IB 

Union Calendar No. 488 

115TH CONGRESS 

2D SESSION H. R. 5444 

[Report No. 115–637, Part I] 

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 

APRIL 13, 2018 

Additional sponsors: Mr. MCGOVERN, Mr. SESSIONS, and Mr. MARCHANT

APRIL 13, 2018 

Reported from the Committee on Ways and Means with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 

APRIL 13, 2018 

The Committee on Financial Services discharged; committed to the Committee 

of the Whole House on the State of the Union and ordered to be printed 

[For text of introduced bill, see copy of bill as introduced on April 10, 2018] 


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A BILL 

To amend the Internal Revenue Code of 1986 to modernize 

and improve the Internal Revenue Service, and for other 

purposes. 


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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 otherwise 

7 expressly provided, whenever in this Act an amendment or 

8 repeal is expressed in terms of an amendment to, or repeal 

9 of, a section or other provision, the reference shall be consid10 ered to be made to a section or other provision of the Inter11 nal Revenue Code of 1986. 

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

13 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. 


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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. 

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 adding 

6 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 as 

10 the ‘Internal Revenue Service Independent Office of 

11 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 official 

16 to be known as the ‘Chief of Appeals’. The Chief 

17 of Appeals shall report directly to the Adminis18 trator of the Internal Revenue Service and shall 

19 be entitled to compensation at the same rate as 


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1 the highest rate of basic pay established for the 

2 Senior Executive Service under section 5382 of 

3 title 5, United States Code. 

4 ‘‘(B) APPOINTMENT.—The Chief of Appeals 

5 shall be appointed by the Administrator of the 

6 Internal Revenue Service without regard to the 

7 provisions of title 5, United States Code, relating 

8 to appointments in the competitive service or the 

9 Senior Executive Service. 

10 ‘‘(C) QUALIFICATIONS.—An individual ap11 pointed under subparagraph (B) shall have expe12 rience and expertise in— 

13 ‘‘(i) administration of, and compliance 

14 with, Federal tax laws, 

15 ‘‘(ii) a broad range of compliance 

16 cases, and 

17 ‘‘(iii) management of large service or18 ganizations. 

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

20 shall be the function of the Internal Revenue Service 

21 Independent Office of Appeals to resolve Federal tax 

22 controversies without litigation on a basis which— 

23 ‘‘(A) is fair and impartial to both the Gov24 ernment and the taxpayer, 


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1 ‘‘(B) promotes a consistent application and 

2 interpretation of, and voluntary compliance 

3 with, the Federal tax laws, and 

4 ‘‘(C) enhances public confidence in the in5 tegrity and efficiency of the Internal Revenue 

6 Service. 

7 ‘‘(4) RIGHT OF APPEAL.—The resolution process 

8 described in paragraph (3) shall be generally avail9 able to all taxpayers. 

10 ‘‘(5) LIMITATION ON DESIGNATION OF CASES AS

11 NOT ELIGIBLE FOR REFERRAL TO INDEPENDENT OF12 FICE OF APPEALS.— 

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

14 is in receipt of notice of deficiency authorized 

15 under section 6212 requests referral to the Inter16 nal Revenue Service Independent Office of Ap17 peals and such request is denied, the Adminis18 trator of the Internal Revenue Service shall pro19 vide such taxpayer a written notice which— 

20 ‘‘(i) provides a detailed description of 

21 the facts involved, the basis for the decision 

22 to deny the request, and a detailed expla23 nation of how the basis of such decision ap24 plies to such facts, and 


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1 ‘‘(ii) describes the procedures pro2 scribed under subparagraph (C) for pro3 testing the decision to deny the request. 

4 ‘‘(B) REPORT TO CONGRESS.—The Admin5 istrator of the Internal Revenue Service shall 

6 submit a written report to Congress on an an7 nual basis which includes the number of requests 

8 described in subparagraph (A) which were de9 nied and the reasons (described by category) that 

10 such requests were denied. 

11 ‘‘(C) PROCEDURES FOR PROTESTING DE12 NIAL OF REQUEST.—The Administrator of the 

13 Internal Revenue Service shall prescribe proce14 dures for protesting to the Administrator of the 

15 Internal Revenue Service (personally and not 

16 through any delegate) a denial of a request de17 scribed in subparagraph (A). 

18 ‘‘(D) NOT APPLICABLE TO FRIVOLOUS POSI19 TIONS.—This paragraph shall not apply to a re20 quest for referral to the Internal Revenue Service 

21 Independent Office of Appeals which is denied on 

22 the basis that the issue involved is a frivolous po23 sition (within the meaning of section 6702(c)). 

24 ‘‘(6) STAFF.— 


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1 ‘‘(A) IN GENERAL.—All personnel in the In2 ternal Revenue Service Independent Office of Ap3 peals shall report to the Chief of Appeals. 

4 ‘‘(B) ACCESS TO STAFF OF OFFICE OF THE

5 CHIEF COUNSEL.—The Chief of Appeals shall 

6 have authority to obtain legal assistance and ad7 vice from the staff of the Office of the Chief 

8 Counsel. The Chief Counsel shall ensure that 

9 such assistance and advice is provided by staff of 

10 the Office of the Chief Counsel who were not in11 volved in the case with respect to which such as12 sistance and advice is sought and who are not 

13 involved in preparing such case for litigation. 

14 ‘‘(7) ACCESS TO CASE FILES.— 

15 ‘‘(A) IN GENERAL.—In the case of any spec16 ified taxpayer with respect to which a conference 

17 with the Internal Revenue Service Independent 

18 Office of Appeals has been scheduled, the Chief of 

19 Appeals shall ensure that such taxpayer is pro20 vided access to the nonprivileged portions of the 

21 case file on record regarding the disputed issues 

22 (other than documents provided by the taxpayer 

23 to the Internal Revenue Service) not later than 

24 10 days before the date of such conference. 


