SEC. 1208. LIMITATION ON ACCESS OF NON-INTERNAL REV-
ENUE SERVICE EMPLOYEES TO RETURNS AND 
RETURN INFORMATION. 
(a) IN GENERAL.—Section 7602 is amended by adding 
at the end the following new subsection: 
‘‘(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 au-
thorized under section 6103(n), except when such person re-
quires such information for the sole purpose of providing 
expert evaluation and assistance to the Internal Revenue 
Service. No person other than an officer or employee 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 pursuant to this sec-
tion.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section— 
(1) shall take effect on the date of the enactment 
of this Act; and 
(2) shall not fail to apply to a contract in effect 
under section 6103(n) of the Internal Revenue Code 
of 1986 merely because such contract was in effect be-
fore the date of the enactment of this Act. 
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Subtitle D—Organizational 
Modernization 
SEC. 1301. OFFICE OF THE NATIONAL TAXPAYER ADVO-
CATE. 
(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 dele-
gation of authority from the Commissioner of Inter-
nal Revenue— 
‘‘(A) the Commissioner or a Deputy Com-
missioner shall modify, rescind, or ensure com-
pliance 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modified or rescinded by a Deputy Commis-
sioner, the National Taxpayer Advocate may 
(not later than 90 days after such modification 
or rescission) appeal to the Commissioner, and 
the Commissioner shall (not later than 90 days 
after such appeal is made) ensure compliance 
with such directive as issued by the National 
Taxpayer Advocate or provide the National Tax-
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payer Advocate with the reasons for any modi-
fication or rescission made or upheld by the 
Commissioner pursuant to such appeal.’’. 
(2) REPORT TO CERTAIN COMMITTEES OF CON-
GRESS
REGARDING
DIRECTIVES.—Section 
7803(c)(2)(B)(ii) is amended by redesignating sub-
clauses (VIII) through (XI) as subclauses (IX) through 
(XII), respectively, and by inserting after subclause 
(VII) the following new subclause: 
‘‘(VIII) identify any Taxpayer 
Advocate Directive which was not hon-
ored by the Internal Revenue Service 
in a timely manner, as specified under 
paragraph (5);’’. 
(b) NATIONAL TAXPAYER ADVOCATE ANNUAL RE-
PORTS TO CONGRESS.— 
(1) INCLUSION
OF
MOST
SERIOUS
TAXPAYER 
PROBLEMS.—Section 7803(c)(2)(B)(ii)(III) is amend-
ed by striking ‘‘at least 20 of the’’ and inserting ‘‘the 
10’’. 
(2) COORDINATION WITH TREASURY INSPECTOR 
GENERAL
FOR
TAX
ADMINISTRATION.—Section 
7803(c)(2) is amended by adding at the end the fol-
lowing new subparagraph: 
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‘‘(E) COORDINATION
WITH
TREASURY
IN-
SPECTOR GENERAL FOR TAX ADMINISTRATION.— 
Before beginning any research or study, the Na-
tional Taxpayer Advocate shall coordinate with 
the Treasury Inspector General for Tax Admin-
istration to ensure that the National Taxpayer 
Advocate does not duplicate any action that the 
Treasury Inspector General for Tax Administra-
tion has already undertaken or has a plan to un-
dertake.’’. 
(3) STATISTICAL SUPPORT.— 
(A) IN GENERAL.—Section 6108 is amended 
by adding at the end the following new sub-
section: 
‘‘(d) STATISTICAL SUPPORT FOR NATIONAL TAXPAYER 
ADVOCATE.—Upon request of the National Taxpayer Advo-
cate, the Secretary shall, to the extent practicable, provide 
the National Taxpayer Advocate with statistical support in 
connection with the preparation by the National Taxpayer 
Advocate of the annual report described in section 
7803(c)(2)(B)(ii). Such statistical support shall include sta-
tistical studies, compilations, and the review of information 
provided by the National Taxpayer Advocate for statistical 
validity and sound statistical methodology.’’. 
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(B) 
DISCLOSURE
OF
REVIEW.—Section 
7803(c)(2)(B)(ii), as amended by subsection (a), 
is amended by striking ‘‘and’’ at the end of sub-
clause (XI), by redesignating subclause (XII) as 
subclause (XIII), and by inserting after sub-
clause (XI) the following new subclause: 
‘‘(XII) with respect to any statis-
tical information included in such re-
port, include a statement of whether 
such statistical information was re-
viewed or provided by the Secretary 
under section 6108(d) and, if so, 
whether the Secretary determined such 
information to be statistically valid 
and based on sound statistical method-
ology; and’’. 
(C) 
CONFORMING
AMENDMENT.—Section 
7803(c)(2)(B)(iii) is amended by adding at the 
end the following: ‘‘The preceding sentence shall 
not apply with respect to statistical information 
provided to the Secretary for review, or received 
from the Secretary, under section 6108(d).’’. 
(c) SALARY OF NATIONAL TAXPAYER ADVOCATE.—Sec-
tion 7803(c)(1)(B)(i) is amended by striking ‘‘, or, if the 
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Secretary of the Treasury so determines, at a rate fixed 
under section 9503 of such title’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the amendments made by this sec-
tion shall take effect on the date of the enactment of 
this Act. 
