I 
113TH CONGRESS 
1ST SESSION H. R. 2532 
To provide for the establishment of new procedures at the Internal Revenue 
Service, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2013 
Mr. ROSKAM introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To provide for the establishment of new procedures at the 
Internal Revenue Service, and for other purposes. 
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 ‘‘Integrity Restoration 
Strategy Act of 2013’’ or as the ‘‘IRS Act of 2013’’. 
SEC. 2. DETERMINATIONS OF TAX-EXEMPT STATUS. 
If the Internal Revenue Service receives an applica-
tion for recognition of tax-exempt status for any organiza-
tion and the Internal Revenue Service responds to such 
application with a request for additional information— 
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(1) such request shall include a due date for 
providing such additional information which shall be 
expressed as a number of days (not less than 30 
days) from the date on which such request is sent, 
(2) if no response from the applicant is received 
by the Internal Revenue Service by such due date, 
the Internal Revenue Service shall conclude that the 
applicant has not taken the steps necessary to file 
for tax-exempt status, 
(3) if a response from the applicant is received 
by the Internal Revenue Service by such due date, 
the Internal Revenue Service shall have the same 
number of days to provide a written substantive re-
sponse to the applicant’s response as the number of 
days referred to in paragraph (1), and 
(4) if the Internal Revenue Service fails to pro-
vide such written substantive response before the 
deadline under paragraph (3), the applicant’s appli-
cation for tax-exempt status shall be deemed to have 
been approved unless the Internal Revenue Service 
demonstrates to a court of competent jurisdiction 
that the organization does not qualify for such sta-
tus. 
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SEC. 3. INTERNAL REVENUE SERVICE REQUIRED TO IM-
PLEMENT RECOMMENDATIONS RELATING TO 
THE USE OF INAPPROPRIATE CRITERIA IN 
THE REVIEW OF APPLICATIONS FOR TAX-EX-
EMPT STATUS. 
(a) IN GENERAL.—Not later than 1 year after the 
date of the enactment of this Act, the Commissioner of 
the Internal Revenue Service shall complete implementa-
tion of all of the recommendations set out in the report 
the Treasury Inspector General for Tax Administration ti-
tled ‘‘Inappropriate Criteria Were Used to Identify Tax- 
Exempt Applications for Review’’. 
(b) REPORT TO CONGRESS.—Not later than 90 days 
after the 1-year period beginning on the date of the enact-
ment of this Act (or, if earlier, 90 days after the Commis-
sioner completes the implementation of the recommenda-
tions referred to in subsection (a)), the Treasury Inspector 
General for Tax Administration shall submit a report to 
Congress which includes— 
(1) the determination of such Inspector General 
as to whether all of the recommendations referred to 
in subsection (a) have been implemented, 
(2) a detailed description of such implementa-
tion, and 
(3) any recommendations of such Inspector 
General regarding further implementation. 
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SEC. 4. ESTABLISHMENT OF NEW PROCEDURES, ETC. 
(a) IN GENERAL.—The Commissioner of the Internal 
Revenue Service shall establish new procedures, account-
ability measures, and supervisory positions to ensure that 
proper supervision and oversight is provided to all depart-
ments of the Internal Revenue Service. 
(b) REPORT TO CONGRESS.—The Commissioner of 
the Internal Revenue Service shall provide quarterly re-
ports to Congress providing detailed descriptions of— 
(1) the procedures, measures, and positions de-
scribed in subsection (a) which have been established 
since May 13, 2013, and 
(2) the employment status of employees found 
responsible for targeting conservative groups. 
Æ 
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