H. R. 3151—9 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to summonses served after the date that is 45 days 
after the date of the enactment of this Act. 
SEC. 1205. PRIVATE DEBT COLLECTION AND SPECIAL COMPLIANCE 
PERSONNEL PROGRAM. 
(a) CERTAIN TAX RECEIVABLES NOT ELIGIBLE FOR COLLECTION 
UNDER
TAX
COLLECTION
CONTRACTS.—Section 
6306(d)(3) 
is 
amended by striking ‘‘or’’ at the end of subparagraph (C) and 
by inserting after subparagraph (D) the following new subpara-
graphs: 
‘‘(E) a taxpayer substantially all of whose income con-
sists of disability insurance benefits under section 223 of 
the Social Security Act or supplemental security income 
benefits under title XVI of the Social Security Act (including 
supplemental security income benefits of the type described 
in section 1616 of such Act or section 212 of Public Law 
93–66), or 
‘‘(F) a taxpayer who is an individual with adjusted 
gross income, as determined for the most recent taxable 
year for which such information is available, which does 
not exceed 200 percent of the applicable poverty level (as 
determined by the Secretary),’’. 
(b) DETERMINATION OF INACTIVE TAX RECEIVABLES ELIGIBLE 
FOR COLLECTION UNDER TAX COLLECTION CONTRACTS.—Section 
6306(c)(2)(A)(ii) is amended by striking ‘‘more than 1⁄3 of the period 
of the applicable statute of limitation has lapsed’’ and inserting 
‘‘more than 2 years has passed since assessment’’. 
(c) MAXIMUM LENGTH OF INSTALLMENT AGREEMENTS OFFERED 
UNDER
TAX
COLLECTION
CONTRACTS.—Section 6306(b)(1)(B) is 
amended by striking ‘‘5 years’’ and inserting ‘‘7 years’’. 
(d) CLARIFICATION THAT SPECIAL COMPLIANCE PERSONNEL PRO-
GRAM ACCOUNT MAY BE USED FOR PROGRAM COSTS.— 
(1) IN GENERAL.—Section 6307(b) is amended— 
(A) in paragraph (2), by striking all that follows ‘‘under 
such program’’ and inserting a period, and 
(B) in paragraph (3), by striking all that follows ‘‘out 
of such account’’ and inserting ‘‘for other than program 
costs.’’. 
(2) COMMUNICATIONS, SOFTWARE, AND TECHNOLOGY COSTS 
TREATED AS PROGRAM COSTS.—Section 6307(d)(2)(B) is amended 
by striking ‘‘telecommunications’’ and inserting ‘‘communica-
tions, software, technology’’. 
(3) 
CONFORMING
AMENDMENT.—Section 
6307(d)(2) 
is 
amended by striking ‘‘and’’ at the end of subparagraph (A), 
by striking the period at the end of subparagraph (B) and 
inserting ‘‘, and’’, and by inserting after subparagraph (B) the 
following new subparagraph: 
‘‘(C) reimbursement of the Internal Revenue Service 
or other government agencies for the cost of administering 
the qualified tax collection program under section 6306.’’. 
(e) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as otherwise provided in this sub-
section, the amendments made by this section shall apply to 
tax receivables identified by the Secretary (or the Secretary’s 
delegate) after December 31, 2020.
H. R. 3151—10 
(2) MAXIMUM LENGTH OF INSTALLMENT AGREEMENTS.—The 
amendment made by subsection (c) shall apply to contracts 
entered into after the date of the enactment of this Act. 
(3) USE
OF
SPECIAL
COMPLIANCE
PERSONNEL
PROGRAM 
ACCOUNT.—The amendment made by subsection (d) shall apply 
to amounts expended from the special compliance personnel 
program account after the date of the enactment of this Act. 
SEC. 1206. REFORM OF NOTICE OF CONTACT OF THIRD PARTIES. 
(a) IN GENERAL.—Section 7602(c)(1) is amended to read as 
follows: 
‘‘(1) GENERAL
NOTICE.—An officer or employee of the 
Internal Revenue Service may not contact any person other 
than the taxpayer with respect to the determination or collec-
tion of the tax liability of such taxpayer unless such contact 
occurs during a period (not greater than 1 year) which is 
specified in a notice which— 
‘‘(A) informs the taxpayer that contacts with persons 
other than the taxpayer are intended to be made during 
such period, and 
‘‘(B) except as otherwise provided by the Secretary, 
is provided to the taxpayer not later than 45 days before 
the beginning of such period. 
