 

3 (1) require the reappoint of such individual 

4 under such section; or 

5 (2) alter the remaining term of such person 

6 under section 7803(a)(1)(B). 

7 SEC. 402. OFFICE OF THE NATIONAL TAXPAYER ADVOCATE. 

8 (a) TAXPAYER ADVOCATE DIRECTIVES.— 

9 (1) IN GENERAL.—Section 7803(c) is amended 

10 by adding at the end the following new paragraph: 

11 ‘‘(5) TAXPAYER ADVOCATE DIRECTIVES.—In 

12 the case of any Taxpayer Advocate Directive issued 

13 by the National Taxpayer Advocate pursuant to a 

14 delegation of authority from the Administrator of 

15 the Internal Revenue Service— 

16 ‘‘(A) the Administrator or a Deputy Ad17 ministrator shall modify, rescind, or ensure 

18 compliance with such directive not later than 90 

19 days after the issuance of such directive, and 

20 ‘‘(B) in the case of any directive which is 

21 modified or rescinded by a Deputy Adminis22 trator, the National Taxpayer Advocate may 

23 (not later than 90 days after such modification 

24 or rescission) appeal to the Administrator and 

25 the Administrator shall (not later than 90 days 


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1 after such appeal is made) ensure compliance 

2 with such directive as issued by the National 

3 Taxpayer Advocate or provide the National 

4 Taxpayer Advocate with a detailed description 

5 of the reasons for any modification or rescission 

6 made or upheld by the Administrator pursuant 

7 to such appeal.’’. 

8 (2) REPORT TO CERTAIN COMMITTEES OF CON9 GRESS REGARDING DIRECTIVES.—Section 

10 7803(c)(2)(B)(ii) is amended by redesignating sub11 clauses (VIII) through (XI) as subclauses (IX) 

12 through (XII), respectively, and by inserting after 

13 subclause (VII) the following new subclause: 

14 ‘‘(VIII) identify any Taxpayer 

15 Advocate Directive which was not 

16 honored by the Internal Revenue 

17 Service in a timely manner, as speci18 fied under paragraph (5);’’. 

19 (b) NATIONAL TAXPAYER ADVOCATE ANNUAL RE20 PORTS TO CONGRESS.— 

21 (1) INCLUSION OF MOST SERIOUS TAXPAYER

22 PROBLEMS.—Section 7803(c)(2)(B)(ii)(III) is 

23 amended by striking ‘‘at least 20’’ and inserting 

24 ‘‘the 10’’. 


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1 (2) COORDINATION WITH TREASURY INSPECTOR

2 GENERAL FOR TAX ADMINISTRATION.—Section 

3 7803(c)(2) is amended by adding at the end the fol4 lowing new subparagraph: 

5 ‘‘(E) COORDINATION WITH TREASURY IN6 SPECTOR GENERAL FOR TAX ADMINISTRA7 TION.—Before beginning any research or study, 

8 the National Taxpayer Advocate shall coordi9 nate with the Treasury Inspector General for 

10 Tax Administration to ensure that the National 

11 Taxpayer Advocate does not duplicate any ac12 tion that the Treasury Inspector General for 

13 Tax Administration has already undertaken or 

14 has a plan to undertake.’’. 

15 (3) STATISTICAL SUPPORT.— 

16 (A) IN GENERAL.—Section 6108 is amend17 ed by adding at the end the following new sub18 section: 

19 ‘‘(d) STATISTICAL SUPPORT FOR NATIONAL TAX20 PAYER ADVOCATE.—The Secretary shall, upon request of 

21 the National Taxpayer Advocate, provide the National 

22 Taxpayer Advocate with statistical support in connection 

23 with the preparation by the National Taxpayer Advocate 

24 of the annual report described in section 

25 7803(c)(2)(B)(ii). Such statistical support shall include 


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1 statistical studies, compilations, and the review of infor2 mation provided by the National Taxpayer Advocate for 

3 statistical validity and sound statistical methodology.’’. 

4 (B) DISCLOSURE OF REVIEW.—Section 

5 7803(c)(2)(B)(ii), as amended by subsection 

6 (a), is amended by redesignating subclause 

7 (XII) as subclause (XIII) and by inserting after 

8 subclause (XI) the following new subclause: 

9 ‘‘(XII) with respect to any statis10 tical information included in such re11 port, include a statement of whether 

12 such statistical information was re13 viewed or provided by the Secretary 

14 under section 6108(d) and, if so, 

15 whether the Secretary determined 

16 such information to be statistically 

17 valid and based on sound statistical 

18 methodology.’’. 

19 (C) CONFORMING AMENDMENT.—Section 

20 7803(c)(2)(B)(iii) is amended by adding at the 

21 end the following: ‘‘The preceding sentence 

22 shall not apply with respect to statistical infor23 mation provided to the Secretary for review, or 

24 received from the Secretary, under section 

25 6108(d).’’. 


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1 (c) SALARY OF NATIONAL TAXPAYER ADVOCATE.— 

2 Section 7803(c)(1)(B)(i) is amended by striking ‘‘, or, if 

3 the Secretary of the Treasury so determines, at a rate 

4 fixed under section 9503 of such title’’. 

5 (d) EFFECTIVE DATE.— 

6 (1) IN GENERAL.—Except as otherwise pro7 vided in this subsection, the amendments made by 

8 this section shall take effect on the date of the en9 actment of this Act. 

10 (2) SALARY OF NATIONAL TAXPAYER ADVO11 CATE.—The amendment made by subsection (c) 

12 shall apply to compensation paid to individuals ap13 pointed as the National Taxpayer Advocate after the 

14 date of the enactment of this Act. 

15 SEC. 403. ELIMINATION OF IRS OVERSIGHT BOARD. 

16 (a) IN GENERAL.—Subchapter A of chapter 80 is 

17 amended by striking section 7802 (and by striking the 

18 item relating to such section in the table of sections of 

19 such subchapter). 

20 (b) CONFORMING AMENDMENTS.— 

21 (1) Section 4946(c) is amended by adding ‘‘or’’ 

22 at the end of paragraph (5), by striking ‘‘, or’’ at 

23 the end of paragraph (6) and inserting a period, and 

24 by striking paragraph (7). 


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1 (2) Section 6103(h) is amended by striking 

2 paragraph (6). 

3 (3) Section 7803(a) is amended by striking 

4 paragraph (4). 

5 (4) Section 7803(c)(1)(B)(ii) is amended by 

6 striking ‘‘and the Oversight Board’’. 

7 (5) Section 7803(c)(2)(B)(iii) is amended by 

8 striking ‘‘the Oversight Board,’’. 

9 (6) Section 8D of the Inspector General Act of 

10 1978 is amended— 

11 (A) in subsections (g)(2) and (h), by strik12 ing ‘‘the Internal Revenue Service Oversight 

13 Board and’’; 

14 (B) in subsection (l)(1), by striking ‘‘or the 

15 Internal Revenue Service Oversight Board’’; 

16 and 

17 (C) in subsection (l)(2), by striking ‘‘and 

18 the Internal Revenue Service Oversight Board’’. 

19 SEC. 404. MODERNIZATION OF INTERNAL REVENUE SERV20 ICE ORGANIZATIONAL STRUCTURE. 

21 (a) IN GENERAL.—Not later than September 30, 

22 2020, the Administrator of the Internal Revenue Service 

23 shall submit to Congress a comprehensive written plan to 

24 redesign the organization of the Internal Revenue Service. 

25 Such plan shall— 


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1 (1) ensure the successful implementation of the 

2 priorities specified by Congress in this Act; 

3 (2) prioritize taxpayer services to ensure that 

4 all taxpayers easily and readily receive the assistance 

5 that they need; 

6 (3) streamline the structure of the agency in7 cluding minimizing the duplication of services and 

8 responsibilities within the agency; 

9 (4) best position the Internal Revenue Service 

10 to combat cybersecurity and other threats to the In11 ternal Revenue Service; and 

12 (5) address whether the Criminal Investigation 

13 Division of the Internal Revenue Service should re14 port directly to the Administrator. 

15 (b) REPEAL OF RESTRICTION ON ORGANIZATIONAL

16 STRUCTURE OF INTERNAL REVENUE SERVICE.—Para17 graph (3) of section 1001(a) of the Internal Revenue Serv18 ice Restructuring and Reform Act of 1998 shall cease to 

19 apply beginning 1 year after the date on which the Admin20 istrator of the Internal Revenue Service submits to Con21 gress the plan described in subsection (a). 


