(b) 
CONFORMING
AMENDMENTS
TO
SECTION 
7459.— 
(1) Subsections (c), (d), (e), and (f) of section 
7459 are each amended by striking ‘‘decision’’ each 
place it appears and inserting ‘‘judgment’’. 
(2) The headings of subsections (c), (d), and (e) 
of section 7459 are each amended by striking ‘‘DE-
CISION’’ and inserting ‘‘JUDGMENT’’. 
(3) The item relating to section 7459 in the 
table of sections for part II of subchapter C of chap-
ter 76 is amended to read as follows: 
‘‘Sec. 7459. Opinions and judgments.’’. 
(c) OTHER CONFORMING AMENDMENTS.— 
(1) The following provisions are each amended 
by striking ‘‘decision’’ and inserting ‘‘judgment’’: 
(A) Section 1313(a)(1). 
(B) Section 6213(a). 
(C) Section 6214(d). 
(D) Section 6225(a)(2). 
(E) Section 6226(g). 
(F) Section 6228(a)(6). 
(G) Subsections (a)(3)(B) and (c)(1)(A)(ii) 
of section 6230. 
(H) Section 6247(d). 
(I) Section 6252(e). 
(J) Section 6404(h)(2)(C).
(K) Section 6503(a)(1). 
(L) Section 6673(a)(1)(C). 
(M) Subsections (c), (f), and (g) of section 
6861. 
(N) Section 6863(b)(3)(C). 
(O) Section 7428(a). 
(P) Section 7428(c)(1)(C)(i). 
(Q) Section 7430(f)(3). 
(R) Section 7436(c)(2). 
(S) Section 7461(b)(2). 
(T) Subsections (a)(4), (b), and (d) of sec-
tion 7463. 
(U) Subsections (a)(2)(B) and (b)(4) of 
section 7476. 
(V) Section 7477(a). 
(W) Section 7478(a)(2). 
(X) Subsections (a)(2) and (c) of section 
7479. 
(2) The following provisions are each amended 
by striking ‘‘decision’’ each place it appears and in-
serting ‘‘judgment’’: 
(A) Subsections (a) and (b)(3) of section 
6215. 
(B) Section 6226(h). 
(C) Section 6247(e).
(D) Subsections (d) and (e) of section 
6861. 
(E) Section 6863(b)(2). 
(F) Section 7422. 
(G) Subsections (a) and (b) of section 
7460. 
(H) Subsections (a), (b), (c), and (d) of 
section 7463. 
(I) Section 7482. 
(J) Section 7483. 
(K) Section 7485(b). 
(L) Section 7481. 
(3) Sections 7422 and 7482 are each amended 
by striking ‘‘decisions’’ each place it appears and in-
serting ‘‘judgments’’. 
(4) Section 7430(f)(1) is amended by striking 
‘‘decision or’’ both places it appears. 
(5) Subsections (a) and (b) of section 7460 are 
each amended by striking ‘‘report’’ each place it ap-
pears and inserting ‘‘opinion’’. 
(6) Section 7461(a) is amended— 
(A) by striking ‘‘reports’’ and inserting 
‘‘opinions’’, and 
(B) by striking ‘‘report’’ and inserting 
‘‘opinion’’.
(7) Section 7462 is amended by striking ‘‘re-
ports’’ each place it appears and inserting ‘‘opin-
ions’’. 
(8) Section 7487(1) is amended by striking 
‘‘decisions’’ and inserting ‘‘judgments’’. 
(9) The headings of sections 6214(b), 7463(b), 
7481(a), 7481(b), 7481(d), and 7485(b) are each 
amended by striking ‘‘DECISIONS’’ and inserting 
‘‘JUDGMENTS’’. 
(10) The headings of sections 6226(h), 6247(e), 
6861(c), 
6861(d), 
7443A(c), 
7481(a)(2), 
and 
7481(a)(3) are each amended by striking ‘‘DECI-
SION’’ and inserting ‘‘JUDGMENT’’. 
(11) The headings of sections 6863(b)(2), 
6863(b)(3), 7430(f)(3), and 7482(a)(2)(B) are each 
amended by striking ‘‘DECISION’’ and inserting 
‘‘JUDGMENT’’. 
(12) The heading of section 7436(c)(2) is 
amended by striking ‘‘DECISIONS’’ and inserting 
‘‘JUDGMENT’’. 
(13) The heading of section 7460(a) is amend-
ed by striking ‘‘REPORTS’’ and inserting ‘‘OPIN-
IONS’’.
(14) The heading of section 7462 is amended 
by striking ‘‘REPORTS’’ and inserting ‘‘OPIN-
IONS’’. 
(15) The heading of subchapter D of chapter 
76 is amended by striking ‘‘Decisions’’ and insert-
ing ‘‘Judgments’’. 
(16) The heading of section 7481 is amended 
by striking ‘‘DECISION’’ and inserting ‘‘JUDG-
MENT’’. 
(17) The item relating to section 7462 in the 
table of sections for part II of subchapter C of chap-
ter 76 is amended to read as follows: 
‘‘Sec. 7462. Publication of opinions.’’. 
(18) The item relating to subchapter D in the 
table of subchapters for chapter 76 is amended to 
read as follows: 
‘‘SUBCHAPTER D.—COURT REVIEW OF TAX COURT JUDGMENTS’’. 
