after such appeal is made) ensure compliance 
with such directive as issued by the National 
Taxpayer Advocate or provide the National 
Taxpayer Advocate with a detailed description 
of the reasons for any modification or rescission 
made or upheld by the Administrator pursuant 
to such appeal.’’. 
(2) REPORT TO CERTAIN COMMITTEES OF CON-
GRESS
REGARDING
DIRECTIVES.—Section 
7803(c)(2)(B)(ii) is amended by redesignating sub-
clauses (VIII) through (XI) as subclauses (IX) 
through (XII), respectively, and by inserting after 
subclause (VII) the following new subclause: 
‘‘(VIII) identify any Taxpayer 
Advocate Directive which was not 
honored by the Internal Revenue 
Service in a timely manner, as speci-
fied under paragraph (5);’’. 
(b) NATIONAL TAXPAYER ADVOCATE ANNUAL RE-
PORTS TO CONGRESS.— 
(1) INCLUSION
OF
MOST
SERIOUS
TAXPAYER 
PROBLEMS.—Section 
7803(c)(2)(B)(ii)(III) 
is 
amended by striking ‘‘at least 20’’ and inserting 
‘‘the 10’’. 
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(2) COORDINATION WITH TREASURY INSPECTOR 
GENERAL
FOR
TAX
ADMINISTRATION.—Section 
7803(c)(2) is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(E) COORDINATION WITH TREASURY IN-
SPECTOR
GENERAL
FOR
TAX
ADMINISTRA-
TION.—Before beginning any research or study, 
the National Taxpayer Advocate shall coordi-
nate with the Treasury Inspector General for 
Tax Administration to ensure that the National 
Taxpayer Advocate does not duplicate any ac-
tion that the Treasury Inspector General for 
Tax Administration has already undertaken or 
has a plan to undertake.’’. 
(3) STATISTICAL SUPPORT.— 
(A) IN GENERAL.—Section 6108 is amend-
ed by adding at the end the following new sub-
section: 
‘‘(d) STATISTICAL SUPPORT FOR NATIONAL TAX-
PAYER ADVOCATE.—The Secretary shall, upon request of 
the National Taxpayer Advocate, provide the National 
Taxpayer Advocate with statistical support in connection 
with the preparation by the National Taxpayer Advocate 
of 
the 
annual 
report 
described 
in 
section 
7803(c)(2)(B)(ii). Such statistical support shall include 
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statistical studies, compilations, and the review of infor-
mation provided by the National Taxpayer Advocate for 
statistical validity and sound statistical methodology.’’. 
(B) DISCLOSURE
OF
REVIEW.—Section 
7803(c)(2)(B)(ii), as amended by subsection 
(a), is amended by redesignating subclause 
(XII) as subclause (XIII) and by inserting after 
subclause (XI) the following new subclause: 
‘‘(XII) with respect to any statis-
tical information included in such re-
port, include a statement of whether 
such statistical information was re-
viewed or provided by the Secretary 
under section 6108(d) and, if so, 
whether the Secretary determined 
such information to be statistically 
valid and based on sound statistical 
methodology.’’. 
(C) CONFORMING
AMENDMENT.—Section 
7803(c)(2)(B)(iii) is amended by adding at the 
end the following: ‘‘The preceding sentence 
shall not apply with respect to statistical infor-
mation provided to the Secretary for review, or 
received from the Secretary, under section 
6108(d).’’. 
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(c) SALARY OF NATIONAL TAXPAYER ADVOCATE.— 
Section 7803(c)(1)(B)(i) is amended by striking ‘‘, or, if 
the Secretary of the Treasury so determines, at a rate 
fixed under section 9503 of such title’’. 
(d) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall take effect on the date of the en-
actment of this Act. 
(2) SALARY
OF
NATIONAL
TAXPAYER
ADVO-
CATE.—The amendment made by subsection (c) 
shall apply to compensation paid to individuals ap-
pointed as the National Taxpayer Advocate after the 
date of the enactment of this Act. 
SEC. 403. ELIMINATION OF IRS OVERSIGHT BOARD. 
(a) IN GENERAL.—Subchapter A of chapter 80 is 
amended by striking section 7802 (and by striking the 
item relating to such section in the table of sections of 
such subchapter). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 4946(c) is amended by adding ‘‘or’’ 
at the end of paragraph (5), by striking ‘‘, or’’ at 
the end of paragraph (6) and inserting a period, and 
by striking paragraph (7). 
