through (XII), respectively, and by inserting after 
subclause (II) the following new subclause: 
‘‘(III) contain Taxpayer Advocate 
Directives 
issued 
under 
section 
7811A;’’. 
(2) CONFORMING AMENDMENTS.—Clause (ii) of 
section 7803(c)(2)(B), as amended by paragraph 
(1), is amended— 
(A) by striking ‘‘subclauses (I), (II), and 
(III)’’ in subclauses (V), (VI), and (VII) thereof 
and inserting ‘‘subclauses (I), (II), (III), and 
(IV)’’, and 
(B) in subclause (VIII)— 
(i) by inserting ‘‘or Taxpayer Advo-
cate Directive’’ after ‘‘Taxpayer Assistance 
Order’’, and 
(ii) by inserting ‘‘or 7811A(a)’’ after 
‘‘section 7811(b)’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 80 is amended by inserting 
after the item relating to section 7811 the following new 
item: 
‘‘Sec. 7811A. Taxpayer advocate directives.’’. 
SEC. 306. IMPROVED SERVICES FOR TAXPAYERS. 
(a) IN GENERAL.—It is the sense of Congress that 
the Internal Revenue Service should within 2 years— 
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(1) reduce the time between receipt of an elec-
tronically filed return and issuance of a refund, 
(2) expand assistance to low-income taxpayers, 
(3) allocate resources to assist low-income tax-
payers in establishing accounts at financial institu-
tions that receive direct deposits from the United 
States Treasury, 
(4) deliver tax refunds on debit cards, prepaid 
cards, and other electronic means to assist individ-
uals that do not have access to financial accounts or 
institutions, 
(5) establish a pilot program for satellite walk- 
in centers to be located in rural underserved commu-
nities without easy access to Internal Revenue Serv-
ice Taxpayer Assistance Centers by using office fa-
cilities currently occupied by the Federal Govern-
ment, including United States Postal Service and 
Social Security Administration facilities; such sat-
ellite walk-in centers should have the capability to 
provide video-conferencing services and scanning or 
other digitizing functions to deliver, in an interactive 
manner, all service and compliance functions cur-
rently available in Internal Revenue Service Tax-
payer Assistance Centers, and 
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(6) establish a pilot program for mobile tax re-
turn preparation offices. 
(b) LOCATION OF SERVICE.— 
(1) IN GENERAL.—The mobile tax return filing 
offices should be located in communities that the 
Secretary determines have a high incidence of tax-
payers claiming the earned income tax credit, par-
ticularly in locations with few community volunteer 
tax preparation clinics. 
(2) INDIAN RESERVATION.—At least one mobile 
tax return filing office should be on or near an In-
dian reservation (as defined in section 168(j)(6) of 
the Internal Revenue Code of 1986). 
SEC. 307. TAXPAYER ACCESS TO FINANCIAL INSTITUTIONS. 
(a) ESTABLISHMENT OF PROGRAM.—The Secretary 
of the Treasury may award demonstration project grants 
(including multiyear awards) to eligible entities to provide 
accounts to individuals who currently do not have an ac-
count with a financial institution. The account would be 
held in a federally insured depository institution. 
(b) PRIORITY.—Priority shall be given to demonstra-
tion project proposals that provide accounts at low or no 
cost and— 
(1) that utilize new technologies such as the 
prepaid product to expand access to financial serv-
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