(19) The item relating to section 7481 in the 
table of sections for part III of subchapter D of 
chapter 76 is amended to read as follows: 
‘‘Sec. 7481. Date when Tax Court judgment becomes final.’’. 
(d) CONTINUING EFFECT OF LEGAL DOCUMENTS.— 
All orders, decisions, reports, rules, permits, agreements, 
grants, contracts, certificates, licenses, registrations, privi-
leges, and other administrative actions, in connection with 
the Tax Court, which are in effect at the time this section
takes effect, or were final before the effective date of this 
section and are to become effective on or after the effective 
date of this section, shall continue in effect according to 
their terms until modified, terminated, superseded, set 
aside, or revoked in accordance with law by the Tax Court. 
SEC. 11503. TITLE OF SPECIAL TRIAL JUDGE CHANGED TO 
MAGISTRATE JUDGE OF THE TAX COURT. 
(a) IN GENERAL.—Section 7443A is amended— 
(1) by striking ‘‘special trial judges’’ in sub-
sections (a) and (e) and inserting ‘‘magistrate 
judges of the Tax Court’’, 
(2) by striking ‘‘special trial judges of the 
court’’ in subsection (b) and inserting ‘‘magistrate 
judges of the Tax Court’’, and 
(3) by striking ‘‘special trial judge’’ in sub-
sections (c) and (d) and inserting ‘‘magistrate judge 
of the Tax Court’’. 
(b) CONFORMING AMENDMENTS.— 
(1) The heading of section 7443A is amended 
by striking ‘‘SPECIAL TRIAL JUDGES’’ and insert-
ing 
‘‘MAGISTRATE
JUDGES
OF
THE
TAX 
COURT’’. 
(2) The heading of section 7443A(b) is amend-
ed by striking ‘‘SPECIAL TRIAL JUDGES’’ and insert-
ing ‘‘MAGISTRATE JUDGES OF THE TAX COURT’’.
(3) The item relating to section 7443A in the 
table of sections for part I of subchapter C of chap-
ter 76 is amended to read as follows: 
‘‘Sec. 7443A. Magistrate judges of the Tax Court.’’. 
(4) The heading of section 7448 is amended by 
striking ‘‘SPECIAL TRIAL JUDGES’’ and inserting 
‘‘MAGISTRATE JUDGES OF THE TAX COURT’’. 
(5) Section 7448 is amended— 
(A) by striking ‘‘special trial judge’s’’ each 
place it appears in subsections (a)(6), (c)(1), 
(d), and (m)(1) and inserting ‘‘magistrate judge 
of the Tax Court’s’’, and 
(B) by striking ‘‘special trial judge’’ each 
place it appears other than in subsection (n) 
and inserting ‘‘magistrate judge of the Tax 
Court’’. 
(6) Section 7448(n) is amended— 
(A) by striking ‘‘special trial judge which 
are allowable’’ and inserting ‘‘magistrate judge 
of the Tax Court which are allowable’’, and 
(B) by striking ‘‘special trial judge of the 
Tax Court’’ both places it appears and inserting 
‘‘magistrate judge of the Tax Court’’. 
(7) The heading of section 7448(b)(2) is 
amended by striking ‘‘SPECIAL TRIAL JUDGES’’ and
inserting ‘‘MAGISTRATE
JUDGES
OF
THE
TAX 
COURT’’. 
(8) The item relating to section 7448 in the 
table of sections for part I of subchapter C of chap-
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.’’. 
(9) Section 7456(a) is amended— 
(A) by striking ‘‘special trial judge’’ each 
place it appears and inserting ‘‘magistrate 
judge’’, and 
(B) by striking ‘‘(or by the clerk’’ and in-
serting ‘‘of the Tax Court (or by the clerk’’. 
(10) Section 7466(a) is amended by striking 
‘‘special trial judge’’ and inserting ‘‘magistrate 
judge’’. 
(11) Section 7470A is amended by striking 
‘‘special trial judges’’ both places it appears in sub-
sections (a) and (b) and inserting ‘‘magistrate 
judges’’. 
(12) Section 7471(a)(2)(A) is amended by 
striking ‘‘special trial judges’’ and inserting ‘‘mag-
istrate judges’’. 
(13) Section 7471(c) is amended—
(A) by striking ‘‘SPECIAL TRIAL JUDGES’’ 
in the heading and inserting ‘‘MAGISTRATE 
JUDGES OF THE TAX COURT’’, and 
(B) by striking ‘‘special trial judges’’ and 
inserting ‘‘magistrate judges’’. 
SEC. 11504. REPEAL OF DEADWOOD RELATED TO BOARD OF 
TAX APPEALS. 
(a) Section 7459 is amended by striking subsection 
(f) and redesignating subsection (g) as subsection (f). 
(b) Section 7447(a)(3) is amended to read as follows: 
‘‘(3) In any determination of length of service 
as judge or as a judge of the Tax Court of the 
United States there shall be included all periods 
(whether or not consecutive) during which an indi-
vidual served as judge.’’. 
DIVISION B—RETURN PREPARA-
TION PROGRAMS FOR LOW- 
INCOME TAXPAYERS 
SEC. 12001. RETURN PREPARATION PROGRAMS FOR LOW- 
INCOME TAXPAYERS. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by inserting after section 
7526 the following new section:
‘‘SEC. 7526A. RETURN PREPARATION PROGRAMS FOR LOW- 
INCOME TAXPAYERS. 
