(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to summonses issued after the date 
which is 45 days after the date of the enactment of this 
Act. 
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 add-
ing 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 
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.—The amendment made by 
this section— 
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(1) shall take effect on the date of the enact-
ment 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 
before the date of the enactment of this Act. 
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 
delegation of authority from the Commissioner of In-
ternal 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modified or rescinded by a Deputy Commis-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 
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(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 
Taxpayer Advocate with the reasons for any 
modification 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 
honored by the Internal Revenue 
Service in a timely manner, as speci-
fied 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 
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amended by striking ‘‘at least 20 of the’’ and insert-
ing ‘‘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: 
‘‘(E) COORDINATION WITH TREASURY IN-
SPECTOR
GENERAL
FOR
TAX
ADMINISTRA-
TION.—Before beginning any research or study, 
the National Taxpayer Advocate shall coordi-
nate with the Treasury Inspector General for 
Tax Administration to ensure that the National 
Taxpayer Advocate does not duplicate any ac-
tion that the Treasury Inspector General for 
Tax Administration has already undertaken or 
has a plan to undertake.’’. 
(3) STATISTICAL SUPPORT.— 
(A) IN GENERAL.—Section 6108 is amend-
ed by adding at the end the following new sub-
section: 
‘‘(d) STATISTICAL SUPPORT FOR NATIONAL TAX-
PAYER ADVOCATE.—Upon request of the National Tax-
payer Advocate, the Secretary shall, to the extent prac-
ticable, provide the National Taxpayer Advocate with sta-
tistical support in connection with the preparation by the 
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National Taxpayer Advocate of the annual report de-
scribed in section 7803(c)(2)(B)(ii). Such statistical sup-
port shall include statistical studies, compilations, and the 
review of information provided by the National Taxpayer 
Advocate for statistical validity and sound statistical 
methodology.’’. 
(B) DISCLOSURE
OF
REVIEW.—Section 
7803(c)(2)(B)(ii), as amended by subsection 
(a), is amended by striking ‘‘and’’ at the end of 
subclause (XI), by redesignating subclause 
(XII) as subclause (XIII), and by inserting 
after subclause (XI) the following new sub-
clause: 
‘‘(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 
methodology; and’’. 
(C) CONFORMING
AMENDMENT.—Section 
7803(c)(2)(B)(iii) is amended by adding at the 
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end the following: ‘‘The preceding sentence 
shall not apply with respect to statistical infor-
mation provided to the Secretary for review, or 
received from the Secretary, under section 
6108(d).’’. 
(c) SALARY OF NATIONAL TAXPAYER ADVOCATE.— 
Section 7803(c)(1)(B)(i) is amended by striking ‘‘, or, if 
the 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 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) SALARY
OF
NATIONAL
TAXPAYER
ADVO-
CATE.—The amendment made by subsection (c) 
shall apply to compensation paid to individuals ap-
pointed 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 writ-
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ten plan to redesign the organization of the Internal Rev-
enue 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; 
(3) streamline the structure of the agency in-
cluding minimizing the duplication of services and 
responsibilities within the agency; 
(4) best position the Internal Revenue Service 
to combat cybersecurity and other threats to the In-
ternal 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 Serv-
ice 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. 
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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 AP-
PLICABLE TAXPAYERS. 
‘‘(a) ESTABLISHMENT OF VOLUNTEER INCOME TAX 
ASSISTANCE MATCHING GRANT PROGRAM.—The Sec-
retary shall establish a Community Volunteer Income Tax 
Assistance Matching Grant Program under which the Sec-
retary may, subject to the availability of appropriated 
funds, make grants to provide matching funds for the de-
velopment, expansion, or continuation of qualified return 
preparation programs assisting applicable taxpayers and 
members of underserved populations. 
‘‘(b) USE OF FUNDS.— 
‘‘(1) IN GENERAL.—Qualified return prepara-
tion 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— 
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‘‘(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 associ-
ated with remote or rural tax preparation 
services, 
‘‘(B) outreach and educational activities 
described in subsection (c)(2)(B), and 
‘‘(C) services related to financial education 
and capability, asset development, and the es-
tablishment 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, 
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‘‘(B) the cost of equipment used in the 
program, and 
‘‘(C) other ordinary and necessary costs 
associated with the program. 
