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SEC. 302. CONFIRMATION OF AUTHORITY OF TAX COURT
TO 
APPLY 
DOCTRINE 
OF 
EQUITABLE
RECOUPMENT.
(a) CONFIRMATION OF AUTHORITY OF TAX COURT
TO APPLY DOCTRINE OF EQUITABLE RECOUPMENT.—
Subsection (b) of section 6214 (relating to jurisdiction
over other years and quarters) is amended by adding at
the end the following new sentence: ‘‘Notwithstanding the
preceding sentence, the Tax Court may apply the doctrine
of equitable recoupment to the same extent that it is avail-
able in civil tax cases before the district courts of the
United States and the United States Court of Federal
Claims.’’.
(b) EFFECTIVE DATE.—The amendments made by
this section shall apply to any action or proceeding in the
Tax Court with respect to which a decision has not become
final (as determined under section 7481 of the Internal
Revenue Code of 1986) as of the date of the enactment
of this Act.
SEC. 303. JURISDICTION OF TAX COURT OVER COLLECTION
DUE PROCESS CASES.
(a) IN GENERAL.—Section 6330(d)(1) (relating to
judicial review of determination) is amended to read as
follows:
‘‘(1) JUDICIAL REVIEW OF DETERMINATION.—
The person may, within 30 days of a determination
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under this section, appeal such determination to the
Tax Court (and the Tax Court shall have jurisdic-
tion with respect to such matter).’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to judicial appeals filed after
the date of the enactment of this Act.
SEC. 304. OFFICE OF CHIEF COUNSEL REVIEW OF OFFERS
IN COMPROMISE.
(a) IN GENERAL.—Section 7122(b) (relating to
record) is amended by striking ‘‘Whenever a compromise’’
and all that follows through ‘‘his delegate’’ and inserting
‘‘If the Secretary determines that an opinion of the Gen-
eral Counsel for the Department of the Treasury, or the
Counsel’s delegate, is required with respect to a com-
promise, there shall be placed on file in the office of the
Secretary such opinion’’.
(b) CONFORMING AMENDMENTS.—Section 7122(b) is
amended by striking the second and third sentences.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to offers-in-compromise submitted
or pending on or after the date of the enactment of this
Act.
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SEC. 305. 15-DAY DELAY IN DUE DATE FOR ELECTRONI-
CALLY FILED INDIVIDUAL INCOME TAX RE-
TURNS.
(a) IN GENERAL.—Section 6072 (relating to time for
filing income tax returns) is amended by adding at the
end the following new subsection:
‘‘(f) ELECTRONICALLY FILED RETURNS OF INDIVID-
UALS.—
‘‘(1) IN GENERAL.—Returns of an individual
under section 6012 or 6013 (other than an indi-
vidual to whom subsection (c) applies) which are
filed electronically—
‘‘(A) in the case of returns filed on the
basis of a calendar year, shall be filed on or be-
fore the 30th day of April following the close of
the calendar year, and
‘‘(B) in the case of returns filed on the
basis of a fiscal year, shall be filed on or before
the last day of the 4th month following the
close of the fiscal year.
‘‘(2) 
ELECTRONIC
FILING.—Paragraph 
(1)
shall not apply to any return unless—
‘‘(A) such return is accepted by the Sec-
retary, and
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‘‘(B) the balance due (if any) shown on
such return is paid electronically in a manner
prescribed by the Secretary.
‘‘(3) SPECIAL RULES.—
‘‘(A) ESTIMATED TAX.—If—
‘‘(i) paragraph (1) applies to an indi-
vidual for any taxable year, and
‘‘(ii) there is an overpayment of tax
shown on the return for such year which
the individual allows against the individ-
ual’s obligation under section 6641,
then, with respect to the amount so allowed,
any reference in section 6641 to the April 15
following such taxable year shall be treated as
a reference to April 30.
‘‘(B) REFERENCES TO DUE DATE.—Para-
graph (1) shall apply solely for purposes of de-
termining the due date for the individual’s obli-
gation to file and pay tax and, except as other-
wise provided by the Secretary, shall be treated
as an extension of the due date for any other
purpose under this title.’’.
(b) EFFECTIVE DATE.—The amendment made by
this section shall apply to returns filed with respect to tax-
able years beginning after December 31, 2002.
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SEC. 306. ACCESS OF NATIONAL TAXPAYER ADVOCATE TO
INDEPENDENT LEGAL COUNSEL.
Clause (i) of section 7803(c)(2)(D) (relating to per-
sonnel actions) is amended by striking ‘‘and’’ at the end
of subclause (I), by striking the period at the end of sub-
clause (II) and inserting ‘‘, and’’, and by adding at the
end the following new subclause:
‘‘(III) appoint a counsel in the
Office of the Taxpayer Advocate to re-
port solely to the National Taxpayer
Advocate.’’.
SEC. 307. PAYMENT OF MOTOR FUEL EXCISE TAX REFUNDS
BY DIRECT DEPOSIT.
(a) IN GENERAL.—Subchapter II of chapter 33 of
title 31, United States Code, is amended by adding at the
end the following new section:
‘‘ 1A3337. Payment of motor fuel excise tax refunds
by direct deposit
‘‘The Secretary of the Treasury shall make payments
under sections 6420, 6421, and 6427 of the Internal Rev-
enue Code of 1986 by electronic funds transfer (as defined
in section 3332(j)(1)) if the person who is entitled to the
payment—
‘‘(1) elects to receive the payment by electronic
funds transfer; and