(2) SALARY
OF
NATIONAL
TAXPAYER
ADVO-
CATE.—The amendment made by subsection (c) shall 
apply to compensation paid to individuals appointed 
as the National Taxpayer Advocate after March 31, 
2019. 
SEC. 1302. MODERNIZATION OF INTERNAL REVENUE SERV-
ICE ORGANIZATIONAL STRUCTURE. 
(a) IN GENERAL.—Not later than September 30, 2020, 
the Secretary of the Treasury (or the Secretary’s delegate) 
shall submit to Congress a comprehensive written plan to 
redesign the organization of the Internal Revenue Service. 
Such plan shall— 
(1) ensure the successful implementation of the 
priorities specified by Congress in this Act; 
(2) prioritize taxpayer services to ensure that all 
taxpayers easily and readily receive the assistance 
that they need; 
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(3) streamline the structure of the agency includ-
ing minimizing the duplication of services and re-
sponsibilities within the agency; 
(4) best position the Internal Revenue Service to 
combat cybersecurity and other threats to the Internal 
Revenue Service; and 
(5) address whether the Criminal Investigation 
Division of the Internal Revenue Service should re-
port directly to the Commissioner of Internal Rev-
enue. 
(b) REPEAL OF RESTRICTION ON ORGANIZATIONAL 
STRUCTURE
OF INTERNAL REVENUE SERVICE.—Para-
graph (3) of section 1001(a) of the Internal Revenue Service 
Restructuring and Reform Act of 1998 shall cease to apply 
beginning 1 year after the date on which the plan described 
in subsection (a) is submitted to Congress. 
Subtitle E—Other Provisions 
SEC. 1401. RETURN PREPARATION PROGRAMS FOR APPLI-
CABLE TAXPAYERS. 
(a) IN GENERAL.—Chapter 77 is amended by insert-
ing after section 7526 the following new section: 
‘‘SEC. 7526A. RETURN PREPARATION PROGRAMS FOR APPLI-
CABLE TAXPAYERS. 
‘‘(a) ESTABLISHMENT OF VOLUNTEER INCOME TAX 
ASSISTANCE MATCHING GRANT PROGRAM.—The Secretary 
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shall establish a Community Volunteer Income Tax Assist-
ance Matching Grant Program under which the Secretary 
may, subject to the availability of appropriated funds, make 
grants to provide matching funds for the development, ex-
pansion, or continuation of qualified return preparation 
programs assisting applicable taxpayers and members of 
underserved populations. 
‘‘(b) USE OF FUNDS.— 
‘‘(1) IN GENERAL.—Qualified return preparation 
programs may use grants received under this section 
for— 
‘‘(A) ordinary and necessary costs associ-
ated with program operation in accordance with 
cost principles under the applicable Office of 
Management and Budget circular, including— 
‘‘(i) wages or salaries of persons co-
ordinating the activities of the program, 
‘‘(ii) developing training materials, 
conducting training, and performing qual-
ity reviews of the returns prepared under 
the program, 
‘‘(iii) equipment purchases, and 
‘‘(iv) vehicle-related expenses associated 
with remote or rural tax preparation serv-
ices, 
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‘‘(B) outreach and educational activities de-
scribed in subsection (c)(2)(B), and 
‘‘(C) services related to financial education 
and capability, asset development, and the estab-
lishment of savings accounts in connection with 
tax return preparation. 
‘‘(2) REQUIREMENT
OF
MATCHING
FUNDS.—A 
qualified return preparation program must provide 
matching funds on a dollar-for-dollar basis for all 
grants provided under this section. Matching funds 
may include— 
‘‘(A) the salary (including fringe benefits) 
of individuals performing services for the pro-
gram, 
‘‘(B) the cost of equipment used in the pro-
gram, and 
‘‘(C) other ordinary and necessary costs as-
sociated with the program. 
Indirect expenses, including general overhead of any 
entity administering the program, shall not be count-
ed as matching funds. 
‘‘(c) APPLICATION.— 
‘‘(1) IN GENERAL.—Each applicant for a grant 
under this section shall submit an application to the 
Secretary at such time, in such manner, and con-
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taining such information as the Secretary may rea-
sonably require. 
‘‘(2) PRIORITY.—In awarding grants under this 
section, the Secretary shall give priority to applica-
tions which demonstrate— 
‘‘(A) assistance to applicable taxpayers, 
with emphasis on outreach to, and services for, 
such taxpayers, 
‘‘(B) taxpayer outreach and educational ac-
tivities relating to eligibility and availability of 
income supports available through this title, in-
cluding the earned income tax credit, and 
‘‘(C) specific outreach and focus on one or 
more underserved populations. 
‘‘(3) AMOUNTS TAKEN INTO ACCOUNT.—In deter-
mining matching grants under this section, the Sec-
retary shall only take into account amounts provided 
by the qualified return preparation program for ex-
penses described in subsection (b). 
‘‘(d) PROGRAM ADHERENCE.— 
‘‘(1) IN GENERAL.—The Secretary shall establish 
procedures for, and shall conduct not less frequently 
than once every 5 calendar years during which a 
qualified return preparation program is operating 
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under a grant under this section, periodic site vis-
its— 
‘‘(A) to ensure the program is carrying out 
the purposes of this section, and 
‘‘(B) to determine whether the program 
meets such program adherence standards as the 
Secretary shall by regulation or other guidance 
prescribe. 