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1 ‘‘(B) TAXPAYER ELECTION TO EXPEDITE

2 CONFERENCE.—If the taxpayer so elects, sub3 paragraph (A) shall be applied by substituting 

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

5 the date of such conference’. 

6 ‘‘(C) SPECIFIED TAXPAYER.—For purposes 

7 of this paragraph— 

8 ‘‘(i) IN GENERAL.—The term ‘specified 

9 taxpayer’ means— 

10 ‘‘(I) in the case of any taxpayer 

11 who is a natural person, a taxpayer 

12 whose adjusted gross income does not 

13 exceed $400,000, and 

14 ‘‘(II) in the case of any other tax15 payer, a taxpayer whose gross receipts 

16 do not exceed $5,000,000. 

17 ‘‘(ii) AGGREGATION RULE.—Rules 

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

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

20 (b) CONFORMING AMENDMENTS.— 

21 (1) The following provisions are each amended 

22 by striking ‘‘Internal Revenue Service Office of Ap23 peals’’ and inserting ‘‘Internal Revenue Service Inde24 pendent Office of Appeals’’: 

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


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

2 (C) Subsections (b)(1) and (d)(3) of section 

3 6330. 

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

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

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

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

8 (c)(1) of section 7123. 

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

10 of section 7430. 

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

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

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

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

15 place it appears and inserting ‘‘Internal Revenue 

16 Service Independent Office of Appeals’’. 

17 (3) The heading of section 6330(d)(3) is amended 

18 by inserting ‘‘INDEPENDENT’’ after ‘‘IRS’’. 

19 (c) OTHER REFERENCES.—Any reference in any pro20 vision of law, or regulation or other guidance, to the Inter21 nal Revenue Service Office of Appeals shall be treated as 

22 a reference to the Internal Revenue Service Independent Of23 fice of Appeals. 

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

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1 ternal Revenue Service Restructuring and Reform Act of 

2 1998 shall apply for purposes of this section (and the 

3 amendments made by this section). 

4 (e) EFFECTIVE DATE.— 

5 (1) IN GENERAL.—Except as otherwise provided 

6 in this subsection, the amendments made by this sec7 tion shall take effect on the date of the enactment of 

8 this Act. 

9 (2) ACCESS TO CASE FILES.—Section 7803(e)(7) 

10 of the Internal Revenue Code of 1986, as added by 

11 subsection (a), shall apply to conferences occurring 

12 after the date which is 1 year after the date of the en13 actment of this Act. 

14 TITLE II—IMPROVED SERVICE 

15 SEC. 201. COMPREHENSIVE CUSTOMER SERVICE STRATEGY. 

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

17 1 year after the date of the enactment of this Act, the Sec18 retary of the Treasury, after consultation with the National 

19 Taxpayer Advocate, shall submit to Congress a written com20 prehensive customer service strategy for the Internal Rev21 enue Service. Such strategy shall include— 

22 (1) a plan to provide assistance to taxpayers 

23 that is secure, designed to meet reasonable taxpayer 

24 expectations, and adopts appropriate best practices of 

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1 cluding online services, telephone call back services, 

2 and training of employees providing customer serv3 ices, 

4 (2) a thorough assessment of the services that the 

5 Internal Revenue Service can co-locate with other 

6 Federal services or offer as self-service options, 

7 (3) proposals to improve Internal Revenue Serv8 ice customer service in the short term (the current 

9 and following fiscal year), medium term (approxi10 mately 3 to 5 fiscal years), and long term (approxi11 mately 10 fiscal years), 

12 (4) a plan to update guidance and training ma13 terials for customer service employees of the Internal 

14 Revenue Service, including the Internal Revenue 

15 Manual, to reflect such strategy, and 

16 (5) identified metrics and benchmarks for quan17 titatively measuring the progress of the Internal Rev18 enue Service in implementing such strategy. 

19 (b) UPDATED GUIDANCE AND TRAINING MATE20 RIALS.—Not later than 2 years after the date of the enact21 ment of this Act, the Secretary of the Treasury shall make 

22 available the updated guidance and training materials de23 scribed in subsection (a)(4) (including the Internal Revenue 

24 Manual). Such updated guidance and training materials 

25 (including the Internal Revenue Manual) shall be written 


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1 in a manner so as to be easily understood by customer serv2 ice employees of the Internal Revenue Service and shall pro3 vide clear instructions. 

4 SEC. 202. IRS FREE FILE PROGRAM. 

5 (a) IN GENERAL.— 

6 (1) The Secretary of the Treasury, or the Sec7 retary’s delegate, shall continue to operate the IRS 

8 Free File Program as established by the Internal Rev9 enue Service and published in the Federal Register on 

10 November 4, 2002 (67 Fed. Reg. 67247), including 

11 any subsequent agreements and governing rules estab12 lished pursuant thereto. 

13 (2) The IRS Free File Program shall continue to 

14 provide free commercial-type online individual in15 come tax preparation and electronic filing services to 

16 the lowest 70 percent of taxpayers by adjusted gross 

17 income. The number of taxpayers eligible to receive 

18 such services each year shall be calculated by the In19 ternal Revenue Service annually based on prior year 

20 aggregate taxpayer adjusted gross income data. 

21 (3) In addition to the services described in para22 graph (2), and in the same manner, the IRS Free 

23 File Program shall continue to make available to all 

24 taxpayers (without regard to income) a basic, online 

25 electronic fillable forms utility. 


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1 (4) The IRS Free File Program shall continue to 

2 work cooperatively with the private sector to provide 

3 the free individual income tax preparation and the 

4 electronic filing services described in paragraphs (2) 

5 and (3). 

6 (5) The IRS Free File Program shall work coop7 eratively with State government agencies to enhance 

8 and expand the use of the program to provide needed 

9 benefits to the taxpayer while reducing the cost of 

10 processing returns. 