Indirect expenses, including general overhead of any 
entity administering the program, shall not be 
counted 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-
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 
activities relating to eligibility and availability 
of income supports available through this title, 
including the earned income tax credit, and 
‘‘(C) specific outreach and focus on one or 
more underserved populations. 
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‘‘(3) AMOUNTS TAKEN INTO ACCOUNT.—In de-
termining matching grants under this section, the 
Secretary shall only take into account amounts pro-
vided by the qualified return preparation program 
for expenses described in subsection (b). 
‘‘(d) PROGRAM ADHERENCE.— 
‘‘(1) IN GENERAL.—The Secretary shall estab-
lish procedures for, and shall conduct not less fre-
quently than once every 5 calendar years during 
which a qualified return preparation program is op-
erating under a grant under this section, periodic 
site visits— 
‘‘(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— 
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‘‘(i) not to meet the program adher-
ence 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 meas-
ures established to address any such deficiencies de-
termined. 
‘‘(e) DEFINITIONS.—For purposes of this section— 
‘‘(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 ap-
plicable taxpayers, in preparing and filing Fed-
eral 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 
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‘‘(ii) an organization described in sec-
tion 501(c) and exempt from tax under 
section 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. 
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 en-
tity, 
‘‘(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 tax-
payers and members of underserved popu-
lations with respect to which no organiza-
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tions described in the preceding clauses are 
available— 
‘‘(I) a State government agency, 
or 
‘‘(II) an office providing Cooper-
ative Extension services (as estab-
lished at the land-grant colleges and 
universities under the Smith-Lever 
Act of May 8, 1914). 
‘‘(3) APPLICABLE TAXPAYERS.—The term ‘ap-
plicable taxpayer’ means a taxpayer whose income 
for the taxable year does not exceed an amount 
equal to the completed phaseout amount under sec-
tion 32(b) for a married couple filing a joint return 
with three or more qualifying children, as deter-
mined in a revenue 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.— 
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‘‘(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 other-
wise provided by specific appropriation, the Sec-
retary 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 pro-
mote tax preparation through qualified return prepa-
ration programs through the use of mass commu-
nications 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 
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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 
clinics.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 is amended by inserting after the item re-
lating to section 7526 the following new item: 
‘‘Sec. 7526A. Return preparation programs for applicable taxpayers.’’. 
SEC. 1402. PROVISION OF INFORMATION REGARDING LOW- 
INCOME TAXPAYER CLINICS. 
(a) IN GENERAL.—Section 7526(c) is amended by 
adding 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 
clinics.’’. 
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(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 
TAXPAYER ASSISTANCE CENTERS. 
Not later than 90 days before the date that a pro-
posed closure of a Taxpayer Assistance Center would take 
effect, the Secretary of the Treasury (or the Secretary’s 
delegate) shall— 
(1) make publicly available (including by non- 
electronic means) a notice which— 
(A) identifies the Taxpayer Assistance 
Center proposed for closure and the date of 
such proposed closure; and 
(B) identifies the relevant alternative 
sources of taxpayer assistance which may be 
utilized by taxpayers affected by such proposed 
closure; 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 
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(C) such other information as the Sec-
retary 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 keep-
ing, or that such property cannot be kept without great 
expense’’. 
(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 
disclose, to any individual providing information 
relating to any purpose described in paragraph 
(1) or (2) of section 7623(a), return informa-
tion related to the investigation of any taxpayer 
with respect to whom the individual has pro-
vided such information, but only to the extent 
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that such disclosure is necessary in obtaining 
information, which is not otherwise reasonably 
available, with respect to the correct determina-
tion of tax liability for tax, or the amount to be 
collected with respect to the enforcement of any 
other provision of this title. 
‘‘(B) UPDATES
ON
WHISTLEBLOWER
IN-
VESTIGATIONS.—The Secretary shall disclose to 
an individual providing information relating to 
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 
information has been referred for an audit 
or examination, a notice with respect to 
such referral. 