‘‘(a) ESTABLISHMENT OF VOLUNTEER INCOME TAX 
ASSISTANCE MATCHING GRANT PROGRAM.—The Sec-
retary shall establish a Community Volunteer Income Tax 
Assistance Matching Grant Program under which the Sec-
retary may, subject to the availability of appropriated 
funds, make grants to provide matching funds for the de-
velopment, expansion, or continuation of qualified return 
preparation programs assisting low-income taxpayers and 
members of underserved populations. 
‘‘(b) USE OF FUNDS.— 
‘‘(1) IN GENERAL.—Qualified return prepara-
tion programs may use grants received under this 
section for— 
‘‘(A) ordinary and necessary costs associ-
ated with program operation in accordance with 
cost principles under the applicable Office of 
Management and Budget circular, including— 
‘‘(i) wages or salaries of persons co-
ordinating the activities of the program, 
‘‘(ii) developing training materials, 
conducting training, and performing qual-
ity reviews of the returns prepared under 
the program, 
‘‘(iii) equipment purchases, and
quently than once every 5 calendar years during 
which a qualified return preparation program is op-
erating under a grant under this section, periodic 
site visits— 
‘‘(A) to ensure the program is carrying out 
the purposes of this section, and 
‘‘(B) to determine whether the program 
meets such program adherence standards as the 
Secretary shall by regulation or other guidance 
prescribe. 
‘‘(2) ADDITIONAL REQUIREMENTS FOR GRANT 
RECIPIENTS
NOT
MEETING
PROGRAM
ADHERENCE 
STANDARDS.—In the case of any qualified return 
preparation program which— 
‘‘(A) is awarded a grant under this section, 
and 
‘‘(B) is subsequently determined— 
‘‘(i) not to meet the program adher-
ence standards described in paragraph 
(1)(B), or 
‘‘(ii) not to be otherwise carrying out 
the purposes of this section, 
such program shall not be eligible for any additional 
grants under this section unless such program pro-
vides sufficient documentation of corrective meas-
ures established to address any such deficiencies de-
termined. 
‘‘(e) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
RETURN
PREPARATION
PRO-
GRAM.—The term ‘qualified return preparation pro-
gram’ means any program— 
‘‘(A) which provides assistance to individ-
uals, not less than 90 percent of whom are low- 
income taxpayers, in preparing and filing Fed-
eral income tax returns, 
‘‘(B) which is administered by a qualified 
entity, 
‘‘(C) in which all volunteers who assist in 
the preparation of Federal income tax returns 
meet the training requirements prescribed by 
the Secretary, and 
‘‘(D) which uses a quality review process 
which reviews 100 percent of all returns. 
‘‘(2) QUALIFIED ENTITY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
entity’ means any entity which— 
‘‘(i) is an eligible organization, 
‘‘(ii) is in compliance with Federal tax 
filing and payment requirements,
‘‘(iii) is not debarred or suspended 
from Federal contracts, grants, or coopera-
tive agreements, and 
‘‘(iv) agrees to provide documentation 
to substantiate any matching funds pro-
vided pursuant to the grant program under 
this section. 
‘‘(B) ELIGIBLE ORGANIZATION.—The term 
‘eligible organization’ means— 
‘‘(i) an institution of higher education 
which is described in section 102 (other 
than subsection (a)(1)(C) thereof) of the 
Higher Education Act of 1965 (20 U.S.C. 
1002), as in effect on the date of the en-
actment of this section, and which has not 
been disqualified from participating in a 
program under title IV of such Act, 
‘‘(ii) an organization described in sec-
tion 501(c) and exempt from tax under 
section 501(a), 
‘‘(iii) a local government agency, in-
cluding— 
‘‘(I) a county or municipal gov-
ernment agency, and
‘‘(II) an Indian tribe, as defined 
in section 4(13) of the Native Amer-
ican Housing Assistance and Self-De-
termination Act of 1996 (25 U.S.C. 
4103(13)), including any tribally des-
ignated housing entity (as defined in 
section 4(22) of such Act (25 U.S.C. 
4103(22))), tribal subsidiary, subdivi-
sion, or other wholly owned tribal en-
tity, 
‘‘(iv) a local, State, regional, or na-
tional coalition (with one lead organization 
which meets the eligibility requirements of 
clause (i), (ii), or (iii) acting as the appli-
cant organization), or 
‘‘(v) in the case of low-income tax-
payers and members of underserved popu-
lations with respect to which no organiza-
tions described in the preceding clauses are 
available— 
‘‘(I) a State government agency, 
or 
‘‘(II) an office providing Cooper-
ative Extension services (as estab-
lished at the land-grant colleges and
universities under the Smith-Lever 
Act of May 8, 1914). 
‘‘(3) LOW-INCOME TAXPAYERS.—The term ‘low- 
income taxpayer’ means a taxpayer whose income 
for the taxable year does not exceed an amount 
equal to the completed phaseout amount under sec-
tion 32(b) for a married couple filing a joint return 
with 3 or more qualifying children, as determined in 
a revenue procedure or other published guidance. 