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(2) Section 6103(h) is amended by striking 
paragraph (6). 
(3) Section 7803(a) is amended by striking 
paragraph (4). 
(4) Section 7803(c)(1)(B)(ii) is amended by 
striking ‘‘and the Oversight Board’’. 
(5) Section 7803(c)(2)(B)(iii) is amended by 
striking ‘‘the Oversight Board,’’. 
(6) Section 8D of the Inspector General Act of 
1978 is amended— 
(A) in subsections (g)(2) and (h), by strik-
ing ‘‘the Internal Revenue Service Oversight 
Board and’’; 
(B) in subsection (l)(1), by striking ‘‘or the 
Internal Revenue Service Oversight Board’’; 
and 
(C) in subsection (l)(2), by striking ‘‘and 
the Internal Revenue Service Oversight Board’’. 
SEC. 404. MODERNIZATION OF INTERNAL REVENUE SERV-
ICE ORGANIZATIONAL STRUCTURE. 
(a) IN GENERAL.—Not later than September 30, 
2020, the Administrator of the Internal Revenue Service 
shall submit to Congress a comprehensive written plan to 
redesign the organization of the Internal Revenue Service. 
Such plan shall— 
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(1) ensure the successful implementation of the 
priorities specified by Congress in this Act; 
(2) prioritize taxpayer services to ensure that 
all taxpayers easily and readily receive the assistance 
that they need; 
(3) streamline the structure of the agency in-
cluding minimizing the duplication of services and 
responsibilities within the agency; 
(4) best position the Internal Revenue Service 
to combat cybersecurity and other threats to the In-
ternal Revenue Service; and 
(5) address whether the Criminal Investigation 
Division of the Internal Revenue Service should re-
port directly to the Administrator. 
(b) REPEAL OF RESTRICTION ON ORGANIZATIONAL 
STRUCTURE OF INTERNAL REVENUE SERVICE.—Para-
graph (3) of section 1001(a) of the Internal Revenue Serv-
ice Restructuring and Reform Act of 1998 shall cease to 
apply beginning 1 year after the date on which the Admin-
istrator of the Internal Revenue Service submits to Con-
gress the plan described in subsection (a). 
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TITLE V—TAX COURT 
SEC. 501. DISQUALIFICATION OF JUDGE OR MAGISTRATE 
JUDGE OF THE TAX COURT. 
(a) IN GENERAL.—Part II of subchapter C of chap-
ter 76 is amended by adding at the end the following new 
section: 
‘‘SEC. 7467. DISQUALIFICATION OF JUDGE OR MAGISTRATE 
JUDGE OF THE TAX COURT. 
‘‘Section 455 of title 28, United States Code, shall 
apply to judges and magistrate judges of the Tax Court 
and to proceedings of the Tax Court.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such part is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 7467. Disqualification of judge or magistrate judge of the Tax Court.’’. 
SEC. 502. OPINIONS AND JUDGMENTS. 
(a) IN GENERAL.—Section 7459 is amended by strik-
ing all the precedes subsection (c) and inserting the fol-
lowing: 
‘‘SEC. 7459. OPINIONS AND JUDGMENTS. 
‘‘(a) REQUIREMENT.—An opinion upon any pro-
ceeding instituted before the Tax Court and a judgment 
thereon shall be made as quickly as practicable. The judg-
ment shall be made by a judge in accordance with the 
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(1) The following provisions are each amended 
by striking ‘‘decision’’ and inserting ‘‘judgment’’: 
(A) Section 1313(a)(1). 
(B) Section 6213(a). 
(C) Section 6214(d). 
(D) Section 6225(a)(2). 
(E) Section 6226(g). 
(F) Section 6228(a)(6). 
(G) Subsections (a)(3)(B) and (c)(1)(A)(ii) 
of section 6230. 
(H) Section 6247(d). 
(I) Section 6252(e). 
(J) Section 6404(h)(2)(C). 
(K) Section 6503(a)(1). 
(L) Section 6673(a)(1)(C). 
(M) Subsections (c), (f), and (g) of section 
6861. 
(N) Section 6863(b)(3)(C). 
(O) Section 7428(a). 
(P) Section 7428(c)(1)(C)(i). 
(Q) Section 7430(f)(3). 
(R) Section 7436(c)(2). 
(S) Section 7461(b)(2). 
(T) Subsections (a)(4), (b), and (d) of sec-
tion 7463. 
