(b) CONFORMING AMENDMENTS RELATED TO SEC-
TION 7803.— 
(1) Subsections (a)(1)(B), (a)(1)(C), (b)(3), 
(c)(1)(B)(i), and (c)(1)(B)(ii) of section 7803 are 
each amended by striking ‘‘Commissioner of Internal 
Revenue’’ and inserting ‘‘Administrator of the Inter-
nal Revenue Service’’. 
(2) Section 7803(b)(2)(A) is amended by strik-
ing ‘‘Commissioner’s’’ and inserting ‘‘Administra-
tor’s’’. 
(3) Subsections (a)(1)(D), (a)(1)(E), (a)(2), 
(a)(3), 
(a)(4), 
(b)(2)(A), 
(b)(2)(D), 
(b)(3), 
(c)(2)(B)(iii), (c)(2)(C)(iv), and (c)(3) of section 
7803, as amended by the preceding paragraphs of 
this subsection, are amended by striking ‘‘Commis-
sioner’’ each place it appears therein and inserting 
‘‘Administrator’’. 
(4) The heading of section 7803 is amended by 
striking ‘‘COMMISSIONER
OF
INTERNAL
REV-
ENUE’’ and inserting ‘‘ADMINISTRATOR OF THE 
INTERNAL REVENUE SERVICE’’. 
(5) The heading of section 7803(a) is amended 
by striking ‘‘COMMISSIONER
OF INTERNAL REV-
ENUE’’ and inserting ‘‘ADMINISTRATOR OF THE IN-
TERNAL REVENUE SERVICE’’.
(6) The heading of section 7803(c)(3) is 
amended by striking ‘‘COMMISSIONER’’ and inserting 
‘‘ADMINISTRATOR’’. 
(7) The table of sections for subchapter A of 
chapter 80 is amended by striking the item relating 
to section 7803 and inserting the following new 
item: 
‘‘Sec. 7803. Administrator of the Internal Revenue Service; other officials.’’. 
(c) OTHER CONFORMING AMENDMENTS TO THE IN-
TERNAL REVENUE CODE OF 1986.— 
(1) Section 6307(c) is amended by striking 
‘‘Commissioner of Internal Revenue’’ and inserting 
‘‘Administrator of the Internal Revenue Service’’. 
(2) Section 6673(a)(2)(B) is amended by strik-
ing ‘‘Commissioner of Internal Revenue’’ and insert-
ing ‘‘Administrator of the Internal Revenue Serv-
ice’’. 
(3) Section 6707(c) is amended by striking 
‘‘Commissioner’’ and inserting ‘‘Administrator’’. 
(4) Section 6707A(d) is amended— 
(A) in paragraph (1), by striking ‘‘Com-
missioner of Internal Revenue’’ and inserting 
‘‘Administrator of the Internal Revenue Serv-
ice’’, and
(B) in paragraph (3), by striking ‘‘Com-
missioner’’ each place it appears and inserting 
‘‘Administrator’’. 
(5)(A) Subsections (a) and (g) of section 7345 
are each amended by striking ‘‘Commissioner of In-
ternal Revenue’’ and inserting ‘‘Administrator of the 
Internal Revenue Service’’. 
(B) Section 7345(g) is amended— 
(i) by striking ‘‘Deputy Commissioner for 
Services and Enforcement’’ and inserting ‘‘Dep-
uty Administrator for Services and Enforce-
ment’’, and 
(ii) by striking ‘‘Commissioner of an oper-
ating division’’ and inserting ‘‘Administrator of 
an operating division’’. 
(C) Subsections (c)(1), (d) and (e)(1) of section 
7345 are each amended by striking ‘‘Commissioner’’ 
each place it appears therein and inserting ‘‘Admin-
istrator’’. 
(6) Section 7435(e) is amended by striking 
‘‘Commissioner’’ each place it appears therein and 
inserting ‘‘Administrator’’. 
(7) Section 7409(a)(2)(B) is amended by strik-
ing ‘‘Commissioner of Internal Revenue’’ and insert-
ing ‘‘Administrator of the Internal Revenue Serv-
ice’’. 
(8) Section 7608(c) is amended— 
(A) in paragraph (1), by striking ‘‘the 
Commissioner of Internal Revenue (or, if des-
ignated by the Commissioner, the Deputy Com-
missioner or an Assistant Commissioner of In-
ternal Revenue)’’ and inserting ‘‘the Adminis-
trator of the Internal Revenue Service (or, if 
designated by the Administrator, the Deputy 
Administrator or an Assistant Administrator of 
the Internal Revenue Service)’’, and 
(B) in paragraph (2) by striking ‘‘Commis-
sioner’’ and inserting ‘‘Administrator’’. 
(9) Section 7611(b)(3)(C) is amended by strik-
ing ‘‘regional commissioner’’ and inserting ‘‘regional 
administrator’’. 
(10) Section 7701(a)(13) is amended to read as 
follows: 
‘‘(13) ADMINISTRATOR.—The term ‘Adminis-
trator’, except where the context clearly indicates 
otherwise, means the Administrator of the Internal 
Revenue Service.’’.
(11)(A) Section 7804(a) is amended by striking 
‘‘Commissioner of Internal Revenue’’ and inserting 
‘‘Administrator of the Internal Revenue Service’’. 
(B) Subsections (a), (b)(1), and (b)(2) of sec-
tion 7804(a), as amended by subparagraph (A), are 
each amended by striking ‘‘Commissioner’’ each 
place it appears therein and inserting ‘‘Adminis-
trator’’. 