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1 TITLE V—TAX COURT 

2 SEC. 501. DISQUALIFICATION OF JUDGE OR MAGISTRATE 

3 JUDGE OF THE TAX COURT. 

4 (a) IN GENERAL.—Part II of subchapter C of chap5 ter 76 is amended by adding at the end the following new 

6 section: 

7 ‘‘SEC. 7467. DISQUALIFICATION OF JUDGE OR MAGISTRATE 

8 JUDGE OF THE TAX COURT. 

9 ‘‘Section 455 of title 28, United States Code, shall 

10 apply to judges and magistrate judges of the Tax Court 

11 and to proceedings of the Tax Court.’’. 

12 (b) CLERICAL AMENDMENT.—The table of sections 

13 for such part is amended by adding at the end the fol14 lowing new item: 

‘‘Sec. 7467. Disqualification of judge or magistrate judge of the Tax Court.’’. 

15 SEC. 502. OPINIONS AND JUDGMENTS. 

16 (a) IN GENERAL.—Section 7459 is amended by strik17 ing all the precedes subsection (c) and inserting the fol18 lowing: 

19 ‘‘SEC. 7459. OPINIONS AND JUDGMENTS. 

20 ‘‘(a) REQUIREMENT.—An opinion upon any pro21 ceeding instituted before the Tax Court and a judgment 

22 thereon shall be made as quickly as practicable. The judg23 ment shall be made by a judge in accordance with the 


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1 opinion of the Tax Court, and such judgment so made 

2 shall, when entered, be the judgment of the Tax Court. 

3 ‘‘(b) INCLUSION OF FINDINGS OF FACT IN OPIN4 ION.—It shall be the duty of the Tax Court and of each 

5 division to include in its opinion or memorandum opinion 

6 upon any proceeding, its findings of fact. The Tax Court 

7 shall issue in writing all of its findings of fact, opinions, 

8 and memorandum opinions. Subject to such conditions as 

9 the Tax Court may by rule provide, the requirements of 

10 this subsection and of section 7460 are met if findings 

11 of fact or opinion are stated orally and recorded in the 

12 transcript of the proceedings.’’. 

13 (b) CONFORMING AMENDMENTS TO SECTION

14 7459.— 

15 (1) Subsections (c), (d), (e), and (f) of section 

16 7459 are each amended by striking ‘‘decision’’ each 

17 place it appears and inserting ‘‘judgment’’. 

18 (2) The headings of subsections (c), (d), and (e) 

19 of section 7459 are each amended by striking ‘‘DE20 CISION’’ and inserting ‘‘JUDGMENT’’. 

21 (3) The item relating to section 7459 in the 

22 table of sections for part II of subchapter C of chap23 ter 76 is amended to read as follows: 

‘‘Sec. 7459. Opinions and judgments.’’. 

24 (c) OTHER CONFORMING AMENDMENTS.— 


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1 (1) The following provisions are each amended 

2 by striking ‘‘decision’’ and inserting ‘‘judgment’’: 

3 (A) Section 1313(a)(1). 

4 (B) Section 6213(a). 

5 (C) Section 6214(d). 

6 (D) Section 6225(a)(2). 

7 (E) Section 6226(g). 

8 (F) Section 6228(a)(6). 

9 (G) Subsections (a)(3)(B) and (c)(1)(A)(ii) 

10 of section 6230. 

11 (H) Section 6247(d). 

12 (I) Section 6252(e). 

13 (J) Section 6404(h)(2)(C). 

14 (K) Section 6503(a)(1). 

15 (L) Section 6673(a)(1)(C). 

16 (M) Subsections (c), (f), and (g) of section 

17 6861. 

18 (N) Section 6863(b)(3)(C). 

19 (O) Section 7428(a). 

20 (P) Section 7428(c)(1)(C)(i). 

21 (Q) Section 7430(f)(3). 

22 (R) Section 7436(c)(2). 

23 (S) Section 7461(b)(2). 

24 (T) Subsections (a)(4), (b), and (d) of sec25 tion 7463. 


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1 (U) Subsections (a)(2)(B) and (b)(4) of 

2 section 7476. 

3 (V) Section 7477(a). 

4 (W) Section 7478(a)(2). 

5 (X) Subsections (a)(2) and (c) of section 

6 7479. 

7 (2) The following provisions are each amended 

8 by striking ‘‘decision’’ each place it appears and in9 serting ‘‘judgment’’: 

10 (A) Subsections (a) and (b)(3) of section 

11 6215. 

12 (B) Section 6226(h). 

13 (C) Section 6247(e). 

14 (D) Subsections (d) and (e) of section 

15 6861. 

16 (E) Section 6863(b)(2). 

17 (F) Section 7422. 

