(i) IN GENERAL.—For each fiscal year 
beginning after the plan described in sub-
paragraph (A) is submitted and ending 
with fiscal year 2031, the Commissioner of 
Internal Revenue shall submit to the ap-
propriate 
Congressional 
committees 
a 
spending plan described in paragraph (2) 
on the date that the President submits the 
budget required under section 1105(a) of 
title 31, United States Code. 
(ii) REDUCTION IN APPROPRIATION.— 
(I) IN GENERAL.—In the case of 
any failure to submit a plan required 
under clause (i) by the date that is 7 
days after the date the plan is re-
quired to be submitted and, the 
amounts made available under section 
10301(1)(A)(ii) of Public Law 117– 
169 shall be reduced by $10,000,000 
for each day after such required date 
that report has not been submitted. 
(II) REQUIRED DATE.—For pur-
poses of this clause, the term ‘‘re-
quired date’’ means, with respect to 
any plan required under this subpara-
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graph, the date that is 7 days after 
such plan is required to be submitted. 
(2) SPENDING PLAN.— 
(A) IN
GENERAL.—A spending plan de-
scribed in this subparagraph is a plan that— 
(i) details how the funds appropriated 
under section 10301(1) of Public Law 
117–169 will be spent over— 
(I) the period consisting of the 
current fiscal year and the next 4 fis-
cal years ending before fiscal year 
2032; and 
(II) the period consisting of the 
current fiscal year through the fiscal 
year ending with fiscal year 2031 (if 
such period includes any period not 
described in subclause (I)); 
(ii) contains the information described 
in subparagraph (B); 
(iii) has been reviewed by— 
(I) the Internal Revenue Service 
Advisory Council; 
(II) 
the 
Comptroller 
of 
the 
United States; 
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(III) the National Taxpayer Ad-
vocate; and 
(IV) the Director of the Office of 
Management and Budget; and 
(iv) has been approved by the Director 
of the Office of Management and Budget. 
(B) PLAN
CONTENTS.—The information 
described in this paragraph is the following: 
(i) A detailed explanation of the plan, 
including— 
(I) costs and results to date, ac-
tual expenditures of the prior fiscal 
year, actual and expected expenditures 
of the current fiscal year, upcoming 
deliverables and expected costs, and 
total expenditures; 
(II) clearly defined objectives, 
timelines, and metrics for quan-
titatively measuring the plan’s annual 
progress, including with respect to 
measuring improvements in taxpayer 
services, revenue collection, informa-
tion technology, cybersecurity, and 
taxpayer data protections; and 
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(III) a description of any dif-
ferences between metrics described in 
subclause 
(II) 
and 
corresponding 
metrics used by the National Tax-
payer Advocate, the Comptroller Gen-
eral of the United States, and the 
Treasury Inspector General for Tax 
Administration. 
(ii) A detailed analysis of the perform-
ance of the Internal Revenue Service with 
respect to the delivery of taxpayer services, 
including— 
(I) the Level of Service (LOS) of 
phone lines (as a percent of phone 
calls answered by an Internal Revenue 
Service employee, not to include cour-
tesy disconnects or automated call 
backs); 
(II) the median and average wait 
time to speak to a representative of 
the Internal Revenue Service; 
(III) the amount of unprocessed 
taxpayer 
correspondence, 
including 
tax returns, responses to Internal 
Revenue Service notices, tax pay-
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ments, and other similar types of cor-
respondence; and 
(IV) the median and average 
length of time for processing the 
items described in subclause (III) and 
processing refund claims. 
(iii) An analysis identifying any in-
crease or decrease in total annual audits 
and annual audit rates by income group 
for the period beginning in 2018 and end-
ing with the year the report is submitted. 
Such analysis shall include a detailed de-
scription of what constitutes an ‘‘audit’’ by 
the Internal Revenue Service, and if the 
definition of an ‘‘audit’’ used by the Inter-
nal Revenue Service differs from the defi-
nition used by the National Taxpayer Ad-
vocate, the Comptroller General of the 
United States, or the Treasury Inspector 
General for Tax Administration, there 
shall also be included an analysis using 
such divergent definition. 
(iv) A categorizing of the number of 
audits for each year in the analysis de-
scribed in clause (iv) which were— 
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(I) correspondence audits; 
(II) office audits; 
(III) field audits; 
(IV) audits under the Internal 
Revenue Service National Research 
Program; and 
(V) other audits. 
(v) A description of all taxpayer com-
pliance actions or initiatives undertaken 
using funding appropriated under section 
10301(1)(A) of Public Law 117–169 that 
do not rise to the level of an audit, with 
each action broken out by the total number 
of such actions undertaken for each income 
group and as a percentage of taxpayers in 
each income group. 
(vi) An explanation of any unresolved 
or outstanding recommendations made by 
the Government Accountability Office and 
the Treasury Inspector General for Tax 
Administration pertaining to taxpayer-data 
privacy protections, Internal Revenue Serv-
ice taxpayer services, and Internal Revenue 
Service technology modernization efforts 
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