II 

117TH CONGRESS 

2D SESSION S. 4046 

To amend the Social Security Act to remove the restriction on the use 

of Coronavirus State Fiscal Recovery funds, to amend the Internal Revenue Code of 1986 to codify the Trump administration rule on reporting 

requirements of exempt organizations, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

APRIL 7, 2022 

Mr. BRAUN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Social Security Act to remove the restriction 

on the use of Coronavirus State Fiscal Recovery funds, 

to amend the Internal Revenue Code of 1986 to codify 

the Trump administration rule on reporting requirements 

of exempt organizations, 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. 

4 This Act may be cited as the ‘‘Simplify, Don’t Am5 plify the IRS Act’’. 


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1 TITLE I—CORONAVIRUS STATE 

2 FISCAL RECOVERY FUNDS 

3 SEC. 101. REMOVAL OF RESTRICTION OF USE OF 

4 CORONAVIRUS STATE FISCAL RECOVERY 

5 FUNDS. 

6 (a) IN GENERAL.—Paragraph (2) of section 602(c) 

7 of the Social Security Act, as added by section 9901 of 

8 the American Rescue Plan Act of 2021, is amended to 

9 read as follows: 

10 ‘‘(2) FURTHER RESTRICTION ON USE OF

11 FUNDS.—No State or territory may use funds made 

12 available under this section for deposit into any pen13 sion fund.’’. 

14 (b) CONFORMING AMENDMENTS.—Section 602 of 

15 such Act is further amended— 

16 (1) in subsection (d)(2)(A), by striking ‘‘, in17 cluding, in the case of a State or a territory, all 

18 modifications to the State’s or territory’s tax rev19 enue sources during the covered period’’; 

20 (2) in subsection (e), by striking ‘‘such sub21 section,’’ and all that follows through the period and 

22 inserting ‘‘such subsection.’’; and 

23 (3) in subsection (g)— 

24 (A) by striking paragraph (1); and 


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1 (B) by redesignating paragraphs (2) 

2 through (7) as paragraphs (1) through (6), re3 spectively. 

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

5 this section shall take effect as if included in the enact6 ment of the American Rescue Plan Act of 2021. 

7 TITLE II—PROVISIONS RELAT8 ING TO TAX ADMINISTRATION 

9 AND TAXPAYER PROTECTION 

10 SEC. 201. PREVENTING WEAPONIZATION OF THE INTERNAL 

11 REVENUE SERVICE. 

12 (a) ORGANIZATIONS EXEMPT FROM REPORTING.— 

13 (1) GROSS RECEIPTS THRESHOLD.—Clause (ii) 

14 of section 6033(a)(3)(A) of the Internal Revenue 

15 Code of 1986 is amended by striking ‘‘$5,000’’ and 

16 inserting ‘‘$50,000’’. 

17 (2) ORGANIZATIONS DESCRIBED.—Subpara18 graph (C) of section 6033(a)(3) of the Internal Rev19 enue Code of 1986 is amended— 

20 (A) by striking ‘‘and’’ at the end of clause 

21 (v), 

22 (B) by striking the period at the end of 

23 clause (vi) and inserting a semicolon, and 

24 (C) by adding at the end the following new 

25 clauses: 


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1 ‘‘(vii) any other organization described 

2 in section 501(c) (other than a private 

3 foundation or a supporting organization 

4 described in section 509(a)(3)); and 

5 ‘‘(viii) any organization (other than a 

6 private foundation or a supporting organi7 zation described in section 509(a)(3)) 

8 which is not described in section 

9 170(c)(2)(A), or which is created or orga10 nized in a possession of the United States, 

11 which has no significant activity (including 

12 lobbying and political activity and the op13 eration of a trade or business) other than 

14 investment activity in the United States.’’. 

15 (3) EFFECTIVE DATE.—The amendments made 

16 by this subsection shall apply to taxable years end17 ing after the date of the enactment of this Act. 

18 (b) CLARIFICATION OF APPLICATION TO SECTION

19 527 ORGANIZATIONS.— 

20 (1) IN GENERAL.—Paragraph (1) of section 

21 6033(g) of the Internal Revenue Code of 1986 is 

22 amended— 

23 (A) by striking ‘‘This section’’ and insert24 ing ‘‘Except as otherwise provided by this sub25 section, this section’’, and 


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1 (B) by striking ‘‘for the taxable year.’’ and 

2 inserting ‘‘for the taxable year in the same 

3 manner as to an organization exempt from tax4 ation under section 501(a).’’. 