‘‘(4) UNDERSERVED
POPULATION.—The term 
‘underserved population’ includes populations of per-
sons with disabilities, persons with limited English 
proficiency, Native Americans, individuals living in 
rural areas, members of the Armed Forces and their 
spouses, and the elderly. 
‘‘(f) SPECIAL RULES AND LIMITATIONS.— 
‘‘(1) DURATION OF GRANTS.—Upon application 
of a qualified return preparation program, the Sec-
retary is authorized to award a multi-year grant not 
to exceed 3 years. 
‘‘(2) AGGREGATE
LIMITATION.—Unless other-
wise provided by specific appropriation, the Sec-
retary shall not allocate more than $30,000,000 per 
fiscal year (exclusive of costs of administering the 
program) to grants under this section.
‘‘(g) PROMOTION OF PROGRAMS.— 
‘‘(1) IN GENERAL.—The Secretary shall pro-
mote tax preparation through qualified return prepa-
ration programs through the use of mass commu-
nications and other means. 
‘‘(2) PROVISION OF INFORMATION REGARDING 
QUALIFIED RETURN PREPARATION PROGRAMS.—The 
Secretary may provide taxpayers information regard-
ing qualified return preparation programs receiving 
grants under this section. 
‘‘(3) VITA GRANTEE REFERRAL.—Qualified re-
turn preparation programs receiving a grant under 
this section are encouraged, in appropriate cases, 
to— 
‘‘(A) advise taxpayers of the availability of, 
and eligibility requirements for receiving, advice 
and assistance from qualified low-income tax-
payer clinics receiving funding under section 
7526, and 
‘‘(B) provide information regarding the lo-
cation of, and contact information for, such 
clinics.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by inserting after 
the item relating to section 7526 the following new item: 
‘‘Sec. 7526A. Return preparation programs for low-income taxpayers.’’.
DIVISION C—IDENTITY PROTEC-
TION PERSONAL IDENTIFICA-
TION NUMBERS 
SEC. 13001. IDENTITY PROTECTION PERSONAL IDENTIFICA-
TION NUMBERS. 
Not later than 5 years after the date of the enact-
ment of this Act, the Secretary of the Treasury or the 
Secretary’s delegate (hereafter referred to in this section 
as the ‘‘Secretary’’) shall establish a program to issue, 
upon the request of any individual, a number which may 
be used in connection with such individual’s social security 
number (or other identifying information with respect to 
such individual as determined by the Secretary) to assist 
the Secretary in verifying such individual’s identity. 
DIVISION D—PROVISION OF IN-
FORMATION 
REGARDING 
LOW-INCOME 
TAXPAYER 
CLINICS 
SEC. 14001. PROVISION OF INFORMATION REGARDING LOW- 
INCOME TAXPAYER CLINICS. 
(a) IN GENERAL.—Section 7526(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(6) PROVISION OF INFORMATION REGARDING 
QUALIFIED LOW-INCOME TAXPAYER CLINICS.—Not-
withstanding any other provision of law, officers and 
employees of the Department of the Treasury may— 
‘‘(A) advise taxpayers of the availability of, 
and eligibility requirements for receiving, advice 
and assistance from qualified low-income tax-
payer clinics receiving funding under this sec-
tion, and 
‘‘(B) provide information regarding the lo-
cation of, and contact information for, such 
clinics.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
DIVISION E—SINGLE POINT OF 
CONTACT FOR TAX-RELATED 
IDENTITY THEFT VICTIMS 
SEC. 15001. SINGLE POINT OF CONTACT FOR TAX-RELATED 
IDENTITY THEFT VICTIMS. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) shall establish and implement 
procedures to ensure that any taxpayer whose return has 
been delayed or otherwise adversely affected due to tax- 
related identity theft has a single point of contact at the 
Internal Revenue Service throughout the processing of the 
taxpayer’s case. The single point of contact shall track the
taxpayer’s case to completion and coordinate with other 
Internal Revenue Service employees to resolve case issues 
as quickly as possible. 
(b) SINGLE POINT OF CONTACT.— 
(1) IN GENERAL.—For purposes of subsection 
(a), the single point of contact shall consist of a 
team or subset of specially trained employees who— 
(A) have the ability to work across func-
tions to resolve the issues involved in the tax-
payer’s case, and 
(B) shall be accountable for handling the 
case until its resolution. 
(2) TEAM OR SUBSET.—The employees included 
within the team or subset described in paragraph (1) 
may change as required to meet the needs of the In-
ternal Revenue Service, provided that procedures 
have been established to— 
(A) ensure continuity of records and case 
history, and 
(B) notify the taxpayer when appropriate.
DIVISION F—NOTICE FROM IRS 
REGARDING 
CLOSURE 
OF 
TAXPAYER ASSISTANCE CEN-
TER 
SEC. 16001. NOTICE FROM IRS REGARDING CLOSURE OF 
TAXPAYER ASSISTANCE CENTERS. 
Not later than 90 days before the date that a pro-
posed closure of a Taxpayer Assistance Center would take 
effect, the Secretary of the Treasury (or the Secretary’s 
delegate) shall— 
(1) make publicly available (including by non- 
electronic means) a notice which— 
(A) identifies the Taxpayer Assistance 
Center proposed for closure and the date of 
such proposed closure, and 
(B) identifies the relevant alternative 
sources of taxpayer assistance which may be 
utilized by taxpayers affected by such proposed 
closure, and 
(2) submit to Congress a written report that in-
cludes— 
(A) the information included in the notice 
described in paragraph (1), 
(B) the reasons for such proposed closure, 
and
(C) such other information as the Sec-
retary may determine appropriate. 