18 (G) Subsections (a) and (b) of section 

19 7460. 

20 (H) Subsections (a), (b), (c), and (d) of 

21 section 7463. 

22 (I) Section 7482. 

23 (J) Section 7483. 

24 (K) Section 7485(b). 

25 (L) Section 7481. 


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1 (3) Sections 7422 and 7482 are each amended 

2 by striking ‘‘decisions’’ each place it appears and in3 serting ‘‘judgments’’. 

4 (4) Section 7430(f)(1) is amended by striking 

5 ‘‘decision or’’ both places it appears. 

6 (5) Subsections (a) and (b) of section 7460 are 

7 each amended by striking ‘‘report’’ each place it ap8 pears and inserting ‘‘opinion’’. 

9 (6) Section 7461(a) is amended— 

10 (A) by striking ‘‘reports’’ and inserting 

11 ‘‘opinions’’; and 

12 (B) by striking ‘‘report’’ and inserting 

13 ‘‘opinion’’. 

14 (7) Section 7462 is amended by striking ‘‘re15 ports’’ each place it appears and inserting ‘‘opin16 ions’’. 

17 (8) Section 7487(1) is amended by striking 

18 ‘‘decisions’’ and inserting ‘‘judgments’’. 

19 (9) The headings of sections 6214(b), 7463(b), 

20 7481(a), 7481(b), 7481(d), and 7485(b) are each 

21 amended by striking ‘‘DECISIONS’’ and inserting 

22 ‘‘JUDGMENTS’’. 

23 (10) The headings of sections 6226(h), 6247(e), 

24 6861(c), 6861(d), 7443A(c), 7481(a)(2), and 


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1 7481(a)(3) are each amended by striking ‘‘DECI2 SION’’ and inserting ‘‘JUDGMENT’’. 

3 (11) The headings of sections 6863(b)(2), 

4 6863(b)(3), 7430(f)(3), and 7482(a)(2)(B) are each 

5 amended by striking ‘‘DECISION’’ and inserting 

6 ‘‘JUDGMENT’’. 

7 (12) The heading of section 7436(c)(2) is 

8 amended by striking ‘‘DECISIONS’’ and inserting 

9 ‘‘JUDGMENT’’. 

10 (13) The heading of section 7460(a) is amend11 ed by striking ‘‘REPORTS’’ and inserting ‘‘OPIN12 IONS’’. 

13 (14) The heading of section 7462 is amended 

14 by striking ‘‘REPORTS’’ and inserting ‘‘OPIN15 IONS’’. 

16 (15) The heading of subchapter D of chapter 

17 76 is amended by striking ‘‘Decisions’’ and insert18 ing ‘‘Judgments’’. 

19 (16) The heading of section 7481 is amended 

20 by striking ‘‘DECISION’’ and inserting ‘‘JUDG21 MENT’’. 

22 (17) The item relating to section 7462 in the 

23 table of sections for part II of subchapter C of chap24 ter 76 is amended to read as follows: 

‘‘Sec. 7462. Publication of opinions.’’. 


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1 (18) The item relating to subchapter D in the 

2 table of subchapters for chapter 76 is amended to 

3 read as follows: 

‘‘SUBCHAPTER D.—COURT REVIEW OF TAX COURT JUDGMENTS’’. 

4 (19) The item relating to section 7481 in the 

5 table of sections for part III of subchapter D of 

6 chapter 76 is amended to read as follows: 

‘‘Sec. 7481. Date when Tax Court judgment becomes final.’’. 

7 (d) CONTINUING EFFECT OF LEGAL DOCUMENTS.— 

8 All orders, decisions, reports, rules, permits, agreements, 

9 grants, contracts, certificates, licenses, registrations, privi10 leges, and other administrative actions, in connection with 

11 the Tax Court, which are in effect at the time this section 

12 takes effect, or were final before the effective date of this 

13 section and are to become effective on or after the effective 

14 date of this section, shall continue in effect according to 

15 their terms until modified, terminated, superseded, set 

16 aside, or revoked in accordance with law by the Tax Court. 

17 SEC. 503. TITLE OF SPECIAL TRIAL JUDGE CHANGED TO 

18 MAGISTRATE JUDGE OF THE TAX COURT. 

19 (a) IN GENERAL.—Section 7443A is amended— 

20 (1) by striking ‘‘special trial judges’’ in sub21 sections (a) and (e) and inserting ‘‘magistrate 

22 judges of the Tax Court’’; 


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1 (2) by striking ‘‘special trial judges of the 

2 court’’ in subsection (b) and inserting ‘‘magistrate 

3 judges of the Tax Court’’; and 

4 (3) by striking ‘‘special trial judge’’ in sub5 sections (c) and (d) and inserting ‘‘magistrate judge 

6 of the Tax Court’’. 