5 (2) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall apply to taxable years end7 ing after the date of the enactment of this Act. 

8 (c) REPORTING OF NAMES AND ADDRESSES OF CON9 TRIBUTORS.— 

10 (1) IN GENERAL.—Paragraph (1) of section 

11 6033(a) of the Internal Revenue Code of 1986 is 

12 amended by adding at the end the following: ‘‘Ex13 cept as provided in subsections (b)(5) and (g)(2)(B), 

14 such annual return shall not be required to include 

15 the names and addresses of contributors to the orga16 nization.’’. 

17 (2) APPLICATION TO SECTION 527 ORGANIZA18 TIONS.—Paragraph (2) of section 6033(g) of the In19 ternal Revenue Code of 1986 is amended— 

20 (A) by striking ‘‘and’’ at the end of sub21 paragraph (A), 

22 (B) by redesignating subparagraph (B) as 

23 subparagraph (C), and 

24 (C) by inserting after subparagraph (A) 

25 the following new subparagraph: 


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1 ‘‘(B) containing the names and addresses 

2 of all substantial contributors, and’’. 

3 (3) EFFECTIVE DATE.—The amendments made 

4 by this subsection shall apply to taxable years end5 ing after the date of the enactment of this Act. 

6 SEC. 202. LIMITATION ON TAXPAYER FUNDED UNION OFFI7 CIAL TIME FOR INTERNAL REVENUE SERV8 ICE EMPLOYEES. 

9 (a) IN GENERAL.—Section 7131 of title 5, United 

10 States Code, is amended by adding at the end the fol11 lowing: 

12 ‘‘(e) The authority provided under subsection (d) 

13 shall not apply with respect to the Internal Revenue Serv14 ice, or an employee of the Internal Revenue Service, dur15 ing the period each year beginning on February 12 and 

16 ending on April 15.’’. 

17 (b) CONFORMING AMENDMENT.—Section 7131(d) of 

18 title 5, United States Code, is amended, in the matter pre19 ceding paragraph (1), by striking ‘‘preceding’’ and insert20 ing ‘‘other’’. 

21 (c) APPLICATION.—The amendments made by sub22 sections (a) and (b) shall apply to any collective bar23 gaining agreement entered into after the date of enact24 ment of this section. 


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1 SEC. 203. PROTECTING TAXPAYER PRIVACY. 

2 (a) INCREASE OF PENALTY FOR UNAUTHORIZED

3 DISCLOSURE OF TAXPAYER INFORMATION.— 

4 (1) IN GENERAL.—Paragraph (1) of section 

5 7213(a) of the Internal Revenue Code of 1986 is 

6 amended by striking ‘‘$5,000’’ and inserting 

7 ‘‘$250,000’’. 

8 (2) DISCLOSURES BY TAX RETURN PRE9 PARERS.—Subsection (a) of section 7216 of the In10 ternal Revenue Code of 1986 is amended by striking 

11 ‘‘$1,000 ($100,000 in the case of a disclosure or use 

12 to which section 6713(b) applies)’’ and inserting 

13 ‘‘$250,000’’. 

14 (3) EFFECTIVE DATE.—The amendments made 

15 by this subsection shall apply to disclosures made on 

16 or after the date of the enactment of this Act. 

17 (b) REMOVAL.— 

18 (1) IN GENERAL.—Section 7701(c)(1)(A) of 

19 title 5, United States Code, is amended by inserting 

20 ‘‘or in the case of an action involving a removal from 

21 the service for an alleged violation of section 

22 7213(a)(1) of the Internal Revenue Code of 1986,’’ 

23 after ‘‘described in section 4303,’’. 

24 (2) RULE OF CONSTRUCTION.—The amend25 ments made by paragraph (1) may not be construed 

26 to permit an officer or employee of the United 


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1 States to submit an appeal to the Merit Systems 

2 Protection Board if that individual is dismissed from 

3 office or discharged from employment upon convic4 tion for a violation of section 7213(a)(1) of the In5 ternal Revenue Code of 1986. 

6 TITLE III—RESTRAINTS ON IRS 

7 ENFORCEMENT 

8 SEC. 301. TAX GAP PROJECTION. 

9 (a) IN GENERAL.—Not later than 180 days after the 

10 date of the enactment of this section, and no later than 

11 July 31 annually thereafter, the Commissioner of Internal 

12 Revenue shall submit to Congress a projection detailing 

13 the tax gap estimate for the most recent taxable year as 

14 is practicable using the most recently available data, and 

15 including identification and detailed descriptions of the 

16 data used for such projection and clear identification of 

17 the amount of the projected tax gap associated with non18 filing, underreporting, and underpayment (including iden19 tifying the amount subject to collection actions). 