DIVISION G—MANDATORY ELEC-
TRONIC FILING FOR ANNUAL 
RETURNS OF EXEMPT ORGA-
NIZATIONS 
SEC. 17001. MANDATORY ELECTRONIC FILING FOR ANNUAL 
RETURNS OF EXEMPT ORGANIZATIONS. 
(a) IN GENERAL.—Section 6033 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(n) as subsection (o) and by inserting after subsection (m) 
the following new subsection: 
‘‘(n) MANDATORY ELECTRONIC FILING.—Any orga-
nization required to file a return under this section shall 
file such return in electronic form.’’. 
(b) INSPECTION OF ELECTRONICALLY FILED AN-
NUAL
RETURNS.—Section 6104(b) of such Code is 
amended by adding at the end the following: ‘‘Any annual 
return required to be filed electronically under section 
6033(n) shall be made available by the Secretary to the 
public in machine readable format.’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall apply to returns filed for taxable years begin-
ning after the date of the enactment of this Act. 
(2) TRANSITIONAL RELIEF.— 
(A) SMALL ORGANIZATIONS.— 
(i) IN GENERAL.—In the case of any 
small organizations, or any other organiza-
tions for which the Secretary of the Treas-
ury or the Secretary’s delegate (hereafter 
referred to in this paragraph as the ‘‘Sec-
retary’’) determines the application of the 
amendments made by subsection (a) would 
cause undue burden without a delay, the 
Secretary may delay the application of 
such amendments, but not later than tax-
able years beginning 2 years after the date 
of the enactment of this Act. 
(ii) SMALL ORGANIZATION.—For pur-
poses of clause (i), the term ‘‘small organi-
zation’’ means any organization— 
(I) the gross receipts of which for 
the 
taxable 
year 
are 
less 
than 
$200,000, and 
(II) the aggregate gross assets of 
which at the end of the taxable year 
are less than $500,000.
(B) ORGANIZATIONS
FILING
FORM 990– 
T.—In the case of any organization described 
in section 511(a)(2) of the Internal Revenue 
Code of 1986 which is subject to the tax im-
posed by section 511(a)(1) of such Code on its 
unrelated business taxable income, or any orga-
nization required to file a return under section 
6033 of such Code and include information 
under subsection (e) thereof, the Secretary may 
delay the application of the amendments made 
by this section, but not later than taxable years 
beginning 2 years after the date of the enact-
ment of this Act. 
DIVISION H—21ST CENTURY IRS 
ACT 
SEC. 18001. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This division may be cited as the 
‘‘21st Century IRS Act’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 18001. Short title; etc. 
TITLE I—CYBERSECURITY AND IDENTITY PROTECTION 
Sec. 18101. Public-private partnership to address identity theft refund fraud. 
Sec. 18102. Recommendations of Electronic Tax Administration Advisory Com-
mittee regarding identity theft refund fraud. 
Sec. 18103. Information sharing and analysis center. 
Sec. 18104. Compliance by contractors with confidentiality safeguards. 
Sec. 18105. Report on electronic payments. 
TITLE II—DEVELOPMENT OF INFORMATION TECHNOLOGY 
Sec. 18201. Management of Internal Revenue Service information technology. 
Sec. 18202. Development of online accounts and portals. 
Sec. 18203. Internet platform for Form 1099 filings. 
TITLE III—MODERNIZATION OF CONSENT-BASED INCOME 
VERIFICATION SYSTEM 
Sec. 18301. Disclosure of taxpayer information for third-party income 
verification. 
Sec. 18302. Limit redisclosures and uses of consent-based disclosures of tax re-
turn information. 
TITLE IV—EXPANDED USE OF ELECTRONIC SYSTEMS 
Sec. 18401. Electronic filing of returns. 
Sec. 18402. Uniform standards for the use of electronic signatures for disclo-
sure authorizations to, and other authorizations of, practi-
tioners. 
Sec. 18403. Payment of taxes by debit and credit cards. 
TITLE I—CYBERSECURITY AND 
IDENTITY PROTECTION 
SEC. 18101. PUBLIC-PRIVATE PARTNERSHIP TO ADDRESS 
IDENTITY THEFT REFUND FRAUD. 
The Secretary of the Treasury (or the Secretary’s 
delegate) shall work collaboratively with the public and 
private sectors to protect taxpayers from identity theft re-
fund fraud.
SEC. 18102. RECOMMENDATIONS OF ELECTRONIC TAX AD-
MINISTRATION ADVISORY COMMITTEE RE-
GARDING IDENTITY THEFT REFUND FRAUD. 
The Secretary of the Treasury shall ensure that the 
advisory group convened by the Secretary pursuant to sec-
tion 2001(b)(2) of the Internal Revenue Service Restruc-
turing and Reform Act of 1998 (commonly known as the 
Electronic Tax Administration Advisory Committee) stud-
ies (including by providing organized public forums) and 
makes recommendations to the Secretary regarding meth-
ods to prevent identity theft and refund fraud. 