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

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

13 through the IRS Free File Program to identify and imple14 ment, consistent with applicable law, innovative new pro15 gram features to improve and simplify the taxpayer’s expe16 rience with completing and filing individual income tax re17 turns 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 add22 ing 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 infor5 mation is available, which does not exceed 250 per6 cent of the applicable poverty level (as determined by 

7 the Secretary).’’. 

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

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

10 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, is 

17 amended— 

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

19 following: 

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

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

22 ‘‘(B) INTERNAL REVENUE SERVICE SEIZURE

23 REQUIREMENTS WITH RESPECT TO STRUCTURING

24 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 pur4 suant to subparagraph (A) by reason of a 

5 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 of 

9 a criminal law or regulation other than sec10 tion 5324. 

11 ‘‘(ii) NOTICE.—Not later than 30 days 

12 after property is seized by the Internal Rev13 enue Service pursuant to subparagraph (A), 

14 the Internal Revenue Service shall— 

15 ‘‘(I) make a good faith effort to 

16 find all persons with an ownership in17 terest in such property; and 

18 ‘‘(II) provide each such person 

19 with a notice of the seizure and of the 

20 person’s rights under clause (iv). 

21 ‘‘(iii) EXTENSION OF NOTICE UNDER

22 CERTAIN CIRCUMSTANCES.—The Internal 

23 Revenue Service may apply to a court of 

24 competent jurisdiction for one 30-day exten25 sion of the notice requirement under clause 


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1 (ii) if the Internal Revenue Service can es2 tablish probable cause of an imminent 

3 threat to national security or personal safe4 ty necessitating such extension. 

5 ‘‘(iv) POST-SEIZURE HEARING.—If a 

6 person with a property interest in property 

7 seized pursuant to subparagraph (A) by the 

8 Internal Revenue Service requests a hearing 

9 by a court of competent jurisdiction within 

10 30 days after the date on which notice is 

11 provided under subclause (ii), such property 

12 shall be returned unless the court holds an 

13 adversarial hearing and finds within 30 

14 days of such request (or such longer period 

15 as the court may provide, but only on re16 quest of an interested party) that there is 

17 probable cause to believe that there is a vio18 lation of section 5324 involving such prop19 erty and probable cause to believe that the 

20 property to be seized was derived from an 

21 illegal source or the funds were structured 

22 for the purpose of concealing the violation of 

23 a criminal law or regulation other than sec24 tion 5324.’’. 


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1 SEC. 302. EXCLUSION OF INTEREST RECEIVED IN ACTION 

2 TO RECOVER PROPERTY SEIZED BY THE IN3 TERNAL REVENUE SERVICE BASED ON 

4 STRUCTURING TRANSACTION. 

5 (a) IN GENERAL.—Part III of subchapter B of chapter 

6 1 is amended by inserting before section 140 the following 

7 new section: 

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

9 PROPERTY SEIZED BY THE INTERNAL REV10 ENUE SERVICE BASED ON STRUCTURING 

11 TRANSACTION. 

12 ‘‘Gross income shall not include any interest received 

13 from the Federal Government in connection with an action 

14 to recover property seized by the Internal Revenue Service 

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

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

17 such title.’’. 

18 (b) CLERICAL AMENDMENT.—The table of sections for 

19 part III of subchapter B of chapter 1 is amended by insert20 ing before the item relating to section 140 the following new 

21 item: 

‘‘Sec. 139G. Interest received in action to recover property seized by the Internal 

Revenue Service based on structuring transaction.’’. 

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

23 section shall apply to interest received on or after the date 

24 of the enactment of this Act. 


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1 SEC. 303. CLARIFICATION OF EQUITABLE RELIEF FROM 

2 JOINT LIABILITY. 

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

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

5 following new paragraph: 

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

7 review of a determination made under this section 

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

9 be based upon— 

10 ‘‘(A) the administrative record established 

11 at the time of the determination, and 

12 ‘‘(B) any additional newly discovered or 

13 previously unavailable evidence.’’, and 

14 (2) by amending subsection (f) to read as follows: 

15 ‘‘(f) EQUITABLE RELIEF.— 

16 ‘‘(1) IN GENERAL.—Under procedures prescribed 

17 by the Secretary, if— 

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

19 circumstances, it is inequitable to hold the indi20 vidual liable for any unpaid tax or any defi21 ciency (or any portion of either), and 

22 ‘‘(B) relief is not available to such indi23 vidual under subsection (b) or (c), 

24 the Secretary may relieve such individual of such li25 ability. 


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1 ‘‘(2) LIMITATION.—A request for equitable relief 

2 under this subsection may be made with respect to 

3 any portion of any liability that— 

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

5 request is made before the expiration of the ap6 plicable period of limitation under section 6502, 

7 or 

8 ‘‘(B) has been paid, provided that such re9 quest is made during the period in which the in10 dividual could submit a timely claim for refund 

11 or credit of such payment.’’. 

12 (b) EFFECTIVE DATE.—The amendments made by this 

13 section shall apply to petitions or requests filed or pending 

14 on or after the date of the enactment of this Act. 

15 SEC. 304. MODIFICATION OF PROCEDURES FOR ISSUANCE 

16 OF THIRD-PARTY SUMMONS. 

17 (a) IN GENERAL.—Section 7609(f) is amended by add18 ing at the end the following flush sentence: 

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

20 the preceding sentence unless the information sought to be 

21 obtained is narrowly tailored to information that pertains 

22 to the failure (or potential failure) of the person or group 

23 or class of persons referred to in paragraph (2) to comply 

24 with one or more provisions of the internal revenue law 


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1 which have been identified for purposes of such para2 graph.’’. 

3 (b) EFFECTIVE DATE.—The amendments made by this 

4 section shall apply to summonses served after the date of 

5 the enactment of this Act. 