7 (b) CONFORMING AMENDMENTS.— 

8 (1) The heading of section 7443A is amended 

9 by striking ‘‘SPECIAL TRIAL JUDGES’’ and insert10 ing ‘‘MAGISTRATE JUDGES OF THE TAX

11 COURT’’. 

12 (2) The heading of section 7443A(b) is amend13 ed by striking ‘‘SPECIAL TRIAL JUDGES’’ and insert14 ing ‘‘MAGISTRATE JUDGES OF THE TAX COURT’’. 

15 (3) The item relating to section 7443A in the 

16 table of sections for part I of subchapter C of chap17 ter 76 is amended to read as follows: 

‘‘Sec. 7443A. Magistrate judges of the Tax Court.’’. 

18 (4) The heading of section 7448 is amended by 

19 striking ‘‘SPECIAL TRIAL JUDGES’’ and inserting 

20 ‘‘MAGISTRATE JUDGES OF THE TAX COURT’’. 

21 (5) Section 7448 is amended— 

22 (A) by striking ‘‘special trial judge’s’’ each 

23 place it appears in subsections (a)(6), (c)(1), 

24 (d), and (m)(1) and inserting ‘‘magistrate judge 

25 of the Tax Court’s’’; and 


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1 (B) by striking ‘‘special trial judge’’ each 

2 place it appears other than in subsection (n) 

3 and inserting ‘‘magistrate judge of the Tax 

4 Court’’. 

5 (6) Section 7448(n) is amended— 

6 (A) by striking ‘‘special trial judge which 

7 are allowable’’ and inserting ‘‘magistrate judge 

8 of the Tax Court which are allowable’’; and 

9 (B) by striking ‘‘special trial judge of the 

10 Tax Court’’ both places it appears and inserting 

11 ‘‘magistrate judge of the Tax Court’’. 

12 (7) The heading of section 7448(b)(2) is 

13 amended by striking ‘‘SPECIAL TRIAL JUDGES’’ and 

14 inserting ‘‘MAGISTRATE JUDGES OF THE TAX

15 COURT’’. 

16 (8) The item relating to section 7448 in the 

17 table of sections for part I of subchapter C of chap18 ter 76 is amended to read as follows: 

‘‘Sec. 7448. Annuities to surviving spouses and dependent children of judges 

and magistrate judges of the Tax Court.’’. 

19 (9) Section 7456(a) is amended— 

20 (A) by striking ‘‘special trial judge’’ each 

21 place it appears and inserting ‘‘magistrate 

22 judge’’; and 

23 (B) by striking ‘‘(or by the clerk’’ and in24 serting ‘‘of the Tax Court (or by the clerk’’. 


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1 (10) Section 7466(a) is amended by striking 

2 ‘‘special trial judge’’ and inserting ‘‘magistrate 

3 judge’’. 

4 (11) Section 7470A is amended by striking 

5 ‘‘special trial judges’’ both places it appears in sub6 sections (a) and (b) and inserting ‘‘magistrate 

7 judges’’. 

8 (12) Section 7471(a)(2)(A) is amended by 

9 striking ‘‘special trial judges’’ and inserting ‘‘mag10 istrate judges’’. 

11 (13) Section 7471(c) is amended— 

12 (A) by striking ‘‘SPECIAL TRIAL JUDGES’’ 

13 in the heading and inserting ‘‘MAGISTRATE

14 JUDGES OF THE TAX COURT’’; and 

15 (B) by striking ‘‘special trial judges’’ and 

16 inserting ‘‘magistrate judges’’. 

17 SEC. 504. REPEAL OF DEADWOOD RELATED TO BOARD OF 

18 TAX APPEALS. 

19 (a) Section 7459 is amended by striking subsection 

20 (f) and redesignating subsection (g) as subsection (f). 

21 (b) Section 7447(a)(3) is amended to read as follows: 

22 ‘‘(3) In any determination of length of service 

23 as judge or as a judge of the Tax Court of the 

24 United States there shall be included all periods 


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48 

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1 (whether or not consecutive) during which an indi2 vidual served as judge.’’. 

Æ 


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