SEC. 18103. INFORMATION SHARING AND ANALYSIS CEN-
TER. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) may participate in an informa-
tion sharing and analysis center to centralize, standardize, 
and enhance data compilation and analysis to facilitate 
sharing actionable data and information with respect to 
identity theft tax refund fraud. 
(b) DEVELOPMENT OF PERFORMANCE METRICS.— 
The Secretary of the Treasury (or the Secretary’s dele-
gate) shall develop metrics for measuring the success of 
such center in detecting and preventing identity theft tax 
refund fraud. 
(c) DISCLOSURE.—
(1) IN GENERAL.—Section 6103(k) is amended 
by adding at the end the following new paragraph: 
‘‘(13) DISCLOSURE OF RETURN INFORMATION 
FOR PURPOSES OF CYBERSECURITY AND THE PRE-
VENTION
OF
IDENTITY
THEFT
TAX
REFUND 
FRAUD.— 
‘‘(A) IN
GENERAL.—Under such proce-
dures and subject to such conditions as the Sec-
retary may prescribe, the Secretary may dis-
close specified return information to specified 
ISAC participants to the extent that the Sec-
retary determines such disclosure is in further-
ance of effective Federal tax administration re-
lating to the detection or prevention of identity 
theft tax refund fraud, validation of taxpayer 
identity, authentication of taxpayer returns, or 
detection or prevention of cybersecurity threats. 
‘‘(B) SPECIFIED ISAC PARTICIPANTS.—For 
purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied ISAC participant’ means— 
‘‘(I) any person designated by 
the Secretary as having primary re-
sponsibility for a function performed 
with respect to the information shar-
ing and analysis center described in 
section 18103(a) of the 21st Century 
IRS Act, and 
‘‘(II) any person subject to the 
requirements of section 7216 and 
which is a participant in such infor-
mation sharing and analysis center. 
‘‘(ii) INFORMATION SHARING AGREE-
MENT.—Such term shall not include any 
person unless such person has entered into 
a written agreement with the Secretary 
setting forth the terms and conditions for 
the disclosure of information to such per-
son under this paragraph, including re-
quirements regarding the protection and 
safeguarding of such information by such 
person. 
‘‘(C) SPECIFIED RETURN INFORMATION.— 
For purposes of this paragraph, the term ‘spec-
ified return information’ means— 
‘‘(i) in the case of a return which is 
in connection with a case of potential iden-
tity theft refund fraud— 
‘‘(I) in the case of such return 
filed electronically, the internet pro-
tocol address, device identification, 
email domain name, speed of comple-
tion, method of authentication, refund 
method, and such other return infor-
mation related to the electronic filing 
characteristics of such return as the 
Secretary may identify for purposes of 
this subclause, and 
‘‘(II) in the case of such return 
prepared by a tax return preparer, 
identifying information with respect to 
such tax return preparer, including 
the preparer taxpayer identification 
number and electronic filer identifica-
tion number of such preparer, 
‘‘(ii) in the case of a return which is 
in connection with a case of a identity 
theft refund fraud which has been con-
firmed by the Secretary (pursuant to such 
procedures as the Secretary may provide), 
the information referred to in subclauses 
(I) and (II) of clause (i), the name and 
taxpayer identification number of the tax-
payer as it appears on the return, and any 
bank account and routing information pro-
vided for making a refund in connection 
with such return, and 
‘‘(iii) in the case of any cybersecurity 
threat to the Internal Revenue Service, in-
formation similar to the information de-
scribed in subclauses (I) and (II) of clause 
(i) with respect to such threat. 
‘‘(D) RESTRICTION ON USE OF DISCLOSED 
INFORMATION.— 
‘‘(i) DESIGNATED THIRD PARTIES.— 
Any return information received by a per-
son described in subparagraph (B)(i)(I) 
shall be used only for the purposes of and 
to the extent necessary in— 
‘‘(I) performing the function such 
person is designated to perform under 
such subparagraph, 
‘‘(II) facilitating disclosures au-
thorized under subparagraph (A) to 
persons described in subparagraph 
(B)(i)(II), and 
‘‘(III) facilitating disclosures au-
thorized under subsection (d) to par-
ticipants in such information sharing 
and analysis center.
‘‘(ii) RETURN
PREPARERS.—Any re-
turn information received by a person de-
scribed in subparagraph (B)(i)(II) shall be 
treated for purposes of section 7216 as in-
formation furnished to such person for, or 
in connection with, the preparation of a re-
turn of the tax imposed under chapter 1. 
‘‘(E) 
DATA
PROTECTION
AND
SAFE-
GUARDS.—Return information disclosed under 
this paragraph shall be subject to such protec-
tions and safeguards as the Secretary may re-
quire in regulations or other guidance or in the 
written agreement referred to in subparagraph 
(B)(ii). Such written agreement shall include a 
requirement that any unauthorized access to in-
formation disclosed under this paragraph, and 
any breach of any system in which such infor-
mation is held, be reported to the Treasury In-
spector General for Tax Administration.’’. 
(2) APPLICATION OF CIVIL AND CRIMINAL PEN-
ALTIES.— 
(A) Section 6103(a)(3) is amended by 
striking ‘‘subsection (k)(10)’’ and inserting 
‘‘paragraph (10) or (13) of subsection (k)’’.
