120 
(1) Section 6151 is amended by striking sub-
section (b) and by redesignating subsection (c) as 
subsection (b). 
(2) Section 6161 is amended to read as follows: 
‘‘SEC. 6161. EXTENSION OF TIME FOR PAYING TAX. 
‘‘The Secretary, except as otherwise provided in this 
title, may extend the time for payment of the amount of 
the tax shown or required to be shown on any return, re-
port, or declaration required under authority of this title 
for a reasonable period not to exceed 6 months (12 months 
in the case of a taxpayer who is abroad).’’. 
(3) Section 6211(a) is amended— 
(A) by striking ‘‘income, estate and gift 
taxes imposed by subtitles A and B and’’, 
(B) by striking ‘‘subtitle A or B, or’’, and 
(C) by striking ‘‘, as defined in subsection 
(b)(2),’’ in paragraph (2). 
(4) Section 6211(b) is amended to read as fol-
lows: 
‘‘(b) REBATE DEFINED.—For purposes of subsection 
(a)(2), the term ‘rebate’ means so much of an abatement, 
credit, refund, or other payment, as was made on the 
ground that the tax imposed by chapter 41, 42, 43, or 
44 was less than the excess of the amount specified in 
subsection (a)(1) over the rebates previously made.’’. 
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(5) Section 6212(b) is amended to read as fol-
lows: 
‘‘(b) ADDRESS FOR NOTICE OF DEFICIENCY.—In the 
absence of notice to the Secretary under section 6903 of 
the existence of a fiduciary relationship, notice of a defi-
ciency in respect of a tax imposed by chapter 42, 43, or 
44 if mailed to the taxpayer at his last known address, 
shall be sufficient for purposes of such chapter and this 
chapter even if such taxpayer is deceased, or is under a 
legal disability, or, in the case of a corporation has termi-
nated its existence.’’. 
(6) Section 6302(b) is amended by striking 
‘‘21,’’. 
(7) Section 6302 is amended by striking sub-
sections (g) and (i) and by redesignating subsection 
(h) as subsection (g). 
(8) Section 6325 is amended by striking sub-
section (c) and by redesignating subsections (d) 
through (h) as subsections (c) through (g), respec-
tively. 
(9) Section 6402(d) is amended by striking 
paragraph (3). 
(10) Section 6402 is amended by striking sub-
section (j) and by redesignating subsection (k) as 
subsection (j). 
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122 
(11) Section 6501(b) is amended— 
(A) by striking ‘‘except tax imposed by 
chapter 3, 21, or 24,’’ in paragraph (1), and 
(B) by striking paragraph (2) and by re-
designation paragraphs (3) and (4) as para-
graphs (2) and (3), respectively. 
(12) Section 6501(c) is amended by striking 
paragraphs (5) through (9). 
(13) Section 6501(e) is amended by striking 
‘‘subsection (c)—’’ and all that follows through 
‘‘subtitle D’’ in paragraph (3) and inserting ‘‘sub-
section (c), in the case of a return of a tax imposed 
under a provision of subtitle B’’. 
(14) Section 6501 is amended by striking sub-
section (f) through (k) and subsections (m) and (n) 
and by redesignating subsection (1) as subsection 
(f). 
(15) Section 6503(a) is amended— 
(A) by striking paragraph (2), 
(B) by striking ‘‘DEFICIENCY.—’’ and all 
that follows through ‘‘The running’’ and insert-
ing ‘‘DEFICIENCY.—The running’’, and 
(C) by striking ‘‘income, estate, gift and’’. 
(16) Section 6503 is amended by striking sub-
sections (e), (f), (i), and (k) and by redesignating 
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123 
subsections (g), (h), and (j) as subsections (e), (f), 
and (g), respectively. 
(17) Section 6511 is amended by striking sub-
sections (d) and (g) and by redesignating sub-
sections (f) and (h) as subsections (d) and (e), re-
spectively. 
(18) Section 6512(b)(1) is amended by striking 
‘‘of income tax for the same taxable year, of gift tax 
for the same calendar year or calendar quarter, of 
estate tax in respect of the taxable estate of the 
same decedent or’’. 
