127 
‘‘SEC. 7451. FEE FOR FILING PETITION. 
‘‘The Tax Court is authorized to impose a fee in an 
amount not in excess of $60 to be fixed by the Tax Court 
for the filing of any petition for the redetermination of 
a deficiency.’’. 
(28) Section 7454 is amended by striking sub-
section (b) and by redesignating subsection (c) as 
subsection (b). 
(29) Section 7463(a) is amended— 
(A) by striking paragraphs (2) and (3), 
(B) by redesignating paragraph (4) as 
paragraph (2), and 
(C) by striking ‘‘D’’ in paragraph (2) (as 
so redesignated) and inserting ‘‘B’’. 
(30) Section 7463(c) is amended by striking 
‘‘sections 6214(a) and’’ and inserting ‘‘section’’. 
(31) Section 7463(c) is amended by striking ‘‘, 
to the extent that the procedures described in sub-
chapter B of chapter 63 apply’’. 
(32) Section 7481 is amended by striking sub-
section (d). 
(33) Section 7608 is amended by striking ‘‘sub-
title E’’ each place it appears and inserting ‘‘subtitle 
C’’. 
(34) Section 7651 is amended by striking para-
graph (5).
128 
(35) Section 7701(a)(29) is amended by strik-
ing ‘‘1986’’ and inserting ‘‘2005’’. 
(36) Section 7809(c) is amended by striking 
paragraphs (1) and (4) and by redesignating para-
graphs (2) and (3) as paragraphs (1) and (2), re-
spectively. 
(37) Section 7871(a) is amended by striking 
paragraphs (1) and (3) through (6) and by redesig-
nating paragraphs (2) and (7) as paragraphs (1) 
and (2), respectively. 
(38) Section 7871 is amended by striking sub-
section (c) and by redesignating subsections (d) and 
(e) as subsections (c) and (d), respectively. 
(39) Section 8021 is amended by striking sub-
section (a) and by redesignating subsections (b) 
through (f) as subsections (a) through (e), respec-
tively. 
(40) Section 8022(a)(2)(A) is amended by 
striking ‘‘, particularly the income tax’’. 
(41) Section 8023 is amended by striking ‘‘In-
ternal Revenue Service’’ each place it appears and 
inserting ‘‘Department of the Treasury’’. 
(42) Section 9501(b)(2) is amended by striking 
subparagraph (C).
129 
(43) Section 9702(a) is amended by striking 
paragraph (4). 
(44) Section 9705(a) is amended by striking 
paragraph (4) and by redesignating paragraph (5) 
as paragraph (4). 
(45) Section 9706(d)(2)(A) is amended by 
striking ‘‘6103’’ and inserting ‘‘605(e)’’. 
(46) Section 9707 is amended by striking sub-
section (f). 
(47) Section 9712(d) is amended by striking 
paragraph (5) and by redesignating paragraph (6) 
as paragraph (5). 
(48) Section 9803(a) is amended by striking 
‘‘(as defined in section 414(f))’’. 
TITLE III—OTHER MATTERS 
SEC. 301. PHASE-OUT OF ADMINISTRATION OF REPEALED 
FEDERAL TAXES. 
(a) APPROPRIATIONS.—Appropriations for any ex-
penses of the Internal Revenue Service including proc-
essing tax returns for years prior to the repeal of the taxes 
repealed by title I of this Act, revenue accounting, man-
agement, transfer of payroll and wage data to the Social 
Security Administration for years after fiscal year 2009 
shall not be authorized.
130 
(b) RECORDS.—Federal records related to the admin-
istration of taxes repealed by title I of this Act shall be 
destroyed by the end of fiscal year 2009, except that any 
records necessary to calculate Social Security benefits 
shall be retained by the Social Security Administration 
and any records necessary to support ongoing litigation 
with respect to taxes owed or refunds due shall be retained 
until final disposition of such litigation. 
(c) CONFORMING AMENDMENTS.—Section 7802 is 
amended— 
(1) by striking subsections (a) and (b) and by 
redesignating subsections (c) and (d) as subsections 
(a) and (b), 
(2) by striking ‘‘Internal Revenue Service’’ each 
place it appears and inserting ‘‘Department of the 
Treasury’’, and 
(3) by striking ‘‘Commissioner’’ or ‘‘Commis-
sioner of Internal Revenue’’ each place they appear 
and inserting ‘‘Secretary’’. 
(d) EFFECTIVE DATE.—The amendments made by 
subsection (c) shall take effect on January 1, 2009. 
SEC. 302. ADMINISTRATION OF OTHER FEDERAL TAXES. 
(a) IN GENERAL.—Section 7801 (relating to the au-
thority of the Department of the Treasury) is amended 
by adding at the end the following:
131 
‘‘(d) EXCISE TAX BUREAU.—There shall be in the 
Department of the Treasury an Excise Tax Bureau to ad-
minister those excise taxes not administered by the Bu-
reau of Alcohol, Tobacco and Firearms. 
‘‘(e) SALES TAX BUREAU.—There shall be in the De-
partment of the Treasury a Sales Tax Bureau to admin-
ister the national sales tax in those States where it is re-
quired pursuant to section 404, and to discharge other 
Federal duties and powers relating to the national sales 
tax (including those required by sections 402, 403, and 
405). The Office of Revenue Allocation shall be within the 
Sales Tax Bureau.’’. 
(b) 
ASSISTANT
GENERAL
COUNSELS.—Section 
7801(b)(2) is amended to read as follows: 
‘‘(2) ASSISTANT
GENERAL
COUNSELS.—The 
Secretary of the Treasury may appoint, without re-
gard to the provisions of the civil service laws, and 
fix the duties of not more than 5 assistant general 
counsels.’’. 
SEC. 303. SALES TAX INCLUSIVE SOCIAL SECURITY BENE-
FITS INDEXATION. 
Subparagraph (D) of section 215(i)(1) of the Social 
Security Act (42 U.S.C. 415(i)(1)) (relating to cost-of-liv-
ing increases in Social Security benefits) is amended to 
read as follows: