I 
115TH CONGRESS 
2D SESSION 
H. R. 5362 
To amend the Internal Revenue Code of 1986 to modernize and improve 
the management of Internal Revenue Service information technology. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 21, 2018 
Mrs. WALORSKI introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to modernize 
and improve the management of Internal Revenue Serv-
ice information technology. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘IRS Information Tech-
nology Accountability Act’’. 
SEC. 2. MANAGEMENT OF INTERNAL REVENUE SERVICE IN-
FORMATION TECHNOLOGY. 
(a) DUTIES AND RESPONSIBILITIES OF INTERNAL 
REVENUE SERVICE CHIEF INFORMATION OFFICER.—Sec-
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tion 7803 of the Internal Revenue Code of 1986 is amend-
ed by adding at the end the following new subsection: 
‘‘(e) 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 Commissioner of Internal Revenue 
after consultation with the Chief Information Officer 
of the Department of the Treasury. 
‘‘(2) CENTRALIZED
RESPONSIBILITY
FOR
IN-
TERNAL
REVENUE
SERVICE
INFORMATION
TECH-
NOLOGY.—The Commissioner of Internal Revenue 
(and the Secretary) shall act through the IRS CIO 
with respect to all development, implementation, and 
maintenance of information technology for the Inter-
nal Revenue Service. Any reference in this sub-
section to the IRS CIO which directs the IRS CIO 
to take any action, or to assume any responsibility, 
shall be treated as a reference to the Commissioner 
of Internal Revenue acting through the IRS CIO. 
‘‘(3) GENERAL
DUTIES
AND
RESPONSIBIL-
ITIES.—The IRS CIO shall— 
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‘‘(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.— 
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‘‘(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, and 
‘‘(iv) 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.— 
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‘‘(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, and 
‘‘(ii) 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.—The Commis-
sioner of Internal Revenue shall enter into a contract with 
an independent reviewer to verify and validate the imple-
mentation plans (including the performance milestones 
and cost estimates included in such plans) developed for 
the Customer Account Data Engine 2 and the Enterprise 
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Case Management System. Such contract shall require 
that such verification and validation be completed not 
later than the date which is 1 year after 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 of each such acquisition in 
advance of such acquisition, and 
(B) regularly consult with the Internal 
Revenue Service Chief Information Officer re-
garding acquisitions of information technology 
for the Internal Revenue Service, including 
meeting with the Internal Revenue Service 
Chief Information Officer regarding such acqui-
sitions upon request. 
(2) SIGNIFICANT
IRS
INFORMATION
TECH-
NOLOGY ACQUISITIONS.—For purposes of this sub-
section, the term ‘‘significant IRS information tech-
nology acquisitions’’ means— 
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(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 Internal 
Revenue Service Chief Information Officer, in 
consultation with the Chief Procurement Officer 
of the Internal Revenue Service, may identify. 
(3) SCOPE.—Terms used in this subsection 
which are also used in section 7803(e) 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. 
Æ 
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