20 (b) USE OF ARTIFICIAL INTELLIGENCE.—To the ex21 tent practicable, for purposes of reducing the burden on 

22 taxpayers subject to National Research Program audits, 

23 the Commissioner shall use artificial intelligence, including 

24 neural machine learning, and other available data analysis 


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1 tools, including commercial analytic data providers, to cal2 culate a projection described in subsection (a). 

3 (c) NATIONAL RESEARCH PROGRAM AUDITS.—In 

4 calculating a projection described in subsection (a), the 

5 Commissioner of Internal Revenue shall not undertake 

6 more National Research Program audits in any one fiscal 

7 year than are undertaken in fiscal year 2021. 

8 (d) TAX GAP.—For purposes of this section, the term 

9 ‘‘tax gap’’ means the difference between tax liabilities 

10 owed to the United States under the Internal Revenue 

11 Code of 1986 and those liabilities actually collected by the 

12 Internal Revenue Service. 

13 SEC. 302. JCT REPORT. 

14 (a) IN GENERAL.—Not later than 180 days after the 

15 submission of the first tax gap projection to Congress 

16 under section 201, and not later than 90 days after the 

17 submission of each successive submission, the Chief of 

18 Staff of the Joint Committee on Taxation shall submit to 

19 the Committee on Ways and Means of the House of Rep20 resentatives and the Committee on Finance of the Senate 

21 a report analyzing such projection, including— 

22 (1) identification of methodologies used, 

23 (2) any statistical or methodological uncertain24 ties, 


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1 (3) the effect of outdated data, if any, on the 

2 accuracy of such projection, and 

3 (4) such additional information as the Joint 

4 Committee on Taxation determines is useful for 

5 Congress to use to assess and analyze the tax gap 

6 projections provided by the Commissioner of Inter7 nal Revenue. 

8 (b) RELEASE OF INFORMATION.—For purposes of fa9 cilitating the report described in subsection (a), the Sec10 retary of the Treasury shall, in a timely manner, provide 

11 to the Joint Committee on Taxation such information as 

12 such committee requests. 

13 SEC. 303. RESTRICTION ON INCREASED ENFORCEMENT 

14 FUNDS. 

15 (a) IN GENERAL.—Notwithstanding any other provi16 sion of law, no funds appropriated to the Department of 

17 the Treasury for audit and enforcement purposes in excess 

18 of the levels appropriated for such purposes in fiscal year 

19 2021 may be expended for such purposes, including for 

20 salaries, expenses, and enforcement activities, until 180 

21 days after the Internal Revenue Service publishes an up22 dated tax gap projection pursuant to, and compliant with, 

23 section 201. 


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1 (b) SUNSET.—The provisions of subsection (a) shall 

2 not apply after the date which is one year after the date 

3 of the enactment of this section. 

4 SEC. 304. RESTRICTION ON INCREASED FUNDING FOR 

5 OTHER SPECIFIED PURPOSES. 

6 (a) IN GENERAL.—Notwithstanding any other provi7 sion of law, no funds appropriated to the Department of 

8 the Treasury in excess of the levels appropriated for speci9 fied purposes in fiscal year 2021 may be expended for 

10 specified purposes. 

11 (b) SPECIFIED PURPOSES.—For purposes of sub12 section (a), the term ‘‘specified purposes’’ means— 

13 (1) the implementation of new information re14 porting requirements on flows of deposits and with15 drawals in individual and small-business banking ac16 counts and other financial accounts, 

17 (2) the targeting of United States citizens in re18 sponse to the exercise by such citizens of any legally 

19 protected or recognized right guaranteed under the 

20 First Amendment to the United States Constitution, 

21 (3) the targeting of a group for regulatory scru22 tiny based on the ideological beliefs of such group, 

23 (4) the auditing of individual taxpayers with an 

24 adjusted gross income of less than $400,000, and 


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1 (5) the hiring under an agreement pursuant to 

2 the Intragovernmental Personnel Act of 1970 (sec3 tions 3371 et seq. of title 5, United States Code) or 

4 any other authority of an authorized researcher who 

5 is not a full time Federal employee to access data 

6 subject to privacy protections afforded by section 

7 6103 of the Internal Revenue Code of 1986. 