(B) Section 7213(a)(2) is amended by in-
serting ‘‘or (13)’’ after ‘‘(k)(10)’’. 
SEC. 18104. COMPLIANCE BY CONTRACTORS WITH CON-
FIDENTIALITY SAFEGUARDS. 
(a) IN GENERAL.—Section 6103(p) is amended by 
adding at the end the following new paragraph: 
‘‘(9) 
DISCLOSURE
TO
CONTRACTORS
AND 
OTHER AGENTS.—Notwithstanding any other provi-
sion of this section, no return or return information 
shall be disclosed to any contractor or other agent 
of a Federal, State, or local agency unless such 
agency, to the satisfaction of the Secretary— 
‘‘(A) has requirements in effect which re-
quire each such contractor or other agent which 
would have access to returns or return informa-
tion to provide safeguards (within the meaning 
of paragraph (4)) to protect the confidentiality 
of such returns or return information, 
‘‘(B) agrees to conduct an on-site review 
every 3 years (or a mid-point review in the case 
of contracts or agreements of less than 3 years 
in duration) of each contractor or other agent 
to determine compliance with such require-
ments,
‘‘(C) submits the findings of the most re-
cent review conducted under subparagraph (B) 
to the Secretary as part of the report required 
by paragraph (4)(E), and 
‘‘(D) certifies to the Secretary for the most 
recent annual period that such contractor or 
other agent is in compliance with all such re-
quirements. 
The certification required by subparagraph (D) shall 
include the name and address of each contractor and 
other agent, a description of the contract or agree-
ment with such contractor or other agent, and the 
duration of such contract or agreement. The require-
ments of this paragraph shall not apply to disclo-
sures pursuant to subsection (n) for purposes of 
Federal tax administration.’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
6103(p)(8)(B) is amended by inserting ‘‘or paragraph 
(9)’’ after ‘‘subparagraph (A)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after Decem-
ber 31, 2022. 
SEC. 18105. REPORT ON ELECTRONIC PAYMENTS. 
Not later than 2 years after the date of the enact-
ment of this Act, the Secretary (or the Secretary’s dele-
gate), in coordination with the Bureau of Fiscal Service 
and the Internal Revenue Service, and in consultation with 
private sector financial institutions, shall submit a written 
report to Congress describing how the government can uti-
lize new payment platforms to increase the number of tax 
refunds paid by electronic funds transfer. Such report 
shall weigh the interests of reducing identity theft tax re-
fund fraud, reducing the Federal Government’s costs in 
delivering tax refunds, the costs and any associated fees 
charged to taxpayers (including monthly and point-of-serv-
ice fees) to access their tax refunds, the impact on individ-
uals who do not have access to financial accounts or insti-
tutions, and ensuring payments are made to accounts at 
a financial institution that complies with section 21 of the 
Federal Deposit Insurance Act, chapter 2 of title I of Pub-
lic Law 91–508, and subchapter II of chapter 53 of title 
31, United States Code (commonly referred to collectively 
as the ‘‘Bank Secrecy Act’’) and the USA PATRIOT Act. 
Such report shall include any legislative recommendations 
necessary to accomplish these goals.
TITLE II—DEVELOPMENT OF 
INFORMATION TECHNOLOGY 
SEC. 18201. MANAGEMENT OF INTERNAL REVENUE SERV-
ICE INFORMATION TECHNOLOGY. 
(a) DUTIES AND RESPONSIBILITIES OF INTERNAL 
REVENUE SERVICE CHIEF INFORMATION OFFICER.—Sec-
tion 7803 is amended by adding at the end the following 
new subsection: 
‘‘(f) INTERNAL REVENUE SERVICE CHIEF INFORMA-
TION OFFICER.— 
‘‘(1) IN GENERAL.—There shall be in the Inter-
nal Revenue Service an Internal Revenue Service 
Chief Information Officer (hereafter referred to in 
this subsection as the ‘IRS CIO’) who shall be ap-
pointed by the Administrator of the Internal Rev-
enue Service. 
‘‘(2) CENTRALIZED
RESPONSIBILITY
FOR
IN-
TERNAL
REVENUE
SERVICE
INFORMATION
TECH-
NOLOGY.—The Administrator of the Internal Rev-
enue Service (and the Secretary) shall act through 
the IRS CIO with respect to all development, imple-
mentation, and maintenance of information tech-
nology for the Internal Revenue Service. Any ref-
erence in this subsection to the IRS CIO which di-
rects the IRS CIO to take any action, or to assume
any responsibility, shall be treated as a reference to 
the Administrator of the Internal Revenue Service 
acting through the IRS CIO. 
‘‘(3) GENERAL
DUTIES
AND
RESPONSIBIL-
ITIES.—The IRS CIO shall— 
‘‘(A) be responsible for the development, 
implementation, and maintenance of informa-
tion technology for the Internal Revenue Serv-
ice, 
‘‘(B) ensure that the information tech-
nology of the Internal Revenue Service is secure 
and integrated, 
‘‘(C) maintain operational control of all in-
formation technology for the Internal Revenue 
Service, 
‘‘(D) be the principal advocate for the in-
formation technology needs of the Internal Rev-
enue Service, and 
‘‘(E) consult with the Chief Procurement 
Officer of the Internal Revenue Service to en-
sure that the information technology acquired 
for the Internal Revenue Service is consistent 
with—
‘‘(i) the goals and requirements speci-
fied in subparagraphs (A) through (D), 
and 
‘‘(ii) the strategic plan developed 
under paragraph (4). 
