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.
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,
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
‘‘(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
enterprise architecture described in subpara-
graph (A)(ii)) to take into account the develop-
ment of new information technology and the 
needs of the Internal Revenue Service. 
‘‘(5) SCOPE OF AUTHORITY.— 
‘‘(A) INFORMATION
TECHNOLOGY.—For 
purposes of this subsection, the term ‘informa-
tion technology’ has the meaning given such 
term by section 11101 of title 40, United States 
Code. 
‘‘(B) INTERNAL REVENUE SERVICE.—Any 
reference in this subsection to the Internal Rev-
enue Service includes a reference to all compo-
nents of the Internal Revenue Service, includ-
ing— 
‘‘(i) the Office of the Taxpayer Advo-
cate; 
‘‘(ii) the Criminal Investigation Divi-
sion of the Internal Revenue Service; and 
‘‘(iii) except as otherwise provided by 
the Secretary with respect to information 
technology related to matters described in 
subsection (b)(3)(B), the Office of the 
Chief Counsel.’’.
(b) INDEPENDENT VERIFICATION AND VALIDATION 
OF THE CUSTOMER ACCOUNT DATA ENGINE 2 AND EN-
TERPRISE CASE MANAGEMENT SYSTEM.— 
(1) IN GENERAL.—The Commissioner of Inter-
nal Revenue shall enter into a contract with an inde-
pendent reviewer to verify and validate the imple-
mentation plans (including the performance mile-
stones and cost estimates included in such plans) de-
veloped for the Customer Account Data Engine 2 
and the Enterprise Case Management System. 
(2) DEADLINE FOR COMPLETION.—Such con-
tract shall require that such verification and valida-
tion be completed not later than the date which is 
1 year after the date of the enactment of this Act. 
(3) APPLICATION TO PHASES OF CADE 2.— 
(A) IN GENERAL.—Paragraphs (1) and (2) 
shall not apply to phase 1 of the Customer Ac-
count Data Engine 2 and shall apply separately 
to each other phase. 
(B) 
DEADLINE
FOR
COMPLETING 
PLANS.—Not later than 1 year after the date of 
the enactment of this Act, the Commissioner of 
Internal Revenue shall complete the develop-
ment of plans for all phases of the Customer 
Account Data Engine 2.
(C) DEADLINE
FOR
COMPLETION
OF 
VERIFICATION AND VALIDATION OF PLANS.—In 
the case of any phase after phase 2 of the Cus-
tomer Account Data Engine 2, paragraph (2) 
shall be applied by substituting ‘‘the date on 
which the plan for such phase was completed’’ 
for ‘‘the date of the enactment of this Act’’. 
(c) COORDINATION OF IRS CIO AND CHIEF PRO-
CUREMENT OFFICER OF THE INTERNAL REVENUE SERV-
ICE.— 
(1) IN GENERAL.—The Chief Procurement Offi-
cer of the Internal Revenue Service shall— 
(A) identify all significant IRS information 
technology acquisitions and provide written no-
tification to the Internal Revenue Service Chief 
Information Officer (hereafter referred to in 
this subsection as the ‘‘IRS CIO’’) of each such 
acquisition in advance of such acquisition; and 
(B) regularly consult with the IRS CIO re-
garding acquisitions of information technology 
for the Internal Revenue Service, including 
meeting with the IRS CIO regarding such ac-
quisitions upon request. 
(2) SIGNIFICANT
IRS
INFORMATION
TECH-
NOLOGY ACQUISITIONS.—For purposes of this sub-
section, the term ‘‘significant IRS information tech-
nology acquisitions’’ means— 
(A) any acquisition of information tech-
nology for the Internal Revenue Service in ex-
cess of $1,000,000; and 
(B) such other acquisitions of information 
technology for the Internal Revenue Service (or 
categories of such acquisitions) as the IRS CIO, 
in consultation with the Chief Procurement Of-
ficer of the Internal Revenue Service, may iden-
tify. 
(3) SCOPE.—Terms used in this subsection 
which are also used in section 7803(f) of the Inter-
nal Revenue Code of 1986 (as added by subsection 
(a)) shall have the same meaning as when used in 
such section. 
SEC. 2102. INTERNET PLATFORM FOR FORM 1099 FILINGS. 
(a) IN GENERAL.—Not later than January 1, 2023, 
the Secretary of the Treasury or the Secretary’s delegate 
(hereafter referred to in this section as the ‘‘Secretary’’) 
shall make available an Internet website or other elec-
tronic media, with a user interface and functionality simi-
lar to the Business Services Online Suite of Services pro-
vided by the Social Security Administration, that provides
access to resources and guidance provided by the Internal 
Revenue Service and allows persons to— 
(1) prepare and file Forms 1099; 
(2) prepare Forms 1099 for distribution to re-
cipients other than the Internal Revenue Service; 
and 
(3) maintain a record of completed, filed, and 
distributed Forms 1099. 
(b) ELECTRONIC SERVICES TREATED AS SUPPLE-
MENTAL; APPLICATION OF SECURITY STANDARDS.—The 
Secretary shall ensure that the services described in sub-
section (a)— 
(1) are a supplement to, and not a replacement 
for, other services provided by the Internal Revenue 
Service to taxpayers; and 
(2) comply with applicable security standards 
and guidelines. 
SEC. 2103. STREAMLINED CRITICAL PAY AUTHORITY FOR 
INFORMATION TECHNOLOGY POSITIONS. 
(a) IN GENERAL.—Subchapter A of chapter 80 is 
amended by adding at the end the following new section:
‘‘SEC. 7812. STREAMLINED CRITICAL PAY AUTHORITY FOR 
INFORMATION TECHNOLOGY POSITIONS. 
‘‘In the case of any position which is critical to the 
functionality of the information technology operations of 
the Internal Revenue Service— 
‘‘(1) section 9503 of title 5, United States 
Code, shall be applied— 
‘‘(A) by substituting ‘during the period be-
ginning on the date of the enactment of section 
7812 of the Internal Revenue Code of 1986, 
and ending on September 30, 2025’ for ‘Before 
September 30, 2013 in subsection (a)’; 
‘‘(B) without regard to subparagraph (B) 
of subsection (a)(1); and 
‘‘(C) by substituting ‘the date of the enact-
ment of the Taxpayer First Act of 2019’ for 
‘June 1, 1998’ in subsection (a)(6); 
‘‘(2) section 9504 of such title 5 shall be ap-
plied by substituting ‘During the period beginning 
on the date of the enactment of section 7812 of the 
Internal Revenue Code of 1986, and ending on Sep-
tember 30, 2025’ for ‘Before September 30, 2013’ 
each place it appears in subsections (a) and (b); and 
‘‘(3) section 9505 of such title shall be ap-
plied—