‘‘(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 
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Secretary, upon a written request by such 
individual— 
‘‘(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. 
Clause (iii) shall not apply to any information 
if the Secretary determines that disclosure of 
such information would seriously impair Fed-
eral tax administration. Information described 
in clauses (i), (ii), and (iii) may be disclosed to 
a designee of the individual providing such in-
formation in accordance with guidance provided 
by the Secretary.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) 
CONFIDENTIALITY
OF
INFORMA-
TION.—Section 6103(a)(3) is amended by strik-
ing ‘‘subsection (k)(10)’’ and inserting ‘‘para-
graph (10) or (13) of subsection (k)’’. 
(B) PENALTY
FOR
UNAUTHORIZED
DIS-
CLOSURE.—Section 7213(a)(2) is amended by 
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striking ‘‘(k)(10)’’ and inserting ‘‘(k)(10) or 
(13)’’. 
(C) COORDINATION WITH AUTHORITY TO 
DISCLOSE
FOR
INVESTIGATIVE
PURPOSES.— 
Section 6103(k)(6) is amended by adding at the 
end the following new sentence: ‘‘This para-
graph shall not apply to any disclosure to an in-
dividual providing information relating to any 
purpose described in paragraph (1) or (2) of 
section 7623(a) which is made under paragraph 
(13)(A).’’. 
(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 of-
ficer, 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 condi-
tions of employment (including through an act in the 
ordinary course of such employee’s duties) in re-
prisal for any lawful act done by the employee— 
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‘‘(A) to provide information, cause infor-
mation to be provided, or otherwise assist in an 
investigation 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 as-
sistance is provided to the Internal Revenue 
Service, the Secretary of the Treasury, the 
Treasury Inspector General for Tax Adminis-
tration, the Comptroller General of the United 
States, the Department of Justice, the United 
States Congress, a person with supervisory au-
thority over the employee, or any other person 
working for the employer who has the authority 
to investigate, discover, or terminate mis-
conduct, 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 viola-
tion of the internal revenue laws or any provi-
sion of Federal law relating to tax fraud. 
‘‘(2) ENFORCEMENT ACTION.— 
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‘‘(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 
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 
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person named in the complaint and to the 
employer. 
‘‘(iii) BURDENS OF PROOF.—An ac-
tion 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 ap-
plying 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 
place it appears in paragraph (2)(B) 
thereof, and 
‘‘(II) ‘a violation of paragraph 
(1)’ shall be substituted for ‘a viola-
tion 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. 
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‘‘(3) REMEDIES.— 
‘‘(A) IN
GENERAL.—An employee pre-
vailing in any action under paragraph (2)(A) 
shall be entitled to all relief necessary to make 
the employee 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, 
‘‘(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.—Noth-
ing 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 
bargaining agreement. 
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‘‘(5) NONENFORCEABILITY OF CERTAIN PROVI-
SIONS WAIVING RIGHTS AND REMEDIES OR REQUIR-
ING ARBITRATION OF DISPUTES.— 
‘‘(A) WAIVER
OF
RIGHTS
AND
REM-
EDIES.—The rights and remedies provided for 
in this subsection may not be waived by any 
agreement, policy form, or condition of employ-
ment, including by a predispute arbitration 
agreement. 
‘‘(B) PREDISPUTE
ARBITRATION
AGREE-
MENTS.—No predispute arbitration agreement 
shall be valid or enforceable, if the agreement 
requires arbitration of a dispute arising under 
this subsection.’’. 