‘‘(2) ADDITIONAL
REQUIREMENTS
FOR
GRANT 
RECIPIENTS
NOT
MEETING
PROGRAM
ADHERENCE 
STANDARDS.—In the case of any qualified return 
preparation program which— 
‘‘(A) is awarded a grant under this section, 
and 
‘‘(B) is subsequently determined— 
‘‘(i) not to meet the program adherence 
standards described in paragraph (1)(B), or 
‘‘(ii) not to be otherwise carrying out 
the purposes of this section, 
such program shall not be eligible for any additional 
grants under this section unless such program pro-
vides sufficient documentation of corrective measures 
established to address any such deficiencies deter-
mined. 
‘‘(e) DEFINITIONS.—For purposes of this section— 
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‘‘(1) QUALIFIED
RETURN
PREPARATION
PRO-
GRAM.—The term ‘qualified return preparation pro-
gram’ means any program— 
‘‘(A) which provides assistance to individ-
uals, not less than 90 percent of whom are appli-
cable taxpayers, in preparing and filing Federal 
income tax returns, 
‘‘(B) which is administered by a qualified 
entity, 
‘‘(C) in which all volunteers who assist in 
the preparation of Federal income tax returns 
meet the training requirements prescribed by the 
Secretary, and 
‘‘(D) which uses a quality review process 
which reviews 100 percent of all returns. 
‘‘(2) QUALIFIED ENTITY.— 
‘‘(A) IN GENERAL.—The term ‘qualified en-
tity’ means any entity which— 
‘‘(i) is an eligible organization, 
‘‘(ii) is in compliance with Federal tax 
filing and payment requirements, 
‘‘(iii) is not debarred or suspended 
from Federal contracts, grants, or coopera-
tive agreements, and 
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‘‘(iv) agrees to provide documentation 
to substantiate any matching funds pro-
vided pursuant to the grant program under 
this section. 
‘‘(B) ELIGIBLE ORGANIZATION.—The term 
‘eligible organization’ means— 
‘‘(i) an institution of higher education 
which is described in section 102 (other 
than subsection (a)(1)(C) thereof) of the 
Higher Education Act of 1965 (20 U.S.C. 
1002), as in effect on the date of the enact-
ment of this section, and which has not been 
disqualified from participating in a pro-
gram under title IV of such Act, 
‘‘(ii) an organization described in sec-
tion 501(c) and exempt from tax under sec-
tion 501(a), 
‘‘(iii) a local government agency, in-
cluding— 
‘‘(I) a county or municipal gov-
ernment agency, and 
‘‘(II) an Indian tribe, as defined 
in section 4(13) of the Native Amer-
ican Housing Assistance and Self-De-
termination Act of 1996 (25 U.S.C. 
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4103(13)), including any tribally des-
ignated housing entity (as defined in 
section 4(22) of such Act (25 U.S.C. 
4103(22))), tribal subsidiary, subdivi-
sion, or other wholly owned tribal enti-
ty, 
‘‘(iv) a local, State, regional, or na-
tional coalition (with one lead organization 
which meets the eligibility requirements of 
clause (i), (ii), or (iii) acting as the appli-
cant organization), or 
‘‘(v) in the case of applicable taxpayers 
and members of underserved populations 
with respect to which no organizations de-
scribed in the preceding clauses are avail-
able— 
‘‘(I) a State government agency, 
or 
‘‘(II) an office providing Coopera-
tive Extension services (as established 
at the land-grant colleges and univer-
sities under the Smith-Lever Act of 
May 8, 1914). 
‘‘(3) APPLICABLE TAXPAYERS.—The term ‘appli-
cable taxpayer’ means a taxpayer whose income for 
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the taxable year does not exceed an amount equal to 
the completed phaseout amount under section 32(b) 
for a married couple filing a joint return with three 
or more qualifying children, as determined in a rev-
enue procedure or other published guidance. 
‘‘(4) UNDERSERVED
POPULATION.—The term 
‘underserved population’ includes populations of per-
sons with disabilities, persons with limited English 
proficiency, Native Americans, individuals living in 
rural areas, members of the Armed Forces and their 
spouses, and the elderly. 
‘‘(f) SPECIAL RULES AND LIMITATIONS.— 
‘‘(1) DURATION OF GRANTS.—Upon application 
of a qualified return preparation program, the Sec-
retary is authorized to award a multi-year grant not 
to exceed 3 years. 
‘‘(2) AGGREGATE LIMITATION.—Unless otherwise 
provided by specific appropriation, the Secretary 
shall not allocate more than $30,000,000 per fiscal 
year (exclusive of costs of administering the program) 
to grants under this section. 
‘‘(g) PROMOTION OF PROGRAMS.— 
‘‘(1) IN GENERAL.—The Secretary shall promote 
tax preparation through qualified return preparation 
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programs through the use of mass communications 
and other means. 
‘‘(2) PROVISION
OF
INFORMATION
REGARDING 
QUALIFIED
RETURN
PREPARATION
PROGRAMS.—The 
Secretary may provide taxpayers information regard-
ing qualified return preparation programs receiving 
grants under this section. 