8 SEC. 305. EFFICIENT USE OF EXISTING IRS RESOURCES. 

9 For purposes of increasing enforcement actions in 

10 areas of high noncompliance and reducing the corporate 

11 audit no-change rate of the Internal Revenue Service to 

12 below 20 percent by 2023— 

13 (1) the Secretary (or the Secretary’s delegate) 

14 shall, not later than 180 days after the date of the 

15 enactment of this section— 

16 (A) update the methodology that is used 

17 for the selection of corporate returns for audit, 

18 and 

19 (B) reassign resources of the Internal Rev20 enue Service such that the majority of high-in21 come nonfilers are subject to enforcement ac22 tions, and 

23 (2) the Comptroller General of the United 

24 States shall, within one year after the date of the 

25 enactment of this section, issue a comprehensive reVerDate Sep 11 2014 16:10 Apr 11, 2022 Jkt 029200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\S4046.IS S4046

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1 port to Congress on information returns and data 

2 collected by the Internal Revenue Service that could 

3 be deployed for compliance activities but that are 

4 not currently used for such activities. 

5 SEC. 306. IRS FELLOWSHIP PROGRAM. 

6 (a) ESTABLISHMENT.—Not later than September 30, 

7 2022, the Commissioner of Internal Revenue (hereinafter 

8 known as the ‘‘Commissioner’’) after consultation with the 

9 Chief Counsel of the Internal Revenue Service (hereinafter 

10 known as the ‘‘Chief Counsel’’), shall establish within the 

11 Internal Revenue Service a fellowship program (herein12 after known as the ‘‘program’’) to recruit private sector 

13 tax experts to join the Internal Revenue Service to create 

14 and participate in the audit task force established under 

15 subsection (e). 

16 (b) OBJECTIVE.—The Commissioner, after consulta17 tion with the Chief Counsel, shall design the program in 

18 a manner such that the program— 

19 (1) addresses such tax cases handled by the In20 ternal Revenue Service as the Commissioner deter21 mines— 

22 (A) are the most complex, or 

23 (B) include new and emerging issues, and 

24 (2) recruits and retains outstanding and quali25 fied tax experts. 


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1 (c) ADVERTISEMENT OF PROGRAM.—The Commis2 sioner shall advertise the program in such a way as to 

3 attract mid-career tax professionals, including certified 

4 public accountants, tax attorneys, and such other tax pro5 fessionals as the Commissioner determines are appro6 priately qualified to handle the most complex tax cases. 

7 (d) STRUCTURE.— 

8 (1) IN GENERAL.—The program shall be 

9 staffed by not fewer than 30 fellows at the discretion 

10 of the Commissioner based on needs of the Internal 

11 Revenue Service and the availability of qualified can12 didates. 

13 (2) TERM OF SERVICE.— 

14 (A) IN GENERAL.—Each fellow shall be 

15 hired for a 2-, 3-, or 4-year term of service. 

16 (B) EXTENSIONS.— 

17 (i) IN GENERAL.—A fellow may apply 

18 for, and the Commissioner may grant, a 1- 

19 year extension of the fellowship. 

20 (ii) NO LIMIT ON NUMBER OF EXTEN21 SIONS.—There shall be no limit on the 

22 number of extensions under clause (i). 

23 (3) FELLOWSHIP VACANCIES.—The Commis24 sioner, after consultation with the Chief Counsel, 

25 shall fill vacant fellowships— 


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1 (A) in such a manner as to ensure that the 

2 program is staffed with no fewer than 15 fel3 lows, and 

4 (B) as soon as practicable after the va5 cancy arises. 

6 (4) HIRING AUTHORITY.—The Commissioner 

7 shall have authority to permanently hire a fellow at 

8 the end of the term of service for such fellow. 

9 (e) TASK FORCE.—Not later than the date on which 

10 the first fellowship is awarded under this section, the Com11 missioner shall establish a task force within the Internal 

12 Revenue Service and the office of the Chief Counsel in 

13 both national and regional office placements that includes 

14 the fellows hired pursuant to subsection (d), the purpose 

15 of which is to— 

16 (1) perform audit case selection, 

17 (2) educate Internal Revenue Service employees 

18 on emerging issues, 

19 (3) audit selected taxpayers, 

20 (4) address offshore tax evasion and issues im21 plicating the Foreign Account Tax Compliance Act, 

22 and 

23 (5) identify, mentor, and train junior employees 

24 from the Internal Revenue Service with respect to 

25 audits. 