(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 
delegate) shall provide helpful information to taxpayers 
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placed on hold during a telephone call to any Internal Rev-
enue 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 
following 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, the Secretary 
shall prescribe regulations to establish procedures to allow 
for— 
‘‘(1) taxpayers to report instances in which a 
refund made by the Secretary by electronic funds 
transfer 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 
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‘‘(B) recovery of the amounts so trans-
ferred; and 
‘‘(3) the refund to be delivered to the correct 
account 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 
delegate) shall work collaboratively with the public and 
private sectors to protect taxpayers from identity theft re-
fund 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 
advisory group convened by the Secretary pursuant to sec-
tion 2001(b)(2) of the Internal Revenue Service Restruc-
turing and Reform Act of 1998 (commonly known as the 
Electronic Tax Administration Advisory Committee) stud-
ies (including by providing organized public forums) and 
makes recommendations to the Secretary regarding meth-
ods to prevent identity theft and refund fraud. 
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SEC. 2003. INFORMATION SHARING AND ANALYSIS CENTER. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) may participate in an informa-
tion 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 dele-
gate) 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 amend-
ed by this Act, is amended by adding at the end the 
following new paragraph: 
‘‘(14) DISCLOSURE OF RETURN INFORMATION 
FOR PURPOSES OF CYBERSECURITY AND THE PRE-
VENTION
OF
IDENTITY
THEFT
TAX
REFUND 
FRAUD.— 
‘‘(A) IN
GENERAL.—Under such proce-
dures and subject to such conditions as the Sec-
retary may prescribe, the Secretary may dis-
close specified return information to specified 
ISAC participants to the extent that the Sec-
retary determines such disclosure is in further-
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ance of effective Federal tax administration re-
lating to the detection or prevention of identity 
theft tax refund fraud, validation of taxpayer 
identity, authentication of taxpayer returns, or 
detection or prevention of cybersecurity threats. 
‘‘(B) SPECIFIED ISAC PARTICIPANTS.—For 
purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied ISAC participant’ means— 
‘‘(I) any person designated by 
the Secretary as having primary re-
sponsibility for a function performed 
with respect to the information shar-
ing and analysis center described in 
section 2003(a) of the Taxpayer First 
Act, and 
‘‘(II) any person subject to the 
requirements of section 7216 and 
which is a participant in such infor-
mation 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 
setting forth the terms and conditions for 
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the disclosure of information to such per-
son under this paragraph, including re-
quirements regarding the protection and 
safeguarding of such information by such 
person. 
‘‘(C) SPECIFIED RETURN INFORMATION.— 
For purposes of this paragraph, the term ‘spec-
ified return information’ means— 
‘‘(i) in the case of a return which is 
in connection with a case of potential iden-
tity 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 
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 
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the preparer taxpayer identification 
number and electronic filer identifica-
tion 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 con-
firmed by the Secretary (pursuant to such 
procedures as the Secretary may provide), 
the information referred to in subclauses 
(I) and (II) of clause (i), the name and 
taxpayer identification number of the tax-
payer as it appears on the return, and any 
bank account and routing information pro-
vided for making a refund in connection 
with such return, and 
‘‘(iii) in the case of any cybersecurity 
threat to the Internal Revenue Service, in-
formation similar to the information de-
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) 
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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 
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 
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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 
inserting ‘‘, (13), or (14)’’. 
(B) Section 7213(a)(2), as amended by 
this Act, is amended by striking ‘‘or (13)’’ and 
inserting ‘‘, (13), or (14)’’. 
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 provi-
sion of this section, no return or return information 
shall be disclosed to any contractor or other agent 
of a Federal, State, or local agency unless such 
agency, to the satisfaction of the Secretary— 
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‘‘(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 determine compliance with such require-
ments, 
‘‘(C) submits the findings of the most re-
cent review conducted under subparagraph (B) 
to the Secretary as part of the report required 
by paragraph (4)(E), and 
‘‘(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 agree-
ment with such contractor or other agent, and the 
duration of such contract or agreement. The require-
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ments of this paragraph shall not apply to disclo-
sures pursuant to subsection (n) for purposes of 
Federal tax administration.’’. 
(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 Decem-
ber 31, 2022. 
SEC. 2005. IDENTITY PROTECTION PERSONAL IDENTIFICA-
TION NUMBERS. 
