I 
115TH CONGRESS 
2D SESSION 
H. R. 5444 
To amend the Internal Revenue Code of 1986 to modernize and improve 
the Internal Revenue Service, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 10, 2018 
Ms. JENKINS of Kansas (for herself and Mr. LEWIS of Georgia) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on Financial Services, for a pe-
riod to be subsequently determined by the Speaker, in each case for con-
sideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to modernize 
and improve 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; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Taxpayer First 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 
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the provisions of title 5, United States Code, re-
lating to appointments in the competitive serv-
ice or the Senior Executive Service. 
‘‘(C) QUALIFICATIONS.—An individual ap-
pointed under subparagraph (B) shall have ex-
perience and expertise in— 
‘‘(i) administration of, and compliance 
with, Federal tax laws, 
‘‘(ii) a broad range of compliance 
cases, and 
‘‘(iii) management of large service or-
ganizations. 
‘‘(3) PURPOSES AND DUTIES OF OFFICE.—It 
shall be the function of the Internal Revenue Service 
Independent Office of Appeals to resolve Federal tax 
controversies without litigation on a basis which— 
‘‘(A) is fair and impartial to both the Gov-
ernment and the taxpayer, 
‘‘(B) promotes a consistent application and 
interpretation of, and voluntary compliance 
with, the Federal tax laws, and 
‘‘(C) enhances public confidence in the in-
tegrity and efficiency of the Internal Revenue 
Service. 
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‘‘(4) RIGHT OF APPEAL.—The resolution proc-
ess described in paragraph (3) shall be generally 
available to all taxpayers. 
‘‘(5) LIMITATION ON DESIGNATION OF CASES 
AS NOT ELIGIBLE FOR REFERRAL TO INDEPENDENT 
OFFICE OF APPEALS.— 
‘‘(A) IN GENERAL.—If any taxpayer which 
is in receipt of notice of deficiency authorized 
under section 6212 requests referral to the In-
ternal Revenue Service Independent Office of 
Appeals and such request is denied, the Admin-
istrator of the Internal Revenue Service shall 
provide such taxpayer a written notice which— 
‘‘(i) provides a detailed description of 
the facts involved, the basis for the deci-
sion to deny the request, and a detailed ex-
planation of how the basis of such decision 
applies to such facts, and 
‘‘(ii) describes the procedures pro-
scribed under subparagraph (C) for pro-
testing the decision to deny the request. 
‘‘(B) REPORT TO CONGRESS.—The Admin-
istrator of the Internal Revenue Service shall 
submit a written report to Congress on an an-
nual basis which includes the number of re-
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quests described in subparagraph (A) which 
were denied and the reasons (described by cat-
egory) that such requests were denied. 
‘‘(C) PROCEDURES FOR PROTESTING DE-
NIAL OF REQUEST.—The Administrator of the 
Internal Revenue Service shall prescribe proce-
dures for protesting to the Administrator of the 
Internal Revenue Service (personally and not 
through any delegate) a denial of a request de-
scribed in subparagraph (A). 
‘‘(D) NOT APPLICABLE TO FRIVOLOUS PO-
SITIONS.—This paragraph shall not apply to a 
request for referral to the Internal Revenue 
Service Independent Office of Appeals which is 
denied on the basis that the issue involved is a 
frivolous position (within the meaning of section 
6702(c)). 
‘‘(6) STAFF.— 
‘‘(A) IN GENERAL.—All personnel in the 
Internal Revenue Service Independent Office of 
Appeals shall report to the Chief of Appeals. 
‘‘(B) ACCESS
TO
STAFF
OF
OFFICE
OF 
THE CHIEF COUNSEL.—The Chief of Appeals 
shall have authority to obtain legal assistance 
and advice from the staff of the Office of the 
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Chief Counsel. The Chief Counsel shall ensure 
that such assistance and advice is provided by 
staff of the Office of the Chief Counsel who 
were not involved in the case with respect to 
which such assistance and advice is sought and 
who are not involved in preparing such case for 
litigation. 