‘‘(4) STRATEGIC PLAN.— 
‘‘(A) IN
GENERAL.—The IRS CIO shall 
develop and implement a multiyear strategic 
plan for the information technology needs of the 
Internal Revenue Service. Such plan shall— 
‘‘(i) include performance measure-
ments of such technology and of the imple-
mentation of such plan, 
‘‘(ii) include a plan for an integrated 
enterprise architecture of the information 
technology of the Internal Revenue Service, 
‘‘(iii) include and take into account 
the resources needed to accomplish such 
plan, 
‘‘(iv) take into account planned major 
acquisitions of information technology by 
the Internal Revenue Service, including 
Customer Account Data Engine 2 and the 
Enterprise Case Management System, and
‘‘(v) align with the needs and stra-
tegic plan of the Internal Revenue Service. 
‘‘(B) PLAN
UPDATES.—The IRS CIO 
shall, not less frequently than annually, review 
and update the strategic plan under subpara-
graph (A) (including the plan for an integrated 
enterprise architecture described in subpara-
graph (A)(ii)) to take into account the develop-
ment of new information technology and the 
needs of the Internal Revenue Service. 
‘‘(5) SCOPE OF AUTHORITY.— 
‘‘(A) INFORMATION
TECHNOLOGY.—For 
purposes of this subsection, the term ‘informa-
tion technology’ has the meaning given such 
term by section 11101 of title 40, United States 
Code. 
‘‘(B) INTERNAL REVENUE SERVICE.—Any 
reference in this subsection to the Internal Rev-
enue Service includes a reference to all compo-
nents of the Internal Revenue Service, includ-
ing— 
‘‘(i) the Office of the Taxpayer Advo-
cate, 
‘‘(ii) the Criminal Investigation Divi-
sion of the Internal Revenue Service, and
‘‘(iii) except as otherwise provided by 
the Secretary with respect to information 
technology related to matters described in 
subsection (b)(3)(B), the Office of the 
Chief Counsel.’’. 
(b) INDEPENDENT VERIFICATION AND VALIDATION 
OF THE CUSTOMER ACCOUNT DATA ENGINE 2 AND EN-
TERPRISE CASE MANAGEMENT SYSTEM.— 
(1) IN GENERAL.—The Administrator of the In-
ternal Revenue Service shall enter into a contract 
with an independent reviewer to verify and validate 
the implementation plans (including the performance 
milestones and cost estimates included in such 
plans) developed for the Customer Account Data 
Engine 2 and the Enterprise Case Management Sys-
tem. 
(2) DEADLINE FOR COMPLETION.—Such con-
tract shall require that such verification and valida-
tion be completed not later than the date which is 
1 year after the date of the enactment of this Act. 
(3) APPLICATION TO PHASES OF CADE 2.— 
(A) IN GENERAL.—Paragraphs (1) and (2) 
shall not apply to phase 1 of the Customer Ac-
count Data Engine 2 and shall apply separately 
to each other phase.
(B) 
DEADLINE
FOR
COMPLETING 
PLANS.—Not later than 1 year after the date of 
the enactment of this Act, the Administrator of 
the Internal Revenue Service shall complete the 
development of plans for all phases of the Cus-
tomer Account Data Engine 2. 
(C) DEADLINE
FOR
COMPLETION
OF 
VERIFICATION AND VALIDATION OF PLANS.—In 
the case of any phase after phase 2 of the Cus-
tomer Account Data Engine 2, paragraph (2) 
shall be applied by substituting ‘‘the date on 
which the plan for such phase was completed’’ 
for ‘‘the date of the enactment of this Act’’. 
(c) COORDINATION OF IRS CIO AND CHIEF PRO-
CUREMENT OFFICER OF THE INTERNAL REVENUE SERV-
ICE.— 
(1) IN GENERAL.—The Chief Procurement Offi-
cer of the Internal Revenue Service shall— 
(A) identify all significant IRS information 
technology acquisitions and provide written no-
tification to the Internal Revenue Service Chief 
Information Officer (hereafter referred to in 
this subsection as the ‘‘IRS CIO’’) of each such 
acquisition in advance of such acquisition, and
(B) regularly consult with the IRS CIO re-
garding acquisitions of information technology 
for the Internal Revenue Service, including 
meeting with the IRS CIO regarding such ac-
quisitions upon request. 
(2) SIGNIFICANT
IRS
INFORMATION
TECH-
NOLOGY ACQUISITIONS.—For purposes of this sub-
section, the term ‘‘significant IRS information tech-
nology acquisitions’’ means— 
(A) any acquisition of information tech-
nology for the Internal Revenue Service in ex-
cess of $1,000,000, and 
(B) such other acquisitions of information 
technology for the Internal Revenue Service (or 
categories of such acquisitions) as the IRS CIO, 
in consultation with the Chief Procurement Of-
ficer of the Internal Revenue Service, may iden-
tify. 
(3) SCOPE.—Terms used in this subsection 
which are also used in section 7803(f) of the Inter-
nal Revenue Code of 1986 (as amended by sub-
section (a)) shall have the same meaning as when 
used in such section.