(19) Section 6513 is amended— 
(A) by striking ‘‘(a) EARLY RETURN OR 
ADVANCE PAYMENT OF TAX.—’’, 
(B) by striking subsections (b) and (e). 
(20) Chapter 67 is amended by striking sub-
chapters A through D and inserting the following: 
‘‘SEC. 6601. INTEREST ON OVERPAYMENTS AND UNDER-
PAYMENT. 
‘‘(a) UNDERPAYMENTS.—If any amount of tax im-
posed by this title is not paid on or before the last date 
prescribed for payment, interest on such amount at the 
Federal short-term rate (as defined in section 511(b)) 
shall be paid from such last date to the date paid. 
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124 
‘‘(b) OVERPAYMENTS.—Interest shall be allowed and 
paid upon any overpayment in respect of any internal rev-
enue tax at the Federal short-term rate (as defined in sec-
tion 511(b)) from 60 days after the date of the overpay-
ment until the date the overpayment is refunded.’’. 
(21) Section 6651(a)(1) is amended by striking 
‘‘subchapter A of chapter 61 (other than part III 
thereof,’’. 
(22) Section 6656 is amended by striking sub-
section (c) and by redesignating subsection (d) as 
subsection (c). 
(23) Section 6663 is amended by striking sub-
section (c). 
(24) Section 6664(c) is amended— 
(A) by striking ‘‘Exception.—’’ and all 
that follows through ‘‘No penalty’’ and insert-
ing ‘‘Exception.—No penalty,’’ and 
(B) by striking paragraphs (2) and (3). 
(25) Chapter 72 is amended by striking all 
matter preceding section 7011. 
(26) Section 7422 is amended by striking sub-
sections (h) and (i) and by redesignating subsections 
(j) and (k) as subsections (h) and (i), respectively. 
(27) Section 7451 is amended to read as fol-
lows: 
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125 
‘‘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). 
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126 
(35) Section 7701(a)(29) is amended by strik-
ing ‘‘1986’’ and inserting ‘‘2011’’. 
(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). 
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127 
(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 2015 
shall not be authorized. 
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(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 2015, 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, 2015. 
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: 
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129 
‘‘(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: 
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‘‘(D)(i) the term ‘CPI increase percentage’, 
with respect to a base quarter or cost-of-living quar-
ter in any calendar year, means the percentage 
(rounded to the nearest one-tenth of 1 percent) by 
which the Consumer Price Index for that quarter (as 
prepared by the Department of Labor) exceeds such 
index for the most recent prior calendar quarter 
which was a base quarter under subparagraph 
(A)(ii) or, if later, the most recent cost-of-living 
computation quarter under subparagraph (B); 
‘‘(ii) if the Consumer Price Index (as so pre-
pared) does not include the national sales tax paid, 
then the term ‘CPI increase percentage’, with re-
spect to a base quarter or cost-of-living quarter in 
any calendar year, means the percentage (rounded 
to the nearest one-tenth of 1 percent) by which the 
product of— 
‘‘(I) the Consumer Price Index for that 
quarter (as so prepared), and 
‘‘(II) the national sales tax factor, 
exceeds such index for the most recent prior cal-
endar quarter which was a base quarter under sub-
paragraph (A)(ii) or, if later, the most recent cost 
of living computation quarter under subparagraph 
(B); and 
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‘‘(iii) the national sales tax factor is equal to 1 
plus the quotient that is— 
‘‘(I) the sales tax rate imposed by section 
101 of the Internal Revenue Code of 2011, di-
vided by 
‘‘(II) the quantity that is 1 minus such 
sales tax rate.’’. 
TITLE 
IV—SUNSET 
OF 
SALES 
TAX IF SIXTEENTH AMEND-
MENT NOT REPEALED 
SEC. 401. ELIMINATION OF SALES TAX IF SIXTEENTH 
AMENDMENT NOT REPEALED. 
If the Sixteenth Amendment to the Constitution of 
the United States is not repealed before the end of the 
7-year period beginning on the date of the enactment of 
this Act, then all provisions of, and amendments made by, 
this Act shall not apply to any use or consumption in any 
year beginning after December 31 of the calendar year 
in which or with which such period ends, except that the 
Sales Tax Bureau of the Department of the Treasury shall 
not be terminated until 6 months after such December 31. 
Æ 
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