‘‘(7) ACCESS TO CASE FILES.— 
‘‘(A) IN
GENERAL.—In the case of any 
specified taxpayer with respect to which a con-
ference with the Internal Revenue Service Inde-
pendent Office of Appeals has been scheduled, 
the Chief of Appeals shall ensure that such tax-
payer is provided access to the nonprivileged 
portions of the case file on record regarding the 
disputed issues (other than documents provided 
by the taxpayer to the Internal Revenue Serv-
ice) not later than 10 days before the date of 
such conference. 
‘‘(B) TAXPAYER ELECTION TO EXPEDITE 
CONFERENCE.—If the taxpayer so elects, sub-
paragraph (A) shall be applied by substituting 
‘the date of such conference’ for ‘10 days before 
the date of such conference’. 
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‘‘(C) SPECIFIED
TAXPAYER.—For pur-
poses of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied taxpayer’ means— 
‘‘(I) in the case of any taxpayer 
who is a natural person, a taxpayer 
whose adjusted gross income does not 
exceed $400,000, and 
‘‘(II) in the case of any other 
taxpayer, a taxpayer whose gross re-
ceipts do not exceed $5,000,000. 
‘‘(ii) 
AGGREGATION
RULE.—Rules 
similar to the rules of section 448(c)(2) 
shall apply for purposes of clause (i)(II).’’. 
(b) CONFORMING AMENDMENTS.— 
(1) The following provisions are each amended 
by striking ‘‘Internal Revenue Service Office of Ap-
peals’’ and inserting ‘‘Internal Revenue Service 
Independent Office of Appeals’’: 
(A) Section 6015(c)(4)(B)(ii)(I). 
(B) Section 6320(b)(1). 
(C) Subsections (b)(1) and (d)(3) of sec-
tion 6330. 
(D) Section 6603(d)(3)(B). 
(E) Section 6621(c)(2)(A)(i). 
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(F) Section 7122(e)(2). 
(G) Subsections (a), (b)(1), (b)(2), and 
(c)(1) of section 7123. 
(H) Subsections (c)(7)(B)(i), and (g)(2)(A) 
of section 7430. 
(I) Section 7522(b)(3). 
(J) Section 7612(c)(2)(A). 
(2) Section 7430(c)(2) is amended by striking 
‘‘Internal Revenue Service Office of Appeals’’ each 
place it appears and inserting ‘‘Internal Revenue 
Service Independent Office of Appeals’’. 
(3) The heading of section 6330(d)(3) is 
amended by inserting ‘‘INDEPENDENT’’ after ‘‘IRS’’. 
(c) OTHER REFERENCES.—Any reference in any pro-
vision of law, or regulation or other guidance, to the Inter-
nal Revenue Service Office of Appeals shall be treated as 
a reference to the Internal Revenue Service Independent 
Office of Appeals. 
(d) SAVINGS PROVISIONS.—Rules similar to the rules 
of paragraphs (2) through (6) of section 1001(b) of the 
Internal Revenue Service Restructuring and Reform Act 
of 1998 shall apply for purposes of this section (and the 
amendments made by this section). 
(e) EFFECTIVE DATE.— 
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(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall take effect on the date of the en-
actment of this Act. 
(2) 
ACCESS
TO
CASE
FILES.—Section 
7803(e)(7) of the Internal Revenue Code of 1986, as 
added by subsection (a), shall apply to conferences 
occurring after the date which is 1 year after the 
date of the enactment of this Act. 
TITLE II—IMPROVED SERVICE 
SEC. 201. COMPREHENSIVE CUSTOMER SERVICE STRAT-
EGY. 