6 SEC. 305. ESTABLISHMENT OF INCOME THRESHOLD FOR 

7 REFERRAL TO PRIVATE DEBT COLLECTION. 

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

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

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

11 subparagraph (D) the following new subparagraph: 

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

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

14 delegate) during the period beginning on the date 

15 which is 180 days after the date of the enactment 

16 of this Act and ending on December 31, 2019, a 

17 taxpayer who is an individual with adjusted 

18 gross income, as determined for the most recent 

19 taxable year for which such information is avail20 able, which does not exceed 250 percent of the 

21 applicable poverty level (as determined by the 

22 Secretary),’’. 

23 (b) EFFECTIVE DATE.—The amendments made by this 

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1 retary (or the Secretary’s delegate) after the date which is 

2 180 days after the date of the enactment of this Act. 

3 SEC. 306. REFORM OF NOTICE OF CONTACT OF THIRD PAR4 TIES. 

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

6 read as follows: 

7 ‘‘(1) GENERAL NOTICE.—An officer or employee 

8 of the Internal Revenue Service may not contact any 

9 person other than the taxpayer with respect to the de10 termination or collection of the tax liability of such 

11 taxpayer unless such contact occurs during a period 

12 (not greater than 1 year) which is specified in a no13 tice which— 

14 ‘‘(A) informs the taxpayer that contacts 

15 with persons other than the taxpayer are in16 tended to be made during such period, and 

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

18 Secretary, is provided to the taxpayer not later 

19 than 45 days before the beginning of such period. 

20 Nothing in the preceding sentence shall prevent the 

21 issuance of notices to the same taxpayer with respect 

22 to the same tax liability with periods specified therein 

23 that, in the aggregate, exceed 1 year. A notice shall 

24 not be issued under this paragraph unless there is an 

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1 sons other than the taxpayer during the period speci2 fied in such notice. The preceding sentence shall not 

3 prevent the issuance of a notice if the requirement of 

4 such sentence is met on the basis of the assumption 

5 that the information sought to be obtained by such 

6 contact will not be obtained by other means before 

7 such contact.’’. 

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

9 section shall apply to notices provided, and contacts of per10 sons made, after the date which is 45 days after the date 

11 of the enactment of this Act. 

12 SEC. 307. MODIFICATION OF AUTHORITY TO ISSUE DES13 IGNATED SUMMONS. 

14 (a) IN GENERAL.—Clause (i) of section 6503(j)(2)(A) 

15 is amended to read as follows: 

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

17 preceded by a review and written approval 

18 of such issuance by the Administrator of the 

19 relevant operating division of the Internal 

20 Revenue Service and the Chief Counsel 

21 which— 

22 ‘‘(I) states facts clearly estab23 lishing that the Secretary has made 

24 reasonable requests for the information 

25 that is the subject of the summons, and 


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1 ‘‘(II) is attached to such sum2 mons,’’. 

3 (b) ESTABLISHMENT THAT REASONABLE REQUESTS

4 FOR INFORMATION WERE MADE.—Subsection (j) of section 

5 6503 is amended by adding at the end the following new 

6 paragraph: 

7 ‘‘(4) ESTABLISHMENT THAT REASONABLE RE8 QUESTS FOR INFORMATION WERE MADE.—In any 

9 court proceeding described in paragraph (3), the Sec10 retary shall establish that reasonable requests were 

11 made for the information that is the subject of the 

12 summons.’’. 

13 (c) EFFECTIVE DATE.—The amendments made by this 

14 section shall apply to summonses issued after the date of 

15 the enactment of this Act. 

16 SEC. 308. LIMITATION ON ACCESS OF NON-INTERNAL REV17 ENUE SERVICE EMPLOYEES TO RETURNS AND 

18 RETURN INFORMATION. 

19 (a) IN GENERAL.—Section 7602 is amended by adding 

20 at the end the following new subsection: 

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

22 THAN INTERNAL REVENUE SERVICE OFFICERS AND EM23 PLOYEES.—The Secretary shall not, under the authority of 

24 section 6103(n), provide any books, papers, records, or other 

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1 thorized under section 6103(n), except when such person re2 quires such information for the sole purpose of providing 

3 expert evaluation and assistance to the Internal Revenue 

4 Service. No person other than an officer or employee of the 

5 Internal Revenue Service or the Office of Chief Counsel 

6 may, on behalf of the Secretary, question a witness under 

7 oath whose testimony was obtained pursuant to this sec8 tion.’’. 

9 (b) EFFECTIVE DATE.— 

10 (1) IN GENERAL.—Except as provided in para11 graph (2), the amendment made by this section shall 

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

13 (2) APPLICATION TO CONTRACTS IN EFFECT.— 

14 The amendment made by this section shall apply to 

15 any contract in effect under section 6103(n) of the In16 ternal Revenue Code of 1986, pursuant to temporary 

17 Treasury Regulation section 301.7602–1T proposed in 

18 Internal Revenue Bulletin 2014–28, Treasury Regula19 tion section 301.7602–1(b)(3), or any similar or suc20 cessor regulation, that is in effect on the date of the 

21 enactment of this Act. 


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1 TITLE IV—ORGANIZATIONAL 

2 MODERNIZATION 

3 SEC. 401. MODIFICATION OF TITLE OF COMMISSIONER OF 

4 INTERNAL REVENUE AND RELATED OFFI5 CIALS. 

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

7 by striking ‘‘Commissioner of Internal Revenue’’ and in8 serting ‘‘Administrator of the Internal Revenue Service’’. 

9 (b) CONFORMING AMENDMENTS RELATED TO SECTION

10 7803.— 

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

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

13 amended by striking ‘‘Commissioner of Internal Rev14 enue’’ and inserting ‘‘Administrator of the Internal 

15 Revenue Service’’. 

16 (2) Section 7803(b)(2)(A) is amended by striking 

17 ‘‘Commissioner’s’’ and inserting ‘‘Administrator’s’’. 

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

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

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

21 7803, as amended by the preceding paragraphs of this 

22 subsection, are amended by striking ‘‘Commissioner’’ 

23 each place it appears therein and inserting ‘‘Admin24 istrator’’. 


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

2 striking ‘‘COMMISSIONER OF INTERNAL REV3 ENUE’’ and inserting ‘‘ADMINISTRATOR OF THE

4 INTERNAL REVENUE SERVICE’’. 

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

6 by striking ‘‘COMMISSIONER OF INTERNAL REVENUE’’ 

7 and inserting ‘‘ADMINISTRATOR OF THE INTERNAL

8 REVENUE SERVICE’’. 

9 (6) The heading of section 7803(c)(3) is amended 

10 by striking ‘‘COMMISSIONER’’ and inserting ‘‘ADMIN11 ISTRATOR’’. 

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

13 chapter 80 is amended by striking the item relating 

14 to section 7803 and inserting the following new item: 

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

15 (c) OTHER CONFORMING AMENDMENTS TO THE IN16 TERNAL REVENUE CODE OF 1986.— 

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

18 ‘‘Commissioner of Internal Revenue’’ and inserting 

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

20 (2) Section 6673(a)(2)(B) is amended by strik21 ing ‘‘Commissioner of Internal Revenue’’ and insert22 ing ‘‘Administrator of the Internal Revenue Service’’. 

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

24 ‘‘Commissioner’’ and inserting ‘‘Administrator’’. 

25 (4) Section 6707A(d) is amended— 


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1 (A) in paragraph (1), by striking ‘‘Commis2 sioner of Internal Revenue’’ and inserting ‘‘Ad3 ministrator of the Internal Revenue Service’’, 

4 and 

5 (B) in paragraph (3), by striking ‘‘Commis6 sioner’’ each place it appears and inserting ‘‘Ad7 ministrator’’. 

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

9 are each amended by striking ‘‘Commissioner of In10 ternal Revenue’’ and inserting ‘‘Administrator of the 

11 Internal Revenue Service’’. 

12 (B) Section 7345(g) is amended— 

13 (i) by striking ‘‘Deputy Commissioner for 

14 Services and Enforcement’’ and inserting ‘‘Dep15 uty Administrator for Services and Enforce16 ment’’, and 

17 (ii) by striking ‘‘Commissioner of an oper18 ating division’’ and inserting ‘‘Administrator of 

19 an operating division’’. 

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

21 7345 are each amended by striking ‘‘Commissioner’’ 

22 each place it appears therein and inserting ‘‘Admin23 istrator’’. 


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

2 ‘‘Commissioner’’ each place it appears therein and in3 serting ‘‘Administrator’’. 

4 (7) Section 7409(a)(2)(B) is amended by strik5 ing ‘‘Commissioner of Internal Revenue’’ and insert6 ing ‘‘Administrator of the Internal Revenue Service’’. 

7 (8) Section 7608(c) is amended— 

8 (A) in paragraph (1), by striking ‘‘the Com9 missioner of Internal Revenue (or, if designated 

10 by the Commissioner, the Deputy Commissioner 

11 or an Assistant Commissioner of Internal Rev12 enue)’’ and inserting ‘‘the Administrator of the 

13 Internal Revenue Service (or, if designated by 

14 the Administrator, the Deputy Administrator or 

15 an Assistant Administrator of the Internal Rev16 enue Service)’’, and 

17 (B) in paragraph (2) by striking ‘‘Commis18 sioner’’ and inserting ‘‘Administrator’’. 

19 (9) Section 7611(b)(3)(C) is amended by striking 

20 ‘‘regional commissioner’’ and inserting ‘‘regional ad21 ministrator’’. 

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

23 follows: 

24 ‘‘(13) ADMINISTRATOR.—The term ‘Adminis25 trator’, except where the context clearly indicates othVerDate Sep 11 2014 20:39 Apr 13, 2018 Jkt 079200 PO 00000 Frm 00029 Fmt 6652 Sfmt 6203 E:\BILLS\H5444.RH H5444

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1 erwise, means the Administrator of the Internal Rev2 enue Service.’’. 

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

4 ‘‘Commissioner of Internal Revenue’’ and inserting 

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

6 (B) Subsections (a), (b)(1), and (b)(2) of section 

7 7804(a), as amended by subparagraph (A), are each 

8 amended by striking ‘‘Commissioner’’ each place it 

9 appears therein and inserting ‘‘Administrator’’. 

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

11 ‘‘the Commissioner of Internal Revenue, or the Dep12 uty Commissioner of Internal Revenue’’ and inserting 

13 ‘‘the Administrator of the Internal Revenue Service, 

14 or the Deputy Commissioner of the Internal Revenue 

15 Service’’. 

16 (d) AMENDMENTS TO SECTION 8D OF THE INSPECTOR

17 GENERAL ACT OF 1978.— 

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

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

20 of 1978 are each amended by striking ‘‘Commissioner 

21 of Internal Revenue’’ and inserting ‘‘Administrator of 

22 the Internal Revenue Service’’. 

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

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

25 therein and inserting ‘‘Administrator’’. 