‘‘(3) REFERRALS
TO
LOW-INCOME
TAXPAYER 
CLINICS.—Qualified return preparation programs re-
ceiving a grant under this section are encouraged, in 
appropriate cases, to— 
‘‘(A) advise taxpayers of the availability of, 
and eligibility requirements for receiving, advice 
and assistance from qualified low-income tax-
payer clinics receiving funding under section 
7526, and 
‘‘(B) provide information regarding the lo-
cation of, and contact information for, such clin-
ics.’’. 
(b) CLERICAL AMENDMENT.—The table of sections for 
chapter 77 is amended by inserting after the item relating 
to section 7526 the following new item: 
‘‘Sec. 7526A. Return preparation programs for applicable taxpayers.’’. 
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SEC. 1402. PROVISION OF INFORMATION REGARDING LOW- 
INCOME TAXPAYER CLINICS. 
(a) IN GENERAL.—Section 7526(c) is amended by add-
ing at the end the following new paragraph: 
‘‘(6) PROVISION
OF
INFORMATION
REGARDING 
QUALIFIED
LOW-INCOME
TAXPAYER
CLINICS.—Not-
withstanding any other provision of law, officers and 
employees of the Department of the Treasury may— 
‘‘(A) advise taxpayers of the availability of, 
and eligibility requirements for receiving, advice 
and assistance from one or more specific quali-
fied low-income taxpayer clinics receiving fund-
ing under this section, and 
‘‘(B) provide information regarding the lo-
cation of, and contact information for, such clin-
ics.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall take effect on the date of the enactment of this 
Act. 
SEC. 1403. NOTICE FROM IRS REGARDING CLOSURE OF TAX-
PAYER ASSISTANCE CENTERS. 
Not later than 90 days before the date that a proposed 
closure of a Taxpayer Assistance Center would take effect, 
the Secretary of the Treasury (or the Secretary’s delegate) 
shall— 
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(1) make publicly available (including by non- 
electronic means) a notice which— 
(A) identifies the Taxpayer Assistance Cen-
ter proposed for closure and the date of such pro-
posed closure; and 
(B) 
identifies 
the 
relevant 
alternative 
sources of taxpayer assistance which may be uti-
lized by taxpayers affected by such proposed clo-
sure; and 
(2) submit to Congress a written report that in-
cludes— 
(A) the information included in the notice 
described in paragraph (1); 
(B) the reasons for such proposed closure; 
and 
(C) such other information as the Secretary 
may determine appropriate. 
SEC. 1404. RULES FOR SEIZURE AND SALE OF PERISHABLE 
GOODS RESTRICTED TO ONLY PERISHABLE 
GOODS. 
(a) IN GENERAL.—Section 6336 is amended by strik-
ing ‘‘or become greatly reduced in price or value by keeping, 
or that such property cannot be kept without great ex-
pense’’. 
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(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property seized after the date of the 
enactment of this Act. 
SEC. 1405. WHISTLEBLOWER REFORMS. 
(a) MODIFICATIONS
TO DISCLOSURE RULES
FOR 
WHISTLEBLOWERS.— 
(1) IN GENERAL.—Section 6103(k) is amended 
by adding at the end the following new paragraph: 
‘‘(13) DISCLOSURE TO WHISTLEBLOWERS.— 
‘‘(A) IN GENERAL.—The Secretary may dis-
close, to any individual providing information 
relating to any purpose described in paragraph 
(1) or (2) of section 7623(a), return information 
related to the investigation of any taxpayer with 
respect to whom the individual has provided 
such information, but only to the extent that 
such disclosure is necessary in obtaining infor-
mation, which is not otherwise reasonably avail-
able, with respect to the correct determination of 
tax liability for tax, or the amount to be collected 
with respect to the enforcement of any other pro-
vision of this title. 
‘‘(B) UPDATES ON WHISTLEBLOWER INVES-
TIGATIONS.—The Secretary shall disclose to an 
individual providing information relating to 
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any purpose described in paragraph (1) or (2) 
of section 7623(a) the following: 
‘‘(i) Not later than 60 days after a case 
for which the individual has provided infor-
mation has been referred for an audit or ex-
amination, a notice with respect to such re-
ferral. 
‘‘(ii) Not later than 60 days after a 
taxpayer with respect to whom the indi-
vidual has provided information has made 
a payment of tax with respect to tax liabil-
ity to which such information relates, a no-
tice with respect to such payment. 
‘‘(iii) Subject to such requirements and 
conditions as are prescribed by the Sec-
retary, upon a written request by such indi-
vidual— 
‘‘(I) information on the status 
and stage of any investigation or ac-
tion related to such information, and 
‘‘(II) in the case of a determina-
tion of the amount of any award under 
section 7623(b), the reasons for such 
determination. 
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Clause (iii) shall not apply to any information 
if the Secretary determines that disclosure of 
such information would seriously impair Federal 
tax administration. Information described in 
clauses (i), (ii), and (iii) may be disclosed to a 
designee of the individual providing such infor-
mation in accordance with guidance provided by 
the Secretary.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) CONFIDENTIALITY OF INFORMATION.— 
Section 6103(a)(3) is amended by striking ‘‘sub-
section (k)(10)’’ and inserting ‘‘paragraph (10) 
or (13) of subsection (k)’’. 