(a) IN GENERAL.—Not later than the date which is 
1 year after the date of the enactment of this Act, the 
Secretary of the Treasury, after consultation with the Na-
tional Taxpayer Advocate, shall submit to Congress a writ-
ten comprehensive customer service strategy for the Inter-
nal Revenue Service. Such strategy shall include— 
(1) a plan to provide assistance to taxpayers 
that is secure, designed to meet reasonable taxpayer 
expectations, and adopts appropriate best practices 
of customer service provided in the private sector, 
including online services, telephone call back serv-
ices, and training of employees providing customer 
services; 
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(2) a thorough assessment of the services that 
the Internal Revenue Service can co-locate with 
other Federal services or offer as self-service op-
tions; 
(3) proposals to improve Internal Revenue Serv-
ice customer service in the short term (the current 
and following fiscal year), medium term (approxi-
mately 3 to 5 fiscal years), and long term (approxi-
mately 10 fiscal years); 
(4) a plan to update guidance and training ma-
terials for customer service employees of the Internal 
Revenue Service, including the Internal Revenue 
Manual, to reflect such strategy; and 
(5) identified metrics and benchmarks for quan-
titatively measuring the progress of the Internal 
Revenue Service in implementing such strategy. 
(b) UPDATED GUIDANCE
AND TRAINING MATE-
RIALS.—Not later than 2 years after the date of the enact-
ment of this Act, the Secretary of the Treasury shall make 
available the updated guidance and training materials de-
scribed in subsection (a)(4) (including the Internal Rev-
enue Manual). Such updated guidance and training mate-
rials (including the Internal Revenue Manual) shall be 
written in a manner so as to be easily understood by cus-
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tomer service employees of the Internal Revenue Service 
and shall provide clear instructions. 
SEC. 202. IRS FREE FILE PROGRAM. 
(a) IN GENERAL.— 
(1) The Secretary of the Treasury, or the Sec-
retary’s delegate, shall continue to operate the IRS 
Free File Program as established by the Internal 
Revenue Service and published in the Federal Reg-
ister on November 4, 2002 (67 Fed. Reg. 67247), 
including any subsequent agreements and governing 
rules established pursuant thereto. 
(2) The IRS Free File Program shall continue 
to provide free commercial-type online individual in-
come tax preparation and electronic filing services to 
the lowest 70 percent of taxpayers by adjusted gross 
income. The number of taxpayers eligible to receive 
such services each year shall be calculated by the In-
ternal Revenue Service annually based on prior year 
aggregate taxpayer adjusted gross income data. 
(3) In addition to the services described in 
paragraph (2), and in the same manner, the IRS 
Free File Program shall continue to make available 
to all taxpayers (without regard to income) a basic, 
online electronic fillable forms utility. 
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(4) The IRS Free File Program shall continue 
to work cooperatively with the private sector to pro-
vide the free individual income tax preparation and 
the electronic filing services described in paragraphs 
(2) and (3). 
(5) The IRS Free File Program shall work co-
operatively with State government agencies to en-
hance and expand the use of the program to provide 
needed benefits to the taxpayer while reducing the 
cost of processing returns. 
(b) INNOVATIONS.—The Secretary of the Treasury, 
or the Secretary’s delegate, shall work with the private 
sector through the IRS Free File Program to identify and 
implement, consistent with applicable law, innovative new 
program features to improve and simplify the taxpayer’s 
experience with completing and filing individual income 
tax returns through voluntary compliance. 
SEC. 203. LOW-INCOME EXCEPTION FOR PAYMENTS OTHER-
WISE REQUIRED IN CONNECTION WITH A 
SUBMISSION OF AN OFFER-IN-COMPROMISE. 
(a) IN GENERAL.—Section 7122(c) is amended by 
adding at the end the following new paragraph: 
‘‘(3) 
EXCEPTION
FOR
LOW-INCOME
TAX-
PAYERS.—Paragraph (1), and any user fee otherwise 
required in connection with the submission of an 
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offer-in-compromise, shall not apply to any offer-in- 
compromise with respect to a taxpayer who is an in-
dividual with adjusted gross income, as determined 
for the most recent taxable year for which such in-
formation is available, which does not exceed 250 
percent of the applicable poverty level (as deter-
mined by the Secretary).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to offers-in-compromise submitted 
after the date of the enactment of this Act. 
TITLE III—SENSIBLE 
ENFORCEMENT 
SEC. 301. INTERNAL REVENUE SERVICE SEIZURE REQUIRE-
MENTS WITH RESPECT TO STRUCTURING 
TRANSACTIONS. 