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1 (e) OTHER REFERENCES.—Any reference in any pro2 vision of law, or regulation or other guidance, to the Com3 missioner of Internal Revenue, or to any Deputy or Assist4 ant Commissioner of Internal Revenue, or to a Commis5 sioner of any division or region of the Internal Revenue 

6 Service, shall be treated as a reference to the Administrator 

7 of the Internal Revenue Service, or to the appropriate Dep8 uty or Assistant Administrator of the Internal Revenue 

9 Service, or to the appropriate Administrator of such divi10 sion or region, respectively. 

11 (f) CONTINUITY.—In the case of any individual ap12 pointed by the President, by and with the advice and con13 sent of the Senate, as Commissioner of Internal Revenue 

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

15 of 1986, and serving in such position immediately before 

16 the date of the enactment of this Act, the amendments made 

17 by this section shall be construed as changing the title of 

18 such individual and shall not be construed to— 

19 (1) require the reappoint of such individual 

20 under such section, or 

21 (2) alter the remaining term of such person 

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

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

24 (a) TAXPAYER ADVOCATE DIRECTIVES.— 


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

2 by adding at the end the following new paragraph: 

3 ‘‘(5) TAXPAYER ADVOCATE DIRECTIVES.—In the 

4 case of any Taxpayer Advocate Directive issued by 

5 the National Taxpayer Advocate pursuant to a dele6 gation of authority from the Administrator of the In7 ternal Revenue Service— 

8 ‘‘(A) the Administrator or a Deputy Ad9 ministrator shall modify, rescind, or ensure com10 pliance with such directive not later than 90 

11 days after the issuance of such directive, and 

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

13 modified or rescinded by a Deputy Adminis14 trator, the National Taxpayer Advocate may 

15 (not later than 90 days after such modification 

16 or rescission) appeal to the Administrator and 

17 the Administrator shall (not later than 90 days 

18 after such appeal is made) ensure compliance 

19 with such directive as issued by the National 

20 Taxpayer Advocate or provide the National Tax21 payer Advocate with a detailed description of the 

22 reasons for any modification or rescission made 

23 or upheld by the Administrator pursuant to such 

24 appeal.’’. 


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1 (2) REPORT TO CERTAIN COMMITTEES OF CON2 GRESS REGARDING DIRECTIVES.—Section 

3 7803(c)(2)(B)(ii) is amended by redesignating sub4 clauses (VIII) through (XI) as subclauses (IX) through 

5 (XII), respectively, and by inserting after subclause 

6 (VII) the following new subclause: 

7 ‘‘(VIII) identify any Taxpayer 

8 Advocate Directive which was not hon9 ored by the Internal Revenue Service 

10 in a timely manner, as specified under 

11 paragraph (5);’’. 

12 (b) NATIONAL TAXPAYER ADVOCATE ANNUAL RE13 PORTS TO CONGRESS.— 

14 (1) INCLUSION OF MOST SERIOUS TAXPAYER

15 PROBLEMS.—Section 7803(c)(2)(B)(ii)(III) is amend16 ed by striking ‘‘at least 20’’ and inserting ‘‘the 10’’. 

17 (2) COORDINATION WITH TREASURY INSPECTOR

18 GENERAL FOR TAX ADMINISTRATION.—Section 

19 7803(c)(2) is amended by adding at the end the fol20 lowing new subparagraph: . 

21 ‘‘(E) COORDINATION WITH TREASURY IN22 SPECTOR GENERAL FOR TAX ADMINISTRATION.— 

23 Before beginning any research or study, the Na24 tional Taxpayer Advocate shall coordinate with 

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1 istration to ensure that the National Taxpayer 

2 Advocate does not duplicate any action that the 

3 Treasury Inspector General for Tax Administra4 tion has already undertaken or has a plan to un5 dertake.’’. 

6 (3) STATISTICAL SUPPORT.— 

7 (A) IN GENERAL.—Section 6108 is amended 

8 by adding at the end the following new sub9 section: 

10 ‘‘(d) STATISTICAL SUPPORT FOR NATIONAL TAXPAYER

11 ADVOCATE.—The Secretary shall, upon request of the Na12 tional Taxpayer Advocate, provide the National Taxpayer 

13 Advocate with statistical support in connection with the 

14 preparation by the National Taxpayer Advocate of the an15 nual report described in section 7803(c)(2)(B)(ii). Such sta16 tistical support shall include statistical studies, compila17 tions, and the review of information provided by the Na18 tional Taxpayer Advocate for statistical validity and sound 

19 statistical methodology.’’. 

20 (B) DISCLOSURE OF REVIEW.—Section 

21 7803(c)(2)(B)(ii), as amended by subsection (a), 

22 is amended by redesignating subclause (XII) as 

23 subclause (XIII) and by inserting after subclause 

24 (XI) the following new subclause: 


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1 ‘‘(XII) with respect to any statis2 tical information included in such re3 port, include a statement of whether 

4 such statistical information was re5 viewed or provided by the Secretary 

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

7 whether the Secretary determined such 

8 information to be statistically valid 

9 and based on sound statistical method10 ology.’’. 

11 (C) CONFORMING AMENDMENT.—Section 

12 7803(c)(2)(B)(iii) is amended by adding at the 

13 end the following: ‘‘The preceding sentence shall 

14 not apply with respect to statistical information 

15 provided to the Secretary for review, or received 

16 from the Secretary, under section 6108(d).’’. 

17 (c) SALARY OF NATIONAL TAXPAYER ADVOCATE.—Sec18 tion 7803(c)(1)(B)(i) is amended by striking ‘‘, or, if the 

19 Secretary of the Treasury so determines, at a rate fixed 

20 under section 9503 of such title’’. 

21 (d) EFFECTIVE DATE.— 

22 (1) IN GENERAL.—Except as otherwise provided 

23 in this subsection, the amendments made by this sec24 tion shall take effect on the date of the enactment of 

25 this Act. 


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1 (2) SALARY OF NATIONAL TAXPAYER ADVO2 CATE.—The amendment made by subsection (c) shall 

3 apply to compensation paid to individuals appointed 

4 as the National Taxpayer Advocate after the date of 

5 the enactment of this Act. 

6 SEC. 403. ELIMINATION OF IRS OVERSIGHT BOARD. 

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

8 amended by striking section 7802 (and by striking the item 

9 relating to such section in the table of sections of such sub10 chapter). 