(B) PENALTY FOR UNAUTHORIZED DISCLO-
SURE.—Section 7213(a)(2) is amended by strik-
ing ‘‘(k)(10)’’ and inserting ‘‘(k)(10) or (13)’’. 
(C) COORDINATION
WITH
AUTHORITY
TO 
DISCLOSE FOR INVESTIGATIVE PURPOSES.—Sec-
tion 6103(k)(6) is amended by adding at the end 
the following new sentence: ‘‘This paragraph 
shall not apply to any disclosure to an indi-
vidual providing information relating to any 
purpose described in paragraph (1) or (2) of sec-
tion 7623(a) which is made under paragraph 
(13)(A).’’. 
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(b) PROTECTION
AGAINST
RETALIATION.—Section 
7623 is amended by adding at the end the following new 
subsection: 
‘‘(d) CIVIL ACTION TO PROTECT AGAINST RETALIA-
TION CASES.— 
‘‘(1) ANTI-RETALIATION
WHISTLEBLOWER
PRO-
TECTION FOR EMPLOYEES.—No employer, or any offi-
cer, employee, contractor, subcontractor, or agent of 
such employer, may discharge, demote, suspend, 
threaten, harass, or in any other manner discrimi-
nate against an employee in the terms and conditions 
of employment (including through an act in the ordi-
nary course of such employee’s duties) in reprisal for 
any lawful act done by the employee— 
‘‘(A) to provide information, cause informa-
tion to be provided, or otherwise assist in an in-
vestigation regarding underpayment of tax or 
any conduct which the employee reasonably be-
lieves constitutes a violation of the internal rev-
enue laws or any provision of Federal law relat-
ing to tax fraud, when the information or assist-
ance is provided to the Internal Revenue Service, 
the Secretary of Treasury, the Treasury Inspec-
tor General for Tax Administration, the Comp-
troller General of the United States, the Depart-
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ment of Justice, the United States Congress, a 
person with supervisory authority over the em-
ployee, or any other person working for the em-
ployer who has the authority to investigate, dis-
cover, or terminate misconduct, or 
‘‘(B) to testify, participate in, or otherwise 
assist in any administrative or judicial action 
taken by the Internal Revenue Service relating to 
an alleged underpayment of tax or any violation 
of the internal revenue laws or any provision of 
Federal law relating to tax fraud. 
‘‘(2) ENFORCEMENT ACTION.— 
‘‘(A) IN GENERAL.—A person who alleges 
discharge or other reprisal by any person in vio-
lation of paragraph (1) may seek relief under 
paragraph (3) by— 
‘‘(i) filing a complaint with the Sec-
retary of Labor, or 
‘‘(ii) if the Secretary of Labor has not 
issued a final decision within 180 days of 
the filing of the complaint and there is no 
showing that such delay is due to the bad 
faith of the claimant, bringing an action at 
law or equity for de novo review in the ap-
propriate district court of the United 
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States, which shall have jurisdiction over 
such an action without regard to the 
amount in controversy. 
‘‘(B) PROCEDURE.— 
‘‘(i) IN
GENERAL.—An action under 
subparagraph (A)(i) shall be governed 
under the rules and procedures set forth in 
section 42121(b) of title 49, United States 
Code. 
‘‘(ii) EXCEPTION.—Notification made 
under section 42121(b)(1) of title 49, United 
States Code, shall be made to the person 
named in the complaint and to the em-
ployer. 
‘‘(iii) BURDENS OF PROOF.—An action 
brought under subparagraph (A)(ii) shall be 
governed by the legal burdens of proof set 
forth in section 42121(b) of title 49, United 
States Code, except that in applying such 
section— 
‘‘(I) ‘behavior described in para-
graph (1)’ shall be substituted for ‘be-
havior described in paragraphs (1) 
through (4) of subsection (a)’ each 
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place it appears in paragraph (2)(B) 
thereof, and 
‘‘(II) ‘a violation of paragraph 
(1)’ shall be substituted for ‘a violation 
of subsection (a)’ each place it appears. 
‘‘(iv) STATUTE
OF
LIMITATIONS.—A 
complaint under subparagraph (A)(i) shall 
be filed not later than 180 days after the 
date on which the violation occurs. 
‘‘(v) JURY TRIAL.—A party to an ac-
tion brought under subparagraph (A)(ii) 
shall be entitled to trial by jury. 
‘‘(3) REMEDIES.— 
‘‘(A) IN GENERAL.—An employee prevailing 
in any action under paragraph (2)(A) shall be 
entitled to all relief necessary to make the em-
ployee whole. 
‘‘(B) COMPENSATORY DAMAGES.—Relief for 
any action under subparagraph (A) shall in-
clude— 
‘‘(i) reinstatement with the same se-
niority status that the employee would have 
had, but for the reprisal, 
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‘‘(ii) the sum of 200 percent of the 
amount of back pay and 100 percent of all 
lost benefits, with interest, and 
‘‘(iii) compensation for any special 
damages sustained as a result of the re-
prisal, including litigation costs, expert wit-
ness fees, and reasonable attorney fees. 
‘‘(4) RIGHTS RETAINED BY EMPLOYEE.—Nothing 
in this section shall be deemed to diminish the rights, 
privileges, or remedies of any employee under any 
Federal or State law, or under any collective bar-
gaining agreement. 