Section 5317(c)(2) of title 31, United States Code, 
is amended— 
(1) by striking ‘‘Any property’’ and inserting 
the following: 
‘‘(A) IN GENERAL.—Any property’’; and 
(2) by adding at the end the following: 
‘‘(B) INTERNAL
REVENUE
SERVICE
SEI-
ZURE
REQUIREMENTS
WITH
RESPECT
TO 
STRUCTURING TRANSACTIONS.— 
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‘‘(i) PROPERTY DERIVED FROM AN IL-
LEGAL
SOURCE.—Property may only be 
seized by the Internal Revenue Service 
pursuant to subparagraph (A) by reason of 
a claimed violation of section 5324 if the 
property to be seized was derived from an 
illegal source or the funds were structured 
for the purpose of concealing the violation 
of a criminal law or regulation other than 
section 5324. 
‘‘(ii) NOTICE.—Not later than 30 
days after property is seized by the Inter-
nal Revenue Service pursuant to subpara-
graph (A), the Internal Revenue Service 
shall— 
‘‘(I) make a good faith effort to 
find all persons with an ownership in-
terest in such property, and 
‘‘(II) provide each such person 
with a notice of the seizure and of the 
person’s rights under clause (iv). 
‘‘(iii) EXTENSION OF NOTICE UNDER 
CERTAIN
CIRCUMSTANCES.—The Internal 
Revenue Service may apply to a court of 
competent jurisdiction for one 30-day ex-
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tension of the notice requirement under 
clause (ii) if the Internal Revenue Service 
can establish probable cause of an immi-
nent threat to national security or personal 
safety necessitating such extension. 
‘‘(iv) POST-SEIZURE
HEARING.—If a 
person with a property interest in property 
seized pursuant to subparagraph (A) by 
the Internal Revenue Service requests a 
hearing by a court of competent jurisdic-
tion within 30 days after the date on which 
notice is provided under subclause (ii), 
such property shall be returned unless the 
court holds an adversarial hearing and 
finds within 30 days of such request (or 
such longer period as the court may pro-
vide, but only on request of an interested 
party) that there is probable cause to be-
lieve that there is a violation of section 
5324 involving such property and probable 
cause to believe that the property to be 
seized was derived from an illegal source or 
the funds were structured for the purpose 
of concealing the violation of a criminal 
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law or regulation other than section 
5324.’’. 
SEC. 302. EXCLUSION OF INTEREST RECEIVED IN ACTION 
TO RECOVER PROPERTY SEIZED BY THE IN-
TERNAL 
REVENUE 
SERVICE 
BASED 
ON 
STRUCTURING TRANSACTION. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 is amended by inserting before section 140 the fol-
lowing new section: 
‘‘SEC. 139G. INTEREST RECEIVED IN ACTION TO RECOVER 
PROPERTY SEIZED BY THE INTERNAL REV-
ENUE SERVICE BASED ON STRUCTURING 
TRANSACTION. 
‘‘Gross income shall not include any interest received 
from the Federal Government in connection with an action 
to recover property seized by the Internal Revenue Service 
pursuant to section 5317(c)(2) of title 31, United States 
Code, by reason of a claimed violation of section 5324 of 
such title.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 is amended by 
inserting before the item relating to section 140 the fol-
lowing new item: 
‘‘Sec. 139G. Interest received in action to recover property seized by the Inter-
nal Revenue Service based on structuring transaction.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to interest received on or after the 
date of the enactment of this Act. 
SEC. 303. CLARIFICATION OF EQUITABLE RELIEF FROM 
JOINT LIABILITY. 
(a) IN GENERAL.—Section 6015 is amended— 
(1) in subsection (e), by adding at the end the 
following new paragraph: 
‘‘(7) STANDARD AND SCOPE OF REVIEW.—Any 
review of a determination made under this section 
shall be reviewed de novo by the Tax Court and shall 
be based upon— 
‘‘(A) the administrative record established 
at the time of the determination, and 
‘‘(B) any additional newly discovered or 
previously unavailable evidence.’’; and 
(2) by amending subsection (f) to read as fol-
lows: 
‘‘(f) EQUITABLE RELIEF.— 
‘‘(1) IN
GENERAL.—Under procedures pre-
scribed by the Secretary, if— 
‘‘(A) taking into account all the facts and 
circumstances, it is inequitable to hold the indi-
vidual liable for any unpaid tax or any defi-
ciency (or any portion of either), and 
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‘‘(B) relief is not available to such indi-
vidual under subsection (b) or (c), 
the Secretary may relieve such individual of such li-
ability. 