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1 (f) COMPOSITION.—The task force established under 

2 subsection (e) may be composed of both— 

3 (1) fellows, and 

4 (2) permanent employees of the Internal Rev5 enue Service. 

6 (g) PAY OF FELLOWS.— 

7 (1) IN GENERAL.—The Secretary of the Treas8 ury (or the Secretary’s delegate) shall determine, 

9 subject to the provisions of this subsection, the pay 

10 of fellows recruited under subsection (a). 

11 (2) PAY SCALE.—For purposes of paragraph 

12 (1), the pay of a fellow shall not be less than the 

13 minimum rate payable for GS–15 of the General 

14 Schedule and shall not exceed the amount of annual 

15 compensation (excluding expenses) specified in sec16 tion 102 of title 3, United States Code. 

17 (h) ADMINISTRATION OF PROGRAM.—The Secretary 

18 may appoint a lead program officer to administer and ad19 vertise the program. 

20 (i) ANNUAL REVIEW AND REPORT.—Not later than 

21 1 year after the date on which the first fellowship is 

22 awarded under this section, and annually thereafter, the 

23 Commissioner shall submit to Congress a report con24 taining— 

25 (1) an analysis of the effects of the program, 


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1 (2) an analysis of the return on investment of 

2 the program, including calculations of all costs in3 curred and all tax revenue and penalties collected 

4 due to the work of the task force, 

5 (3) a description of the total number of fellows 

6 who apply each year, and 

7 (4) recommendations for changes to the pro8 gram, if any. 

9 (j) RULES AND REGULATIONS.—The Commissioner, 

10 with the approval of the Secretary of the Treasury (or the 

11 Secretary’s delegate, other than the Commissioner), shall 

12 promulgate such rules and regulations as may be nec13 essary for the efficient administration of the program. 

14 TITLE IV—PROVISIONS TO RE15 DUCE IMPROPER TAX PAY16 MENTS 

17 SEC. 401. FINDINGS AND PURPOSE. 

18 (a) FINDINGS.—Congress finds that when the Inter19 nal Revenue Service makes payments to taxpayers, the In20 ternal Revenue Services must make every effort to confirm 

21 that the right recipient is receiving the right payment for 

22 the right reason at the right time. 

23 (b) PURPOSE.—The purpose of this title is to— 

24 (1) reduce improper tax payments by the Inter25 nal Revenue Service— 


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1 (A) by intensifying efforts to eliminate 

2 payment error, waste, fraud, and abuse; and 

3 (B) continuing to ensure that the Internal 

4 Revenue Service provides accessible taxpayer 

5 services; 

6 (2) adopt a comprehensive set of policies, in7 cluding— 

8 (A) transparency of significant improper 

9 tax payments; and 

10 (B) accountability for reducing improper 

11 tax payments; and 

12 (3) protecting taxpayer services. 

13 SEC. 402. IMPROPER TAX PAYMENT DEFINED. 

14 For purposes of this title, the term ‘‘improper tax 

15 payment’’ means any credit or refund of an overpayment 

16 of a tax imposed under the Internal Revenue Code of 1986 

17 that should not have been made or that was made in an 

18 incorrect amount. 

19 SEC. 403. TRANSPARENCY. 

20 (a) IN GENERAL.—Not later than 90 days after the 

21 date of enactment of this section, the Secretary of the 

22 Treasury shall establish, in coordination with the Commis23 sioner of Internal Revenue, annual targets for reducing 

24 improper tax payments made by the Internal Revenue 

25 Service. 


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1 (b) PUBLISHED INFORMATION.— 

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

3 after the date of enactment of this section, and an4 nually thereafter, the Secretary of the Treasury shall 

5 publish on the internet information about improper 

6 tax payments made by the Internal Revenue Service. 

7 (2) CONTENTS.—The information published 

8 under paragraph (1) shall include, subject to Fed9 eral privacy policies and to the extent permitted by 

10 law— 

11 (A) the name of the accountable official 

12 designated under section 404(a); 

13 (B) rates and amounts as of the date of 

14 enactment of this section, and historical rates 

15 and amounts, of improper tax payments made 

16 by the Internal Revenue Service, including, if 

17 known and appropriate, the causes of the im18 proper tax payments; 

19 (C) rates and amounts as of the date of 

20 enactment of this section, and historical rates 

21 and amounts, of the recovery of improper tax 

22 payments (estimated on the basis of applicable 

23 samples where appropriate); and 

24 (D) the annual targets for reducing im25 proper tax payments. 