(12) Section 7811(c)(1) is amended by striking 
‘‘the Commissioner of Internal Revenue, or the Dep-
uty Commissioner of Internal Revenue’’ and insert-
ing ‘‘the Administrator of the Internal Revenue 
Service, or the Deputy Commissioner of the Internal 
Revenue Service’’. 
(d) AMENDMENTS TO SECTION 8D OF THE INSPEC-
TOR GENERAL ACT OF 1978.— 
(1) Subsections (g)(2), (k)(1)(C), (l)(1), and 
(l)(2)(A) of section 8D of the Inspector General Act 
of 1978 are each amended by striking ‘‘Commis-
sioner of Internal Revenue’’ and inserting ‘‘Adminis-
trator of the Internal Revenue Service’’. 
(2) Section 8D(l)(2)(B) of such Act is amended 
by striking ‘‘Commissioner’’ each place it appears 
therein and inserting ‘‘Administrator’’.
(e) OTHER REFERENCES.—Any reference in any pro-
vision of law, or regulation or other guidance, to the Com-
missioner of Internal Revenue, or to any Deputy or Assist-
ant Commissioner of Internal Revenue, or to a Commis-
sioner of any division or region of the Internal Revenue 
Service, shall be treated as a reference to the Adminis-
trator of the Internal Revenue Service, or to the appro-
priate Deputy or Assistant Administrator of the Internal 
Revenue Service, or to the appropriate Administrator of 
such division or region, respectively. 
(f) CONTINUITY.—In the case of any individual ap-
pointed by the President, by and with the advice and con-
sent of the Senate, as Commissioner of Internal Revenue 
under section 7803(a)(1)(A) of the Internal Revenue Code 
of 1986, and serving in such position immediately before 
the date of the enactment of this Act, the amendments 
made by this section shall be construed as changing the 
title of such individual and shall not be construed to— 
(1) require the reappoint of such individual 
under such section, or 
(2) alter the remaining term of such person 
under section 7803(a)(1)(B). 
SEC. 11402. OFFICE OF THE NATIONAL TAXPAYER ADVO-
CATE. 
(a) TAXPAYER ADVOCATE DIRECTIVES.—
(1) IN GENERAL.—Section 7803(c) is amended 
by adding at the end the following new paragraph: 
‘‘(5) TAXPAYER
ADVOCATE
DIRECTIVES.—In 
the case of any Taxpayer Advocate Directive issued 
by the National Taxpayer Advocate pursuant to a 
delegation of authority from the Administrator of 
the Internal Revenue Service— 
‘‘(A) the Administrator or a Deputy Ad-
ministrator shall modify, rescind, or ensure 
compliance with such directive not later than 90 
days after the issuance of such directive, and 
‘‘(B) in the case of any directive which is 
modified or rescinded by a Deputy Adminis-
trator, the National Taxpayer Advocate may 
(not later than 90 days after such modification 
or rescission) appeal to the Administrator and 
the Administrator shall (not later than 90 days 
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’’. 
(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 
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).’’. 
(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. 11403. 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). 
(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. 11404. MODERNIZATION OF INTERNAL REVENUE 
SERVICE 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— 
(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). 
TITLE V—TAX COURT 
SEC. 11501. 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. 11502. 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 
opinion of the Tax Court, and such judgment so made 
shall, when entered, be the judgment of the Tax Court. 
‘‘(b) INCLUSION OF FINDINGS OF FACT IN OPIN-
ION.—It shall be the duty of the Tax Court and of each 
division to include in its opinion or memorandum opinion 
upon any proceeding, its findings of fact. The Tax Court 
shall issue in writing all of its findings of fact, opinions, 
and memorandum opinions. Subject to such conditions as 
the Tax Court may by rule provide, the requirements of 
this subsection and of section 7460 are met if findings 
of fact or opinion are stated orally and recorded in the 
transcript of the proceedings.’’.
‘‘(iv) vehicle-related expenses associ-
ated with remote or rural tax preparation 
services, 
‘‘(B) outreach and educational activities 
described in subsection (c)(2)(B), and 
‘‘(C) services related to financial education 
and capability, asset development, and the es-
tablishment of savings accounts in connection 
with tax return preparation. 
‘‘(2) REQUIREMENT OF MATCHING FUNDS.—A 
qualified return preparation program must provide 
matching funds on a dollar-for-dollar basis for all 
grants provided under this section. Matching funds 
may include— 
‘‘(A) the salary (including fringe benefits) 
of individuals performing services for the pro-
gram, 
‘‘(B) the cost of equipment used in the 
program, and 
‘‘(C) other ordinary and necessary costs 
associated with the program. 
Indirect expenses, including general overhead of any 
entity administering the program, shall not be 
counted as matching funds. 
‘‘(c) APPLICATION.—
‘‘(1) IN GENERAL.—Each applicant for a grant 
under this section shall submit an application to the 
Secretary at such time, in such manner, and con-
taining such information as the Secretary may rea-
sonably require. 
‘‘(2) PRIORITY.—In awarding grants under this 
section, the Secretary shall give priority to applica-
tions which demonstrate— 
‘‘(A) assistance to low-income taxpayers, 
with emphasis on outreach to, and services for, 
such taxpayers, 
‘‘(B) taxpayer outreach and educational 
activities relating to eligibility and availability 
of income supports available through this title, 
including the earned income tax credit, and 
‘‘(C) specific outreach and focus on one or 
more underserved populations. 
‘‘(3) AMOUNTS TAKEN INTO ACCOUNT.—In de-
termining matching grants under this section, the 
Secretary shall only take into account amounts pro-
vided by the qualified return preparation program 
for expenses described in subsection (b). 
‘‘(d) PROGRAM ADHERENCE.— 
‘‘(1) IN GENERAL.—The Secretary shall estab-
lish procedures for, and shall conduct not less fre-