‘‘(5) NONENFORCEABILITY
OF
CERTAIN
PROVI-
SIONS WAIVING RIGHTS AND REMEDIES OR REQUIRING 
ARBITRATION OF DISPUTES.— 
‘‘(A) WAIVER OF RIGHTS AND REMEDIES.— 
The rights and remedies provided for in this sub-
section may not be waived by any agreement, 
policy form, or condition of employment, includ-
ing by a predispute arbitration agreement. 
‘‘(B) PREDISPUTE
ARBITRATION
AGREE-
MENTS.—No predispute arbitration agreement 
shall be valid or enforceable, if the agreement re-
quires arbitration of a dispute arising under this 
subsection.’’. 
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(c) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendments made by 
subsection (a) shall apply to disclosures made after 
the date of the enactment of this Act. 
(2) CIVIL PROTECTION.—The amendment made 
by subsection (b) shall take effect on the date of the 
enactment of this Act. 
SEC. 1406. CUSTOMER SERVICE INFORMATION. 
The Secretary of the Treasury (or the Secretary’s dele-
gate) shall provide helpful information to taxpayers placed 
on hold during a telephone call to any Internal Revenue 
Service help line, including the following: 
(1) Information about common tax scams. 
(2) Information on where and how to report tax 
scams. 
(3) Additional advice on how taxpayers can pro-
tect themselves from identity theft and tax scams. 
SEC. 1407. MISDIRECTED TAX REFUND DEPOSITS. 
Section 6402 is amended by adding at the end the fol-
lowing new subsection: 
‘‘(n) MISDIRECTED DIRECT DEPOSIT REFUND.—Not 
later than the date which is 6 months after the date of the 
enactment of the Taxpayer First Act of 2019, the Secretary 
shall prescribe regulations to establish procedures to allow 
for— 
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‘‘(1) taxpayers to report instances in which a re-
fund made by the Secretary by electronic funds trans-
fer was not transferred to the account of the taxpayer; 
‘‘(2) coordination with financial institutions for 
the purpose of— 
‘‘(A) identifying the accounts to which 
transfers described in paragraph (1) were made; 
and 
‘‘(B) recovery of the amounts so transferred; 
and 
‘‘(3) the refund to be delivered to the correct ac-
count of the taxpayer.’’. 
TITLE II—21ST CENTURY IRS 
Subtitle A—Cybersecurity and 
Identity Protection 
SEC. 2001. PUBLIC-PRIVATE PARTNERSHIP TO ADDRESS 
IDENTITY THEFT REFUND FRAUD. 
The Secretary of the Treasury (or the Secretary’s dele-
gate) shall work collaboratively with the public and private 
sectors to protect taxpayers from identity theft refund fraud. 
SEC. 2002. RECOMMENDATIONS OF ELECTRONIC TAX AD-
MINISTRATION ADVISORY COMMITTEE RE-
GARDING IDENTITY THEFT REFUND FRAUD. 
The Secretary of the Treasury shall ensure that the ad-
visory group convened by the Secretary pursuant to section 
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2001(b)(2) of the Internal Revenue Service Restructuring 
and Reform Act of 1998 (commonly known as the Electronic 
Tax Administration Advisory Committee) studies (includ-
ing by providing organized public forums) and makes rec-
ommendations to the Secretary regarding methods to pre-
vent identity theft and refund fraud. 
SEC. 2003. INFORMATION SHARING AND ANALYSIS CENTER. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) may participate in an information 
sharing and analysis center to centralize, standardize, and 
enhance data compilation and analysis to facilitate sharing 
actionable data and information with respect to identity 
theft tax refund fraud. 
(b) DEVELOPMENT OF PERFORMANCE METRICS.—The 
Secretary of the Treasury (or the Secretary’s delegate) shall 
develop metrics for measuring the success of such center in 
detecting and preventing identity theft tax refund fraud. 
(c) DISCLOSURE.— 
(1) IN GENERAL.—Section 6103(k), as amended 
by this Act, is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(14) DISCLOSURE
OF
RETURN
INFORMATION 
FOR PURPOSES OF CYBERSECURITY AND THE PREVEN-
TION OF IDENTITY THEFT TAX REFUND FRAUD.— 
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‘‘(A) IN GENERAL.—Under such procedures 
and subject to such conditions as the Secretary 
may prescribe, the Secretary may disclose speci-
fied return information to specified ISAC par-
ticipants to the extent that the Secretary deter-
mines such disclosure is in furtherance of effec-
tive Federal tax administration relating to the 
detection or prevention of identity theft tax re-
fund fraud, validation of taxpayer identity, au-
thentication of taxpayer returns, or detection or 
prevention of cybersecurity threats. 
‘‘(B) SPECIFIED ISAC PARTICIPANTS.—For 
purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘specified 
ISAC participant’ means— 
‘‘(I) any person designated by the 
Secretary as having primary responsi-
bility for a function performed with re-
spect to the information sharing and 
analysis center described in section 
2003(a) of the Taxpayer First Act of 
2019, and 
‘‘(II) any person subject to the re-
quirements of section 7216 and which 
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is a participant in such information 
sharing and analysis center. 