‘‘(2) LIMITATION.—A request for equitable re-
lief under this subsection may be made with respect 
to any portion of any liability that— 
‘‘(A) has not been paid, provided that such 
request is made before the expiration of the ap-
plicable period of limitation under section 6502, 
or 
‘‘(B) has been paid, provided that such re-
quest is made during the period in which the 
individual could submit a timely claim for re-
fund or credit of such payment.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to petitions or requests filed or 
pending on or after the date of the enactment of this Act. 
SEC. 304. MODIFICATION OF PROCEDURES FOR ISSUANCE 
OF THIRD-PARTY SUMMONS. 
(a) IN GENERAL.—Section 7609(f) is amended by 
adding at the end the following flush sentence: 
‘‘The Secretary shall not issue any summons described in 
the preceding sentence unless the information sought to 
be obtained is narrowly tailored to information that per-
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tains to the failure (or potential failure) of the person or 
group or class of persons referred to in paragraph (2) to 
comply with one or more provisions of the internal revenue 
law which have been identified for purposes of such para-
graph.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to summonses served after the date 
of the enactment of this Act. 
SEC. 305. ESTABLISHMENT OF INCOME THRESHOLD FOR 
REFERRAL TO PRIVATE DEBT COLLECTION. 
(a) IN GENERAL.—Section 6306(d)(3) is amended by 
striking ‘‘or’’ at the end of subparagraph (C), by adding 
‘‘or’’ at the end of subparagraph (D), and by inserting 
after subparagraph (D) the following new subparagraph: 
‘‘(E) in the case of a tax receivable which 
is identified by the Secretary (or the Secretary’s 
delegate) during the period beginning on the 
date which is 180 days after the date of the en-
actment of this Act and ending on December 
31, 2019, a taxpayer who is an individual with 
adjusted gross income, as determined for the 
most recent taxable year for which such infor-
mation is available, which does not exceed 250 
percent of the applicable poverty level (as deter-
mined by the Secretary),’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to tax receivables identified by 
the Secretary (or the Secretary’s delegate) after the date 
which is 180 days after the date of the enactment of this 
Act. 
SEC. 306. REFORM OF NOTICE OF CONTACT OF THIRD PAR-
TIES. 
(a) IN GENERAL.—Section 7602(c)(1) is amended to 
read as follows: 
‘‘(1) GENERAL
NOTICE.—An officer or em-
ployee of the Internal Revenue Service may not con-
tact any person other than the taxpayer with respect 
to the determination or collection of the tax liability 
of such taxpayer unless such contact occurs during 
a period (not greater than 1 year) which is specified 
in a notice which— 
‘‘(A) informs the taxpayer that contacts 
with persons other than the taxpayer are in-
tended to be made during such period, and 
‘‘(B) except as otherwise provided by the 
Secretary, is provided to the taxpayer not later 
than 45 days before the beginning of such pe-
riod. 
Nothing in the preceding sentence shall prevent the 
issuance of notices to the same taxpayer with respect 
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to the same tax liability with periods specified there-
in that, in the aggregate, exceed 1 year. A notice 
shall not be issued under this paragraph unless 
there is an intent at the time such notice is issued 
to contact persons other than the taxpayer during 
the period specified in such notice. The preceding 
sentence shall not prevent the issuance of a notice 
if the requirement of such sentence is met on the 
basis of the assumption that the information sought 
to be obtained by such contact will not be obtained 
by other means before such contact.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to notices provided, and contacts 
of persons made, after the date which is 45 days after 
the date of the enactment of this Act. 
SEC. 307. MODIFICATION OF AUTHORITY TO ISSUE DES-
IGNATED SUMMONS. 