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(U) Subsections (a)(2)(B) and (b)(4) of 
section 7476. 
(V) Section 7477(a). 
(W) Section 7478(a)(2). 
(X) Subsections (a)(2) and (c) of section 
7479. 
(2) The following provisions are each amended 
by striking ‘‘decision’’ each place it appears and in-
serting ‘‘judgment’’: 
(A) Subsections (a) and (b)(3) of section 
6215. 
(B) Section 6226(h). 
(C) Section 6247(e). 
(D) Subsections (d) and (e) of section 
6861. 
(E) Section 6863(b)(2). 
(F) Section 7422. 
(G) Subsections (a) and (b) of section 
7460. 
(H) Subsections (a), (b), (c), and (d) of 
section 7463. 
(I) Section 7482. 
(J) Section 7483. 
(K) Section 7485(b). 
(L) Section 7481. 
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(3) Sections 7422 and 7482 are each amended 
by striking ‘‘decisions’’ each place it appears and in-
serting ‘‘judgments’’. 
(4) Section 7430(f)(1) is amended by striking 
‘‘decision or’’ both places it appears. 
(5) Subsections (a) and (b) of section 7460 are 
each amended by striking ‘‘report’’ each place it ap-
pears and inserting ‘‘opinion’’. 
(6) Section 7461(a) is amended— 
(A) by striking ‘‘reports’’ and inserting 
‘‘opinions’’; and 
(B) by striking ‘‘report’’ and inserting 
‘‘opinion’’. 
(7) Section 7462 is amended by striking ‘‘re-
ports’’ each place it appears and inserting ‘‘opin-
ions’’. 
(8) Section 7487(1) is amended by striking 
‘‘decisions’’ and inserting ‘‘judgments’’. 
(9) The headings of sections 6214(b), 7463(b), 
7481(a), 7481(b), 7481(d), and 7485(b) are each 
amended by striking ‘‘DECISIONS’’ and inserting 
‘‘JUDGMENTS’’. 
(10) The headings of sections 6226(h), 6247(e), 
6861(c), 
6861(d), 
7443A(c), 
7481(a)(2), 
and 
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7481(a)(3) are each amended by striking ‘‘DECI-
SION’’ and inserting ‘‘JUDGMENT’’. 
(11) The headings of sections 6863(b)(2), 
6863(b)(3), 7430(f)(3), and 7482(a)(2)(B) are each 
amended by striking ‘‘DECISION’’ and inserting 
‘‘JUDGMENT’’. 
(12) The heading of section 7436(c)(2) is 
amended by striking ‘‘DECISIONS’’ and inserting 
‘‘JUDGMENT’’. 
(13) The heading of section 7460(a) is amend-
ed by striking ‘‘REPORTS’’ and inserting ‘‘OPIN-
IONS’’. 
(14) The heading of section 7462 is amended 
by striking ‘‘REPORTS’’ and inserting ‘‘OPIN-
IONS’’. 
(15) The heading of subchapter D of chapter 
76 is amended by striking ‘‘Decisions’’ and insert-
ing ‘‘Judgments’’. 
(16) The heading of section 7481 is amended 
by striking ‘‘DECISION’’ and inserting ‘‘JUDG-
MENT’’. 
(17) The item relating to section 7462 in the 
table of sections for part II of subchapter C of chap-
ter 76 is amended to read as follows: 
‘‘Sec. 7462. Publication of opinions.’’. 
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(18) The item relating to subchapter D in the 
table of subchapters for chapter 76 is amended to 
read as follows: 
‘‘SUBCHAPTER D.—COURT REVIEW OF TAX COURT JUDGMENTS’’. 
(19) The item relating to section 7481 in the 
table of sections for part III of subchapter D of 
chapter 76 is amended to read as follows: 
‘‘Sec. 7481. Date when Tax Court judgment becomes final.’’. 
(d) CONTINUING EFFECT OF LEGAL DOCUMENTS.— 
All orders, decisions, reports, rules, permits, agreements, 
grants, contracts, certificates, licenses, registrations, privi-
leges, and other administrative actions, in connection with 
the Tax Court, which are in effect at the time this section 
takes effect, or were final before the effective date of this 
section and are to become effective on or after the effective 
date of this section, shall continue in effect according to 
their terms until modified, terminated, superseded, set 
aside, or revoked in accordance with law by the Tax Court. 