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1 (c) METHODOLOGY.—The methodology used for iden2 tifying and measuring improper tax payments under this 

3 section shall meet the requirement of section 

4 3352(c)(1)(A) of title 31, United States Code. 

5 (d) LINKS.—The Commissioner of Internal Revenue 

6 shall prominently display on the homepage of the website 

7 of the Internal Revenue Service a link to internet-based 

8 resources for addressing improper tax payments, including 

9 the information published under subsection (b)(1). 

10 SEC. 404. ACCOUNTABILITY AND COORDINATION. 

11 (a) ACCOUNTABLE OFFICIALS.—Not later than 120 

12 days after the date of enactment of this section, the Com13 missioner of Internal Revenue shall designate an official 

14 to be accountable for meeting the reduction targets under 

15 section 403(a) without unduly burdening taxpayer serv16 ices. 

17 (b) REPORT.— 

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

19 after the date of enactment of this section, and an20 nually thereafter, the official who is designated 

21 under subsection (a) shall provide the Director of 

22 the Office of Management and Budget and the ap23 propriate congressional committees a report that in24 cludes— 


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1 (A) the methodology used for identifying 

2 and measuring improper tax payments under 

3 section 403(c); 

4 (B) the plans for meeting the reduction 

5 targets under section 403(a); and 

6 (C) the plans and supporting analysis for 

7 ensuring that initiatives undertaken in accord8 ance with this title do not unduly burden tax9 payer services. 

10 (2) APPROPRIATE CONGRESSIONAL COMMIT11 TEES.—For purposes of paragraph (1), the term 

12 ‘‘appropriate congressional committees’’ means the 

13 Committee on Finance of the Senate and the Com14 mittee on Ways and Means of the House of Rep15 resentatives. 

16 (c) DUTIES OF INSPECTOR GENERAL.—Not later 

17 than 60 days after the date on which the annual report 

18 required under subsection (b) is submitted, the Treasury 

19 Inspector General for Tax Administration shall— 

20 (1) assess the level of risk for improper tax 

21 payments by the Internal Revenue Service; 

22 (2) determine the extent of oversight warranted 

23 (in addition to oversight requirements under section 

24 3353 of title 31, United States Code); and 


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1 (3) provide the Commissioner of Internal Rev2 enue with recommendations, if any, for modifying 

3 the methodology, improper tax payment reduction 

4 plans, or taxpayer services. 

5 (d) AGENCY FAILURE.— 

6 (1) IN GENERAL.—If the Internal Revenue 

7 Service does not demonstrate an improvement in re8 ducing improper tax payments, fails to develop a 

9 plan to meet reduction targets under subsection 

10 (b)(1)(B), or fails to implement the plans described 

11 in subsection (b)(1)(C) for not less than 2 consecu12 tive years, the official designated under subsection 

13 (a) shall submit to the Commissioner of Internal 

14 Revenue, the Treasury Inspector General for Tax 

15 Administration, and the Chief Financial Officer of 

16 the Internal Revenue Service a report that— 

17 (A) describe the likely causes of the lack or 

18 improvement or failure; and 

19 (B) proposes a remedial plan. 

20 (2) REVIEW.—Annually, the Commissioner of 

21 Internal Revenue shall, with respect to a remedial 

22 plan proposed under paragraph (1)(B)— 

23 (A) review the remedial plan; and 

24 (B) in consultation with the Treasury In25 spector General for Tax Administration and 


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1 Chief Financial Officer of the Internal Revenue 

2 Service, forward the remedial plan and any ad3 ditional comments and analysis to the Director 

4 of the Office of Management and Budget. 

5 SEC. 405. POLICY PROPOSALS. 

6 (a) IN GENERAL.—Not later than 180 days after the 

7 date of enactment of this section, the Secretary of the 

8 Treasury, in consultation with the Commissioner of Inter9 nal Revenue and the Treasury Inspector General for Tax 

10 Administration, shall develop policy recommendations, in11 cluding potential legislative proposals, designed to reduce 

12 improper tax payments, including improper tax payments 

13 caused by error, waste, fraud, and abuse, made by the In14 ternal Revenue Service. 

15 (b) INCLUSION.—The recommendations developed 

16 under subsection (a) shall be included, as appropriate, in 

17 the budget of the President under section 1105(a) of title 

18 31, United States Code, for fiscal year 2023 and each fis19 cal year thereafter. 

Æ 


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