(a) 
IN
GENERAL.—Clause 
(i) 
of 
section 
6503(j)(2)(A) is amended to read as follows: 
‘‘(i) the issuance of such summons is 
preceded by a review and written approval 
of such issuance by the Administrator of 
the relevant operating division of the Inter-
nal Revenue Service and the Chief Counsel 
which— 
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‘‘(I) states facts clearly estab-
lishing that the Secretary has made 
reasonable requests for the informa-
tion that is the subject of the sum-
mons, and 
‘‘(II) is attached to such sum-
mons,’’. 
(b) ESTABLISHMENT THAT REASONABLE REQUESTS 
FOR INFORMATION WERE MADE.—Subsection (j) of sec-
tion 6503 is amended by adding at the end the following 
new paragraph: 
‘‘(4) ESTABLISHMENT THAT REASONABLE RE-
QUESTS FOR INFORMATION WERE MADE.—In any 
court proceeding described in paragraph (3), the 
Secretary shall establish that reasonable requests 
were made for the information that is the subject of 
the summons.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to summonses issued after the date 
of the enactment of this Act. 
SEC. 308. LIMITATION ON ACCESS OF NON-INTERNAL REV-
ENUE SERVICE EMPLOYEES TO RETURNS 
AND RETURN INFORMATION. 
(a) IN GENERAL.—Section 7602 is amended by add-
ing at the end the following new subsection: 
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‘‘(f) LIMITATION ON ACCESS OF PERSONS OTHER 
THAN INTERNAL REVENUE SERVICE OFFICERS AND EM-
PLOYEES.—The Secretary shall not, under the authority 
of section 6103(n), provide any books, papers, records, or 
other data obtained pursuant to this section to any person 
authorized under section 6103(n), except when such per-
son requires such information for the sole purpose of pro-
viding expert evaluation and assistance to the Internal 
Revenue Service. No person other than an officer or em-
ployee of the Internal Revenue Service or the Office of 
Chief Counsel may, on behalf of the Secretary, question 
a witness under oath whose testimony was obtained pursu-
ant to this section.’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendment made by this section shall 
take effect on the date of the enactment of this Act. 
(2) APPLICATION TO CONTRACTS IN EFFECT.— 
The amendment made by this section shall apply to 
any contract in effect under section 6103(n) of the 
Internal Revenue Code of 1986, pursuant to tem-
porary Treasury Regulation section 301.7602–1T 
proposed in Internal Revenue Bulletin 2014–28, 
Treasury Regulation section 301.7602–1(b)(3), or 
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any similar or successor regulation, that is in effect 
on the date of the enactment of this Act. 
TITLE IV—ORGANIZATIONAL 
MODERNIZATION 
SEC. 401. MODIFICATION OF TITLE OF COMMISSIONER OF 
INTERNAL REVENUE AND RELATED OFFI-
CIALS. 
(a) IN GENERAL.—Section 7803(a)(1)(A) is amended 
by striking ‘‘Commissioner of Internal Revenue’’ and in-
serting ‘‘Administrator of the Internal Revenue Service’’. 
(b) CONFORMING AMENDMENTS RELATED TO SEC-
TION 7803.— 
(1) Subsections (a)(1)(B), (a)(1)(C), (b)(3), 
(c)(1)(B)(i), and (c)(1)(B)(ii) of section 7803 are 
each amended by striking ‘‘Commissioner of Internal 
Revenue’’ and inserting ‘‘Administrator of the Inter-
nal Revenue Service’’. 
(2) Section 7803(b)(2)(A) is amended by strik-
ing ‘‘Commissioner’s’’ and inserting ‘‘Administra-
tor’s’’. 
(3) Subsections (a)(1)(D), (a)(1)(E), (a)(2), 
(a)(3), 
(a)(4), 
(b)(2)(A), 
(b)(2)(D), 
(b)(3), 
(c)(2)(B)(iii), (c)(2)(C)(iv), and (c)(3) of section 
7803, as amended by the preceding paragraphs of 
this subsection, are amended by striking ‘‘Commis-
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sioner’’ each place it appears therein and inserting 
‘‘Administrator’’. 