‘‘(ii) INFORMATION
SHARING
AGREE-
MENT.—Such term shall not include any 
person unless such person has entered into 
a written agreement with the Secretary set-
ting forth the terms and conditions for the 
disclosure of information to such person 
under this paragraph, including require-
ments regarding the protection and safe-
guarding of such information by such per-
son. 
‘‘(C) SPECIFIED
RETURN
INFORMATION.— 
For purposes of this paragraph, the term ‘speci-
fied return information’ means— 
‘‘(i) in the case of a return which is in 
connection with a case of potential identity 
theft refund fraud— 
‘‘(I) in the case of such return 
filed electronically, the internet pro-
tocol address, device identification, 
email domain name, speed of comple-
tion, method of authentication, refund 
method, and such other return infor-
mation related to the electronic filing 
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characteristics of such return as the 
Secretary may identify for purposes of 
this subclause, and 
‘‘(II) in the case of such return 
prepared by a tax return preparer, 
identifying information with respect to 
such tax return preparer, including the 
preparer taxpayer identification num-
ber and electronic filer identification 
number of such preparer, 
‘‘(ii) in the case of a return which is 
in connection with a case of a identity theft 
refund fraud which has been confirmed by 
the Secretary (pursuant to such procedures 
as the Secretary may provide), the informa-
tion referred to in subclauses (I) and (II) of 
clause (i), the name and taxpayer identi-
fication number of the taxpayer as it ap-
pears on the return, and any bank account 
and routing information provided for mak-
ing a refund in connection with such re-
turn, and 
‘‘(iii) in the case of any cybersecurity 
threat to the Internal Revenue Service, in-
formation similar to the information de-
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scribed in subclauses (I) and (II) of clause 
(i) with respect to such threat. 
‘‘(D) RESTRICTION ON USE OF DISCLOSED 
INFORMATION.— 
‘‘(i) DESIGNATED
THIRD
PARTIES.— 
Any return information received by a per-
son described in subparagraph (B)(i)(I) 
shall be used only for the purposes of and 
to the extent necessary in— 
‘‘(I) performing the function such 
person is designated to perform under 
such subparagraph, 
‘‘(II) facilitating disclosures au-
thorized under subparagraph (A) to 
persons described in subparagraph 
(B)(i)(II), and 
‘‘(III) facilitating disclosures au-
thorized under subsection (d) to par-
ticipants in such information sharing 
and analysis center. 
‘‘(ii) RETURN
PREPARERS.—Any re-
turn information received by a person de-
scribed in subparagraph (B)(i)(II) shall be 
treated for purposes of section 7216 as in-
formation furnished to such person for, or 
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in connection with, the preparation of a re-
turn of the tax imposed under chapter 1. 
‘‘(E) 
DATA
PROTECTION
AND
SAFE-
GUARDS.—Return information disclosed under 
this paragraph shall be subject to such protec-
tions and safeguards as the Secretary may re-
quire in regulations or other guidance or in the 
written agreement referred to in subparagraph 
(B)(ii). Such written agreement shall include a 
requirement that any unauthorized access to in-
formation disclosed under this paragraph, and 
any breach of any system in which such infor-
mation is held, be reported to the Treasury In-
spector General for Tax Administration.’’. 
(2) APPLICATION OF CIVIL AND CRIMINAL PEN-
ALTIES.— 
(A) Section 6103(a)(3), as amended by this 
Act, is amended by striking ‘‘or (13)’’ and in-
serting ‘‘, (13), or (14)’’. 
(B) Section 7213(a)(2), as amended by this 
Act, is amended by striking ‘‘or (13)’’ and in-
serting ‘‘, (13), or (14)’’. 
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SEC. 2004. COMPLIANCE BY CONTRACTORS WITH CON-
FIDENTIALITY SAFEGUARDS. 
(a) IN GENERAL.—Section 6103(p) is amended by 
adding at the end the following new paragraph: 
‘‘(9) DISCLOSURE TO CONTRACTORS AND OTHER 
AGENTS.—Notwithstanding any other provision of 
this section, no return or return information shall be 
disclosed to any contractor or other agent of a Fed-
eral, State, or local agency unless such agency, to the 
satisfaction of the Secretary— 
‘‘(A) has requirements in effect which re-
quire each such contractor or other agent which 
would have access to returns or return informa-
tion to provide safeguards (within the meaning 
of paragraph (4)) to protect the confidentiality 
of such returns or return information, 
‘‘(B) agrees to conduct an on-site review 
every 3 years (or a mid-point review in the case 
of contracts or agreements of less than 3 years in 
duration) of each contractor or other agent to de-
termine compliance with such requirements, 
‘‘(C) submits the findings of the most recent 
review conducted under subparagraph (B) to the 
Secretary as part of the report required by para-
graph (4)(E), and 
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‘‘(D) certifies to the Secretary for the most 
recent annual period that such contractor or 
other agent is in compliance with all such re-
quirements. 
The certification required by subparagraph (D) shall 
include the name and address of each contractor or 
other agent, a description of the contract or agreement 
with such contractor or other agent, and the duration 
of such contract or agreement. The requirements of 
this paragraph shall not apply to disclosures pursu-
ant to subsection (n) for purposes of Federal tax ad-
ministration.’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
6103(p)(8)(B) is amended by inserting ‘‘or paragraph (9)’’ 
after ‘‘subparagraph (A)’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to disclosures made after December 31, 
2022. 
