SEC. 105. REPORT ON ELECTRONIC PAYMENTS. 
Not later than 2 years after the date of the enact-
ment of this Act, the Secretary (or the Secretary’s dele-
gate), in coordination with the Bureau of Fiscal Service 
and the Internal Revenue Service, and in consultation with 
private sector financial institutions, shall submit a written 
report to Congress describing how the government can uti-
lize new payment platforms to increase the number of tax 
refunds paid by electronic funds transfer. Such report 
shall weigh the interests of reducing identity theft tax re-
fund fraud, reducing the Federal Government’s costs in 
delivering tax refunds, the costs and any associated fees 
charged to taxpayers (including monthly and point-of-serv-
ice fees) to access their tax refunds, the impact on individ-
uals who do not have access to financial accounts or insti-
tutions, and ensuring payments are made to accounts at 
a financial institution that complies with section 21 of the 
Federal Deposit Insurance Act, chapter 2 of title I of Pub-
lic Law 91–508, and subchapter II of chapter 53 of title 
31, United States Code (commonly referred to collectively 
as the ‘‘Bank Secrecy Act’’) and the USA PATRIOT Act. 
Such report shall include any legislative recommendations 
necessary to accomplish these goals. 
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TITLE II—DEVELOPMENT OF 
INFORMATION TECHNOLOGY 
SEC. 201. MANAGEMENT OF INTERNAL REVENUE SERVICE 
INFORMATION TECHNOLOGY. 
(a) DUTIES AND RESPONSIBILITIES OF INTERNAL 
REVENUE SERVICE CHIEF INFORMATION OFFICER.—Sec-
tion 7803 is amended by adding at the end the following 
new subsection: 
‘‘(f) 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 Administrator of the Internal Rev-
enue Service. 
‘‘(2) CENTRALIZED
RESPONSIBILITY
FOR
IN-
TERNAL
REVENUE
SERVICE
INFORMATION
TECH-
NOLOGY.—The Administrator of the Internal Rev-
enue Service (and the Secretary) shall act through 
the IRS CIO with respect to all development, imple-
mentation, and maintenance of information tech-
nology for the Internal Revenue Service. Any ref-
erence in this subsection to the IRS CIO which di-
rects the IRS CIO to take any action, or to assume 
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any responsibility, shall be treated as a reference to 
the Administrator of the Internal Revenue Service 
acting through the IRS CIO. 
‘‘(3) GENERAL
DUTIES
AND
RESPONSIBIL-
ITIES.—The IRS CIO shall— 
‘‘(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— 
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‘‘(i) the goals and requirements speci-
fied in subparagraphs (A) through (D), 
and 
‘‘(ii) the strategic plan developed 
under paragraph (4). 
‘‘(4) STRATEGIC PLAN.— 
‘‘(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, 
‘‘(iv) take into account planned major 
acquisitions of information technology by 
the Internal Revenue Service, including 
Customer Account Data Engine 2 and the 
Enterprise Case Management System, and 
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‘‘(v) 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.— 
‘‘(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, 
‘‘(ii) the Criminal Investigation Divi-
sion of the Internal Revenue Service, and 
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‘‘(iii) 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.— 
(1) IN GENERAL.—The Administrator of the In-
ternal Revenue Service shall enter into a contract 
with an independent reviewer to verify and validate 
the implementation plans (including the performance 
milestones and cost estimates included in such 
plans) developed for the Customer Account Data 
Engine 2 and the Enterprise Case Management Sys-
tem. 
(2) DEADLINE FOR COMPLETION.—Such con-
tract shall require that such verification and valida-
tion be completed not later than the date which is 
1 year after the date of the enactment of this Act. 
(3) APPLICATION TO PHASES OF CADE 2.— 
(A) IN GENERAL.—Paragraphs (1) and (2) 
shall not apply to phase 1 of the Customer Ac-
count Data Engine 2 and shall apply separately 
to each other phase. 
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