(4) The heading of section 7803 is amended by 
striking ‘‘COMMISSIONER
OF
INTERNAL
REV-
ENUE’’ and inserting ‘‘ADMINISTRATOR OF THE 
INTERNAL REVENUE SERVICE’’. 
(5) The heading of section 7803(a) is amended 
by striking ‘‘COMMISSIONER
OF INTERNAL REV-
ENUE’’ and inserting ‘‘ADMINISTRATOR OF THE IN-
TERNAL REVENUE SERVICE’’. 
(6) The heading of section 7803(c)(3) is 
amended by striking ‘‘COMMISSIONER’’ and inserting 
‘‘ADMINISTRATOR’’. 
(7) The table of sections for subchapter A of 
chapter 80 is amended by striking the item relating 
to section 7803 and inserting the following new 
item: 
‘‘Sec. 7803. Administrator of the Internal Revenue Service; other officials.’’. 
(c) OTHER CONFORMING AMENDMENTS TO THE IN-
TERNAL REVENUE CODE OF 1986.— 
(1) Section 6307(c) is amended by striking 
‘‘Commissioner of Internal Revenue’’ and inserting 
‘‘Administrator of the Internal Revenue Service’’. 
(2) Section 6673(a)(2)(B) is amended by strik-
ing ‘‘Commissioner of Internal Revenue’’ and insert-
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ing ‘‘Administrator of the Internal Revenue Serv-
ice’’. 
(3) Section 6707(c) is amended by striking 
‘‘Commissioner’’ and inserting ‘‘Administrator’’. 
(4) Section 6707A(d) is amended— 
(A) in paragraph (1), by striking ‘‘Com-
missioner of Internal Revenue’’ and inserting 
‘‘Administrator of the Internal Revenue Serv-
ice’’; and 
(B) in paragraph (3), by striking ‘‘Com-
missioner’’ each place it appears and inserting 
‘‘Administrator’’. 
(5)(A) Subsections (a) and (g) of section 7345 
are each amended by striking ‘‘Commissioner of In-
ternal Revenue’’ and inserting ‘‘Administrator of the 
Internal Revenue Service’’. 
(B) Section 7345(g) is amended— 
(i) by striking ‘‘Deputy Commissioner for 
Services and Enforcement’’ and inserting ‘‘Dep-
uty Administrator for Services and Enforce-
ment’’; and 
(ii) by striking ‘‘Commissioner of an oper-
ating division’’ and inserting ‘‘Administrator of 
an operating division’’. 
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(C) Subsections (c)(1), (d) and (e)(1) of section 
7345 are each amended by striking ‘‘Commissioner’’ 
each place it appears therein and inserting ‘‘Admin-
istrator’’. 
(6) Section 7435(e) is amended by striking 
‘‘Commissioner’’ each place it appears therein and 
inserting ‘‘Administrator’’. 
(7) Section 7409(a)(2)(B) is amended by strik-
ing ‘‘Commissioner of Internal Revenue’’ and insert-
ing ‘‘Administrator of the Internal Revenue Serv-
ice’’. 
(8) Section 7608(c) is amended— 
(A) in paragraph (1), by striking ‘‘the 
Commissioner of Internal Revenue (or, if des-
ignated by the Commissioner, the Deputy Com-
missioner or an Assistant Commissioner of In-
ternal Revenue)’’ and inserting ‘‘the Adminis-
trator of the Internal Revenue Service (or, if 
designated by the Administrator, the Deputy 
Administrator or an Assistant Administrator of 
the Internal Revenue Service)’’; and 
(B) in paragraph (2) by striking ‘‘Commis-
sioner’’ and inserting ‘‘Administrator’’. 
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(9) Section 7611(b)(3)(C) is amended by strik-
ing ‘‘regional commissioner’’ and inserting ‘‘regional 
administrator’’. 
(10) Section 7701(a)(13) is amended to read as 
follows: 
‘‘(13) ADMINISTRATOR.—The term ‘Adminis-
trator’, except where the context clearly indicates 
otherwise, means the Administrator of the Internal 
Revenue Service.’’. 
