which each item has remained on such
inventory,
‘‘(VI) contain an inventory of the
items described in subclauses (II) and
(III) for which no action has been
taken, the period during which each
item has remained on such inventory,
the reasons for the inaction, and iden-
tify any Internal Revenue Service
official who is responsible for such
inaction,
‘‘(VII) identify any Taxpayer As-
sistance Order which was not honored
by the Internal Revenue Service in a
timely manner, as specified under sec-
tion 7811(b),
‘‘(VIII) contain recommendations
for such administrative and legislative
action as may be appropriate to re-
solve problems encountered by tax-
payers, and
‘‘(IX) include such other infor-
mation as the Taxpayer Advocate may
deem advisable.
‘‘(iii) REPORT TO BE SUBMITTED DI-
RECTLY.—Each report required under this
subparagraph shall be provided directly to
the Committees referred to in clauses (i)
and (ii) without any prior review or com-
ment from the Commissioner of the Inter-
nal Revenue Service, the Secretary of the
Treasury, any other officer or employee of
the Department of the Treasury, or the
Office of Management and Budget.
‘‘(3) RESPONSIBILITIES OF COMMISSIONER OF
INTERNAL REVENUE SERVICE.—The Commissioner
of Internal Revenue shall establish procedures re-
quiring a formal response to all recommendations
submitted to the Commissioner by the Taxpayer
Advocate.’’
(b) CONFORMING AMENDMENTS.—
(1) Section 7811 of such Code (relating to tax-
payer assistance orders) is amended—
(A) by striking ‘‘the Office of Ombuds-
man’’ in subsection (a) and inserting ‘‘the Of-
fice of the Taxpayer Advocate’’, and
(B) by striking ‘‘Ombudsman’’ each place
it appears (including in the headings of sub-
sections (e) and (f)) and inserting ‘‘Taxpayer
Advocate’’.
(2) The heading for section 7802 of such Code
is amended to read as follows:
‘‘SEC. 7802. COMMISSIONER OF INTERNAL REVENUE; AS-
SISTANT COMMISSIONERS; TAXPAYER ADVO-
CATE.’’
(3) The table of sections for subchapter A of
chapter 80 of subtitle F is amended by striking the
item relating to section 7802 and inserting the fol-
lowing new item:
‘‘Sec. 7802. Commissioner of Internal Revenue; Assistant Com-
missioners; Taxpayer Advocate.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
SEC. 3. REPORTS ON TAXPAYER-RIGHTS EDUCATION PRO-
GRAM.
Not later than 6 months after the date of the enact-
ment of this Act, the Secretary of the Treasury or his dele-
gate shall submit a report to the Committee on Ways and
Means of the House of Representatives and the Committee
on Finance of the Senate on the scope and content of the
Internal Revenue Service’s taxpayer-rights education pro-
gram for its officers and employees. Not later than 8
months after the date of the enactment of this Act, such
Secretary shall submit a report to such Committees on the
effectiveness of the program referred to in the preceding
sentence.
SEC. 4. BIENNIAL REPORTS ON MISCONDUCT BY INTERNAL
REVENUE SERVICE EMPLOYEES.
During December of 1993 and during December of
each second calendar year thereafter, the Secretary of the
Treasury or his delegate shall report to the Committee on
Ways and Means of the House of Representatives and the
Committee on Finance of the Senate on all cases involving
complaints about misconduct of Internal Revenue Service
employees and the disposition of such complaints.
Æ