11 (b) CONFORMING AMENDMENTS.— 

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

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

14 end of paragraph (6) and inserting a period, and by 

15 striking paragraph (7). 

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

17 paragraph (6). 

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

19 paragraph (4). 

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

21 striking ‘‘and the Oversight Board’’. 

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

23 striking ‘‘the Oversight Board,’’. 

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

25 1978 is amended— 


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1 (A) in subsections (g)(2) and (h), by strik2 ing ‘‘the Internal Revenue Service Oversight 

3 Board and’’, 

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

5 Internal Revenue Service Oversight Board’’, and 

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

7 the Internal Revenue Service Oversight Board’’. 

8 SEC. 404. MODERNIZATION OF INTERNAL REVENUE SERV9 ICE ORGANIZATIONAL STRUCTURE. 

10 (a) IN GENERAL.—Not later than September 30, 2020, 

11 the Administrator of the Internal Revenue Service shall sub12 mit to Congress a comprehensive written plan to redesign 

13 the organization of the Internal Revenue Service. Such plan 

14 shall— 

15 (1) ensure the successful implementation of the 

16 priorities specified by Congress in this Act, 

17 (2) prioritize taxpayer services to ensure that all 

18 taxpayers easily and readily receive the assistance 

19 that they need, 

20 (3) streamline the structure of the agency includ21 ing minimizing the duplication of services and re22 sponsibilities within the agency, 

23 (4) best position the Internal Revenue Service to 

24 combat cybersecurity and other threats to the Internal 

25 Revenue Service, and 


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1 (5) address whether the Criminal Investigation 

2 Division of the Internal Revenue Service should re3 port directly to the Administrator. 

4 (b) REPEAL OF RESTRICTION ON ORGANIZATIONAL

5 STRUCTURE OF INTERNAL REVENUE SERVICE.—Para6 graph (3) of section 1001(a) of the Internal Revenue Service 

7 Restructuring and Reform Act of 1998 shall cease to apply 

8 beginning 1 year after the date on which the Administrator 

9 of the Internal Revenue Service submits to Congress the 

10 plan described in subsection (a). 

11 TITLE V—TAX COURT 

12 SEC. 501. DISQUALIFICATION OF JUDGE OR MAGISTRATE 

13 JUDGE OF THE TAX COURT. 

14 (a) IN GENERAL.—Part II of subchapter C of chapter 

15 76 is amended by adding at the end the following new sec16 tion: 

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

18 JUDGE OF THE TAX COURT. 

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

20 apply to judges and magistrate judges of the Tax Court and 

21 to proceedings of the Tax Court.’’. 

22 (b) CLERICAL AMENDMENT.—The table of sections for 

23 such part is amended by adding at the end the following 

24 new item: 

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


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1 SEC. 502. OPINIONS AND JUDGMENTS. 

2 (a) IN GENERAL.—Section 7459 is amended by strik3 ing all the precedes subsection (c) and inserting the fol4 lowing: 

5 ‘‘SEC. 7459. OPINIONS AND JUDGMENTS. 

6 ‘‘(a) REQUIREMENT.—An opinion upon any pro7 ceeding instituted before the Tax Court and a judgment 

8 thereon shall be made as quickly as practicable. The judg9 ment shall be made by a judge in accordance with the opin10 ion of the Tax Court, and such judgment so made shall, 

11 when entered, be the judgment of the Tax Court. 

12 ‘‘(b) INCLUSION OF FINDINGS OF FACT IN OPINION.— 

13 It shall be the duty of the Tax Court and of each division 

14 to include in its opinion or memorandum opinion upon 

15 any proceeding, its findings of fact. The Tax Court shall 

16 issue in writing all of its findings of fact, opinions, and 

17 memorandum opinions. Subject to such conditions as the 

18 Tax Court may by rule provide, the requirements of this 

19 subsection and of section 7460 are met if findings of fact 

20 or opinion are stated orally and recorded in the transcript 

21 of the proceedings.’’. 

22 (b) CONFORMING AMENDMENTS TO SECTION 7459.— 

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

24 7459 are each amended by striking ‘‘decision’’ each 

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


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

2 of section 7459 are each amended by striking ‘‘DECI3 SION’’ and inserting ‘‘JUDGMENT’’. 

4 (3) The item relating to section 7459 in the table 

5 of sections for part II of subchapter C of chapter 76 

6 is amended to read as follows: 

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

7 (c) OTHER CONFORMING AMENDMENTS.— 

8 (1) The following provisions are each amended 

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

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

11 (B) Section 6213(a). 

12 (C) Section 6214(d). 

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

14 (E) Section 6226(g). 

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

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

17 of section 6230. 

18 (H) Section 6247(d). 

19 (I) Section 6252(e). 

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

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

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

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

24 6861. 

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


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1 (O) Section 7428(a). 

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

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

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

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

6 (T) Subsections (a)(4), (b), and (d) of sec7 tion 7463. 

8 (U) Subsections (a)(2)(B) and (b)(4) of sec9 tion 7476. 

10 (V) Section 7477(a). 

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

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

13 7479. 

14 (2) The following provisions are each amended 

15 by striking ‘‘decision’’ each place it appears and in16 serting ‘‘judgment’’: 

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

18 6215. 

19 (B) Section 6226(h). 

20 (C) Section 6247(e). 

21 (D) Subsections (d) and (e) of section 6861. 

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

23 (F) Section 7422. 

24 (G) Subsections (a) and (b) of section 7460. 


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1 (H) Subsections (a), (b), (c), and (d) of sec2 tion 7463. 

3 (I) Section 7482. 

4 (J) Section 7483. 

5 (K) Section 7485(b). 

6 (L) Section 7481. 