(a) IN GENERAL.—Subject to subsection (b), the Sec-
retary of the Treasury or the Secretary’s delegate (here-
after referred to in this section as the ‘‘Secretary’’) shall 
establish a program to issue, upon the request of any indi-
vidual, a number which may be used in connection with 
such individual’s social security number (or other identi-
fying information with respect to such individual as deter-
mined by the Secretary) to assist the Secretary in 
verifying such individual’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 
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individuals residing in such States as the Secretary 
deems appropriate, 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 de-
scribed in subsection (a) is made available to any in-
dividual residing in the United States. 
SEC. 2006. 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 
procedures 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 case. The single point of contact shall track the 
taxpayer’s case to completion and coordinate with other 
Internal Revenue Service employees to resolve case issues 
as quickly as possible. 
(b) SINGLE POINT OF CONTACT.— 
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(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 In-
ternal 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. 2007. NOTIFICATION OF SUSPECTED IDENTITY THEFT. 
(a) IN GENERAL.—Chapter 77 is amended by adding 
at the end the following new section: 
‘‘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 
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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 un-
authorized 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 time, as soon as practicable thereafter), issue 
additional notifications to such individual (or such 
individual’s designee) regarding— 
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‘‘(A) whether an investigation has been ini-
tiated in regards to such unauthorized use, 
‘‘(B) whether the investigation substan-
tiated an unauthorized use of the identity of the 
individual, 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 sec-
tion, the unauthorized use of the identity of an indi-
vidual includes the unauthorized use of the identity 
of the individual to obtain employment. 
‘‘(2) DETERMINATION
OF
EMPLOYMENT-RE-
LATED IDENTITY THEFT.—For purposes of this sec-
tion, in making a determination as to whether there 
has been or may have been an unauthorized use of 
the identity of an individual to obtain employment, 
the Secretary shall review any information— 
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‘‘(A) obtained from a statement described 
in section 6051 or an information return relat-
ing to compensation for services rendered other 
than as an employee, or 
‘‘(B) provided to the Internal Revenue 
Service by the Social Security Administration 
regarding any statement described in section 
6051, 
which indicates that the social security account num-
ber provided on such statement or information re-
turn does not correspond with the name provided on 
such statement or information return or the name 
on the tax return reporting the income which is in-
cluded on such statement or information return.’’. 
(b) ADDITIONAL MEASURES.— 
(1) EXAMINATION OF BOTH PAPER AND ELEC-
TRONIC
STATEMENTS
AND
RETURNS.—The Sec-
retary of the Treasury (or the Secretary’s delegate) 
shall examine the statements, information returns, 
and tax returns described in section 7529(b)(2) of 
the Internal Revenue Code of 1986 (as added by 
subsection (a)) for any evidence of employment-re-
lated identity theft, regardless of whether such state-
ments or returns are submitted electronically or on 
paper. 
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(2) IMPROVEMENT
OF
EFFECTIVE
RETURN 
PROCESSING PROGRAM WITH SOCIAL SECURITY AD-
MINISTRATION.—Section 232 of the Social Security 
Act (42 U.S.C. 432) is amended by inserting after 
the third sentence the following: ‘‘For purposes of 
carrying out the return processing program de-
scribed in the preceding sentence, the Commissioner 
of Social Security shall request, not less than annu-
ally, 
such 
information 
described 
in 
section 
7529(b)(2) of the Internal Revenue Code of 1986 as 
may be necessary to ensure the accuracy of the 
records maintained by the Commissioner of Social 
Security related to the amounts of wages paid to, 
and the amounts of self-employment income derived 
by, individuals.’’. 
(3) UNDERREPORTING OF INCOME.—The Sec-
retary of the Treasury (or the Secretary’s delegate) 
shall establish procedures to ensure that income re-
ported in connection with the unauthorized use of a 
taxpayer’s identity is not taken into account in de-
termining any penalty for underreporting of income 
by the victim of identity theft. 
(c) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 7529. Notification of suspected identity theft.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to determinations made after the 
date that is 6 months after the date of the enactment of 
this Act. 
SEC. 2008. GUIDELINES FOR STOLEN IDENTITY REFUND 
FRAUD CASES. 