SEC. 2005. REPORT ON ELECTRONIC PAYMENTS. 
Not later than 2 years after the date of the enactment 
of this Act, the Secretary of the Treasury (or the Secretary’s 
delegate), 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-
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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 refund 
fraud, reducing the Federal Government’s costs in deliv-
ering tax refunds, the costs and any associated fees charged 
to taxpayers (including monthly and point-of-service fees) 
to access their tax refunds, the impact on individuals who 
do not have access to financial accounts or institutions, and 
ensuring payments are made to accounts at a financial in-
stitution that complies with section 21 of the Federal De-
posit Insurance Act, chapter 2 of title I of Public 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. 
SEC. 2006. IDENTITY PROTECTION PERSONAL IDENTIFICA-
TION NUMBERS. 
(a) IN GENERAL.—Subject to subsection (b), the Sec-
retary of the Treasury or the Secretary’s delegate (hereafter 
referred to in this section as the ‘‘Secretary’’) shall establish 
a program to issue, upon the request of any individual, a 
number which may be used in connection with such indi-
vidual’s social security number (or other identifying infor-
mation with respect to such individual as determined by 
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the Secretary) to assist the Secretary in verifying such indi-
vidual’s identity. 
(b) REQUIREMENTS.— 
(1) ANNUAL
EXPANSION.—For each calendar 
year beginning after the date of the enactment of this 
Act, the Secretary shall provide numbers through the 
program described in subsection (a) to individuals re-
siding in such States as the Secretary deems appro-
priate, provided that the total number of States served 
by such program during such year is greater than the 
total number of States served by such program during 
the preceding year. 
(2) NATIONWIDE AVAILABILITY.—Not later than 
5 years after the date of the enactment of this Act, the 
Secretary shall ensure that the program described in 
subsection (a) is made available to any individual re-
siding in the United States. 
SEC. 2007. SINGLE POINT OF CONTACT FOR TAX-RELATED 
IDENTITY THEFT VICTIMS. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) shall establish and implement pro-
cedures to ensure that any taxpayer whose return has been 
delayed or otherwise adversely affected due to tax-related 
identity theft has a single point of contact at the Internal 
Revenue Service throughout the processing of the taxpayer’s 
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case. The single point of contact shall track the taxpayer’s 
case to completion and coordinate with other Internal Rev-
enue Service employees to resolve case issues as quickly as 
possible. 
(b) SINGLE POINT OF CONTACT.— 
(1) IN
GENERAL.—For purposes of subsection 
(a), the single point of contact shall consist of a team 
or subset of specially trained employees who— 
(A) have the ability to work across func-
tions to resolve the issues involved in the tax-
payer’s case; and 
(B) shall be accountable for handling the 
case until its resolution. 
(2) TEAM OR SUBSET.—The employees included 
within the team or subset described in paragraph (1) 
may change as required to meet the needs of the Inter-
nal Revenue Service, provided that procedures have 
been established to— 
(A) ensure continuity of records and case 
history; and 
(B) notify the taxpayer when appropriate. 
SEC. 2008. NOTIFICATION OF SUSPECTED IDENTITY THEFT. 
(a) IN GENERAL.—Chapter 77 is amended by adding 
at the end the following new section: 
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‘‘SEC. 
7529. 
NOTIFICATION 
OF 
SUSPECTED 
IDENTITY 
THEFT. 
‘‘(a) IN GENERAL.—If the Secretary determines that 
there has been or may have been an unauthorized use of 
the identity of any individual, the Secretary shall, without 
jeopardizing an investigation relating to tax administra-
tion— 
‘‘(1) as soon as practicable— 
‘‘(A) notify the individual of such deter-
mination, 
‘‘(B) provide instructions on how to file a 
report with law enforcement regarding the unau-
thorized use, 
‘‘(C) identify any steps to be taken by the 
individual to permit law enforcement to access 
personal information of the individual during 
the investigation, 
‘‘(D) provide information regarding actions 
the individual may take in order to protect the 
individual from harm relating to the unauthor-
ized use, and 
‘‘(E) offer identity protection measures to 
the individual, such as the use of an identity 
protection personal identification number, and 
‘‘(2) at the time the information described in 
paragraph (1) is provided (or, if not available at such 
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time, as soon as practicable thereafter), issue addi-
tional notifications to such individual (or such indi-
vidual’s designee) regarding— 
‘‘(A) whether an investigation has been ini-
tiated in regards to such unauthorized use, 
‘‘(B) whether the investigation substantiated 
an unauthorized use of the identity of the indi-
vidual, and 
‘‘(C) whether— 
‘‘(i) any action has been taken against 
a person relating to such unauthorized use, 
or 
‘‘(ii) any referral has been made for 
criminal prosecution of such person and, to 
the extent such information is available, 
whether such person has been criminally 
charged by indictment or information. 
‘‘(b) EMPLOYMENT-RELATED IDENTITY THEFT.— 
‘‘(1) IN GENERAL.—For purposes of this section, 
the unauthorized use of the identity of an individual 
includes the unauthorized use of the identity of the in-
dividual to obtain employment. 
‘‘(2) DETERMINATION OF EMPLOYMENT-RELATED 
IDENTITY THEFT.—For purposes of this section, in 
making a determination as to whether there has been 
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