7 (3) Sections 7422 and 7482 are each amended by 

8 striking ‘‘decisions’’ each place it appears and insert9 ing ‘‘judgments’’. 

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

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

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

13 each amended by striking ‘‘report’’ each place it ap14 pears and inserting ‘‘opinion’’. 

15 (6) Section 7461(a) is amended— 

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

17 ‘‘opinions’’, and 

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

19 ‘‘opinion’’. 

20 (7) Section 7462 is amended by striking ‘‘re21 ports’’ each place it appears and inserting ‘‘opin22 ions’’. 

23 (8) Section 7487(1) is amended by striking ‘‘de24 cisions’’ and inserting ‘‘judgments’’. 


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

2 7481(a), 7481(b), 7481(d), and 7485(b) are each 

3 amended by striking ‘‘DECISIONS’’ and inserting 

4 ‘‘JUDGMENTS’’. 

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

6 6861(c), 6861(d), 7443A(c), 7481(a)(2), and 

7 7481(a)(3) are each amended by striking ‘‘DECISION’’ 

8 and inserting ‘‘JUDGMENT’’. 

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

10 6863(b)(3), 7430(f)(3), and 7482(a)(2)(B) are each 

11 amended by striking ‘‘DECISION’’ and inserting 

12 ‘‘JUDGMENT’’. 

13 (12) The heading of section 7436(c)(2) is amend14 ed by striking ‘‘DECISIONS’’ and inserting ‘‘JUDG15 MENT’’. 

16 (13) The heading of section 7460(a) is amended 

17 by striking ‘‘REPORTS’’ and inserting ‘‘OPINIONS’’. 

18 (14) The heading of section 7462 is amended by 

19 striking ‘‘REPORTS’’ and inserting ‘‘OPINIONS’’. 

20 (15) The heading of subchapter D of chapter 76 

21 is amended by striking ‘‘Decisions’’ and inserting 

22 ‘‘Judgments’’. 

23 (16) The heading of section 7481 is amended by 

24 striking ‘‘DECISION’’ and inserting ‘‘JUDGMENT’’. 


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

2 table of sections for part II of subchapter C of chapter 

3 76 is amended to read as follows: 

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

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

5 table of subchapters for chapter 76 is amended to read 

6 as follows: 

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

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

8 table of sections for part III of subchapter D of chap9 ter 76 is amended to read as follows: 

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

10 (d) CONTINUING EFFECT OF LEGAL DOCUMENTS.—All 

11 orders, decisions, reports, rules, permits, agreements, 

12 grants, contracts, certificates, licenses, registrations, privi13 leges, and other administrative actions, in connection with 

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

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

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

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

18 their terms until modified, terminated, superseded, set 

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

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

21 MAGISTRATE JUDGE OF THE TAX COURT. 

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


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1 (1) by striking ‘‘special trial judges’’ in sub2 sections (a) and (e) and inserting ‘‘magistrate judges 

3 of the Tax Court’’, 

4 (2) by striking ‘‘special trial judges of the court’’ 

5 in subsection (b) and inserting ‘‘magistrate judges of 

6 the Tax Court’’, and 

7 (3) by striking ‘‘special trial judge’’ in sub8 sections (c) and (d) and inserting ‘‘magistrate judge 

9 of the Tax Court’’. 

10 (b) CONFORMING AMENDMENTS.— 

11 (1) The heading of section 7443A is amended by 

12 striking ‘‘SPECIAL TRIAL JUDGES’’ and inserting 

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

14 (2) The heading of section 7443A(b) is amended 

15 by striking ‘‘SPECIAL TRIAL JUDGES’’ and inserting 

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

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

18 table of sections for part I of subchapter C of chapter 

19 76 is amended to read as follows: 

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

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

21 striking ‘‘SPECIAL TRIAL JUDGES’’ and inserting 

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

23 (5) Section 7448 is amended— 

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

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


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1 and (m)(1) and inserting ‘‘magistrate judge of 

2 the Tax Court’s’’, and 

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

4 place it appears other than in subsection (n) and 

5 inserting ‘‘magistrate judge of the Tax Court’’. 

6 (6) Section 7448(n) is amended— 

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

8 are allowable’’ and inserting ‘‘magistrate judge 

9 of the Tax Court which are allowable’’, and 

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

11 Tax Court’’ both places it appears and inserting 

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

13 (7) The heading of section 7448(b)(2) is amended 

14 by striking ‘‘SPECIAL TRIAL JUDGES’’ and inserting 

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

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

17 of sections for part I of subchapter C of chapter 76 

18 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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47 

•HR 5444 RH

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 ‘‘spe5 cial trial judges’’ both places it appears in subsections 

6 (a) and (b) and inserting ‘‘magistrate judges’’. 

7 (12) Section 7471(a)(2)(A) is amended by strik8 ing ‘‘special trial judges’’ and inserting ‘‘magistrate 

9 judges’’. 

10 (13) Section 7471(c) is amended— 

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

12 in the heading and inserting ‘‘MAGISTRATE

13 JUDGES OF THE TAX COURT’’, and 

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

15 inserting ‘‘magistrate judges’’. 

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

17 TAX APPEALS. 

18 (a) Section 7459 is amended by striking subsection (f) 

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

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

21 ‘‘(3) In any determination of length of service as 

22 judge or as a judge of the Tax Court of the United 

23 States there shall be included all periods (whether or 

24 not consecutive) during which an individual served as 

25 judge.’’. 


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Union Calendar No. 488 

115TH CONGRESS 

2D SESSION H. R. 5444 

[Report No. 115–637, Part I] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

Service, and for other purposes. modernize and improve the Internal Revenue 

APRIL 13, 2018 

Reported from the Committee on Ways and Means with 

A

an amendment 

PRIL 13, 2018 

The Committee on Financial Services discharged; comState of the Union and ordered to be printed mitted to the Committee of the Whole House on the 


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