(a) IN GENERAL.—Not later than 1 year after the 
date of the enactment of this Act, the Secretary of the 
Treasury (or the Secretary’s delegate), in consultation 
with the National Taxpayer Advocate, shall develop and 
implement publicly available guidelines for management of 
cases involving stolen identity refund fraud in a manner 
that reduces the administrative burden on taxpayers who 
are victims of such fraud. 
(b) STANDARDS AND PROCEDURES TO BE CONSID-
ERED.—The guidelines described in subsection (a) may in-
clude— 
(1) standards for— 
(A) the average length of time in which a 
case involving stolen identity refund fraud 
should be resolved; 
(B) the maximum length of time, on aver-
age, a taxpayer who is a victim of stolen iden-
tity refund fraud and is entitled to a tax refund 
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which has been stolen should have to wait to re-
ceive such refund; and 
(C) the maximum number of offices and 
employees within the Internal Revenue Service 
with whom a taxpayer who is a victim of stolen 
identity refund fraud should be required to 
interact in order to resolve a case; 
(2) standards for opening, assigning, reas-
signing, or closing a case involving stolen identity re-
fund fraud; and 
(3) procedures for implementing and accom-
plishing the standards described in paragraphs (1) 
and (2), and measures for evaluating such proce-
dures and determining whether such standards have 
been successfully implemented. 
SEC. 2009. INCREASED PENALTY FOR IMPROPER DISCLO-
SURE OR USE OF INFORMATION BY PRE-
PARERS OF RETURNS. 
(a) IN GENERAL.—Section 6713 is amended— 
(1) by redesignating subsections (b) and (c) as 
subsections (c) and (d), respectively; and 
(2) by inserting after subsection (a) the fol-
lowing new subsection: 
‘‘(b) ENHANCED PENALTY FOR IMPROPER USE OR 
DISCLOSURE RELATING TO IDENTITY THEFT.— 
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‘‘(1) IN GENERAL.—In the case of a disclosure 
or use described in subsection (a) that is made in 
connection with a crime relating to the misappro-
priation of another person’s taxpayer identity (as de-
fined in section 6103(b)(6)), whether or not such 
crime involves any tax filing, subsection (a) shall be 
applied— 
‘‘(A) by substituting ‘$1,000’ for ‘$250’, 
and 
‘‘(B) 
by 
substituting 
‘$50,000’ 
for 
‘$10,000’. 
‘‘(2) SEPARATE APPLICATION OF TOTAL PEN-
ALTY
LIMITATION.—The limitation on the total 
amount of the penalty under subsection (a) shall be 
applied separately with respect to disclosures or uses 
to which this subsection applies and to which it does 
not apply.’’. 
(b) CRIMINAL PENALTY.—Section 7216(a) is amend-
ed by striking ‘‘$1,000’’ and inserting ‘‘$1,000 ($100,000 
in the case of a disclosure or use to which section 6713(b) 
applies)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures or uses on or after 
the date of the enactment of this Act. 
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Subtitle B—Development of 
Information Technology 
SEC. 2101. MANAGEMENT OF INTERNAL REVENUE SERVICE 
INFORMATION TECHNOLOGY. 
(a) DUTIES AND RESPONSIBILITIES OF INTERNAL 
REVENUE SERVICE CHIEF INFORMATION OFFICER.—Sec-
tion 7803, as amended by section 1001, 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 Commissioner of Internal Revenue. 
‘‘(2) CENTRALIZED
RESPONSIBILITY
FOR
IN-
TERNAL
REVENUE
SERVICE
INFORMATION
TECH-
NOLOGY.—The Commissioner of Internal Revenue 
(and the Secretary) shall act through the IRS CIO 
with respect to all development, implementation, and 
maintenance of information technology for the Inter-
nal Revenue Service. Any reference in this sub-
section to the IRS CIO which directs the IRS CIO 
to take any action, or to assume any responsibility, 
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shall be treated as a reference to the Commissioner 
of Internal Revenue 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— 
‘‘(i) the goals and requirements speci-
fied in subparagraphs (A) through (D), 
and 
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‘‘(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, and 
‘‘(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 
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