SEC. 503. TITLE OF SPECIAL TRIAL JUDGE CHANGED TO 
MAGISTRATE JUDGE OF THE TAX COURT. 
(a) IN GENERAL.—Section 7443A is amended— 
(1) by striking ‘‘special trial judges’’ in sub-
sections (a) and (e) and inserting ‘‘magistrate 
judges of the Tax Court’’; 
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(2) by striking ‘‘special trial judges of the 
court’’ in subsection (b) and inserting ‘‘magistrate 
judges of the Tax Court’’; and 
(3) by striking ‘‘special trial judge’’ in sub-
sections (c) and (d) and inserting ‘‘magistrate judge 
of the Tax Court’’. 
(b) CONFORMING AMENDMENTS.— 
(1) The heading of section 7443A is amended 
by striking ‘‘SPECIAL TRIAL JUDGES’’ and insert-
ing 
‘‘MAGISTRATE
JUDGES
OF
THE
TAX 
COURT’’. 
(2) The heading of section 7443A(b) is amend-
ed by striking ‘‘SPECIAL TRIAL JUDGES’’ and insert-
ing ‘‘MAGISTRATE JUDGES OF THE TAX COURT’’. 
(3) The item relating to section 7443A in the 
table of sections for part I of subchapter C of chap-
ter 76 is amended to read as follows: 
‘‘Sec. 7443A. Magistrate judges of the Tax Court.’’. 
(4) The heading of section 7448 is amended by 
striking ‘‘SPECIAL TRIAL JUDGES’’ and inserting 
‘‘MAGISTRATE JUDGES OF THE TAX COURT’’. 
(5) Section 7448 is amended— 
(A) by striking ‘‘special trial judge’s’’ each 
place it appears in subsections (a)(6), (c)(1), 
(d), and (m)(1) and inserting ‘‘magistrate judge 
of the Tax Court’s’’; and 
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(B) by striking ‘‘special trial judge’’ each 
place it appears other than in subsection (n) 
and inserting ‘‘magistrate judge of the Tax 
Court’’. 
(6) Section 7448(n) is amended— 
(A) by striking ‘‘special trial judge which 
are allowable’’ and inserting ‘‘magistrate judge 
of the Tax Court which are allowable’’; and 
(B) by striking ‘‘special trial judge of the 
Tax Court’’ both places it appears and inserting 
‘‘magistrate judge of the Tax Court’’. 
(7) The heading of section 7448(b)(2) is 
amended by striking ‘‘SPECIAL TRIAL JUDGES’’ and 
inserting ‘‘MAGISTRATE
JUDGES
OF
THE
TAX 
COURT’’. 
(8) The item relating to section 7448 in the 
table of sections for part I of subchapter C of chap-
ter 76 is amended to read as follows: 
‘‘Sec. 7448. Annuities to surviving spouses and dependent children of judges 
and magistrate judges of the Tax Court.’’. 
(9) Section 7456(a) is amended— 
(A) by striking ‘‘special trial judge’’ each 
place it appears and inserting ‘‘magistrate 
judge’’; and 
(B) by striking ‘‘(or by the clerk’’ and in-
serting ‘‘of the Tax Court (or by the clerk’’. 
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(10) Section 7466(a) is amended by striking 
‘‘special trial judge’’ and inserting ‘‘magistrate 
judge’’. 
(11) Section 7470A is amended by striking 
‘‘special trial judges’’ both places it appears in sub-
sections (a) and (b) and inserting ‘‘magistrate 
judges’’. 
(12) Section 7471(a)(2)(A) is amended by 
striking ‘‘special trial judges’’ and inserting ‘‘mag-
istrate judges’’. 
(13) Section 7471(c) is amended— 
(A) by striking ‘‘SPECIAL TRIAL JUDGES’’ 
in the heading and inserting ‘‘MAGISTRATE 
JUDGES OF THE TAX COURT’’; and 
(B) by striking ‘‘special trial judges’’ and 
inserting ‘‘magistrate judges’’. 
SEC. 504. REPEAL OF DEADWOOD RELATED TO BOARD OF 
TAX APPEALS. 
(a) Section 7459 is amended by striking subsection 
(f) and redesignating subsection (g) as subsection (f). 
(b) Section 7447(a)(3) is amended to read as follows: 
‘‘(3) In any determination of length of service 
as judge or as a judge of the Tax Court of the 
United States there shall be included all periods 
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(whether or not consecutive) during which an indi-
vidual served as judge.’’. 
Æ 
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