(11)(A) Section 7804(a) is amended by striking 
‘‘Commissioner of Internal Revenue’’ and inserting 
‘‘Administrator of the Internal Revenue Service’’. 
(B) Subsections (a), (b)(1), and (b)(2) of sec-
tion 7804(a), as amended by subparagraph (A), are 
each amended by striking ‘‘Commissioner’’ each 
place it appears therein and inserting ‘‘Adminis-
trator’’. 
(12) Section 7811(c)(1) is amended by striking 
‘‘the Commissioner of Internal Revenue, or the Dep-
uty Commissioner of Internal Revenue’’ and insert-
ing ‘‘the Administrator of the Internal Revenue 
Service, or the Deputy Commissioner of the Internal 
Revenue Service’’. 
(d) AMENDMENTS TO SECTION 8D OF THE INSPEC-
TOR GENERAL ACT OF 1978.— 
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(1) Subsections (g)(2), (k)(1)(C), (l)(1), and 
(l)(2)(A) of section 8D of the Inspector General Act 
of 1978 are each amended by striking ‘‘Commis-
sioner of Internal Revenue’’ and inserting ‘‘Adminis-
trator of the Internal Revenue Service’’. 
(2) Section 8D(l)(2)(B) of such Act is amended 
by striking ‘‘Commissioner’’ each place it appears 
therein and inserting ‘‘Administrator’’. 
(e) OTHER REFERENCES.—Any reference in any pro-
vision of law, or regulation or other guidance, to the Com-
missioner of Internal Revenue, or to any Deputy or Assist-
ant Commissioner of Internal Revenue, or to a Commis-
sioner of any division or region of the Internal Revenue 
Service, shall be treated as a reference to the Adminis-
trator of the Internal Revenue Service, or to the appro-
priate Deputy or Assistant Administrator of the Internal 
Revenue Service, or to the appropriate Administrator of 
such division or region, respectively. 
(f) CONTINUITY.—In the case of any individual ap-
pointed by the President, by and with the advice and con-
sent of the Senate, as Commissioner of Internal Revenue 
under section 7803(a)(1)(A) of the Internal Revenue Code 
of 1986, and serving in such position immediately before 
the date of the enactment of this Act, the amendments 
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made by this section shall be construed as changing the 
title of such individual and shall not be construed to— 
(1) require the reappoint of such individual 
under such section; or 
(2) alter the remaining term of such person 
under section 7803(a)(1)(B). 
SEC. 402. OFFICE OF THE NATIONAL TAXPAYER ADVOCATE. 
(a) TAXPAYER ADVOCATE DIRECTIVES.— 
(1) IN GENERAL.—Section 7803(c) is amended 
by adding at the end the following new paragraph: 
‘‘(5) TAXPAYER
ADVOCATE
DIRECTIVES.—In 
the case of any Taxpayer Advocate Directive issued 
by the National Taxpayer Advocate pursuant to a 
delegation of authority from the Administrator of 
the Internal Revenue Service— 
‘‘(A) the Administrator or a Deputy Ad-
ministrator shall modify, rescind, or ensure 
compliance with such directive not later than 90 
days after the issuance of such directive, and 
‘‘(B) in the case of any directive which is 
modified or rescinded by a Deputy Adminis-
trator, the National Taxpayer Advocate may 
(not later than 90 days after such modification 
or rescission) appeal to the Administrator and 
the Administrator shall (not later than 90 days 
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opinion of the Tax Court, and such judgment so made 
shall, when entered, be the judgment of the Tax Court. 
‘‘(b) INCLUSION OF FINDINGS OF FACT IN OPIN-
ION.—It shall be the duty of the Tax Court and of each 
division to include in its opinion or memorandum opinion 
upon any proceeding, its findings of fact. The Tax Court 
shall issue in writing all of its findings of fact, opinions, 
and memorandum opinions. Subject to such conditions as 
the Tax Court may by rule provide, the requirements of 
this subsection and of section 7460 are met if findings 
of fact or opinion are stated orally and recorded in the 
transcript of the proceedings.’’. 
(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.— 
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