Nothing in the preceding sentence shall prevent the issuance 
of notices to the same taxpayer with respect to the same tax 
liability with periods specified therein that, in the aggregate, 
exceed 1 year. A notice shall not be issued under this paragraph 
unless there is an intent at the time such notice is issued 
to contact persons other than the taxpayer during the period 
specified in such notice. The preceding sentence shall not pre-
vent the issuance of a notice if the requirement of such sentence 
is met on the basis of the assumption that the information 
sought to be obtained by such contact will not be obtained 
by other means before such contact.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to notices provided, and contacts of persons made, 
after the date which is 45 days after the date of the enactment 
of this Act. 
SEC. 1207. MODIFICATION OF AUTHORITY TO ISSUE DESIGNATED SUM-
MONS. 
(a) IN GENERAL.—Paragraph (1) of section 6503(j) is amended 
by striking ‘‘coordinated examination program’’ and inserting 
‘‘coordinated industry case program’’. 
(b) REQUIREMENTS
FOR
SUMMONS.—Clause (i) of section 
6503(j)(2)(A) is amended to read as follows: 
‘‘(i) the issuance of such summons is preceded by 
a review and written approval of such issuance by 
the Commissioner of the relevant operating division 
of the Internal Revenue Service and the Chief Counsel 
which— 
‘‘(I) states facts clearly establishing that the 
Secretary has made reasonable requests for the 
information that is the subject of the summons, 
and 
‘‘(II) is attached to such summons,’’.
H. R. 3151—11 
(c) ESTABLISHMENT THAT REASONABLE REQUESTS FOR INFORMA-
TION WERE MADE.—Subsection (j) of section 6503 is amended by 
adding at the end the following new paragraph: 
‘‘(4) ESTABLISHMENT
THAT
REASONABLE
REQUESTS
FOR 
INFORMATION WERE MADE.—In any court proceeding described 
in paragraph (3), the Secretary shall establish that reasonable 
requests were made for the information that is the subject 
of the summons.’’. 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to summonses issued after the date which is 45 days 
after the date of the enactment of this Act. 
SEC. 1208. LIMITATION ON ACCESS OF NON-INTERNAL REVENUE 
SERVICE 
EMPLOYEES 
TO 
RETURNS 
AND 
RETURN 
INFORMATION. 
(a) IN GENERAL.—Section 7602 is amended by adding at the 
end the following new subsection: 
‘‘(f) LIMITATION ON ACCESS OF PERSONS OTHER THAN INTERNAL 
REVENUE SERVICE OFFICERS AND EMPLOYEES.—The Secretary shall 
not, under the authority of section 6103(n), provide any books, 
papers, records, or other data obtained pursuant to this section 
to any person authorized under section 6103(n), except when such 
person requires such information for the sole purpose of providing 
expert evaluation and assistance to the Internal Revenue Service. 
No person other than an officer or employee of the Internal Revenue 
Service or the Office of Chief Counsel may, on behalf of the Sec-
retary, question a witness under oath whose testimony was obtained 
pursuant to this section.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section— 
(1) shall take effect on the date of the enactment of this 
Act; and 
(2) shall not fail to apply to a contract in effect under 
section 6103(n) of the Internal Revenue Code of 1986 merely 
because such contract was in effect before the date of the 
enactment of this Act. 
Subtitle D—Organizational Modernization 
SEC. 1301. OFFICE OF THE NATIONAL TAXPAYER ADVOCATE. 
(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 
Commissioner of Internal Revenue— 
‘‘(A) the Commissioner or a Deputy Commissioner 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 Commissioner, the National Tax-
payer Advocate may (not later than 90 days after such 
modification or rescission) appeal to the Commissioner, 
and the Commissioner shall (not later than 90 days after 
such appeal is made) ensure compliance with such directive
H. R. 3151—12 
as issued by the National Taxpayer Advocate or provide 
the National Taxpayer Advocate with the reasons for any 
modification or rescission made or upheld by the Commis-
sioner pursuant to such appeal.’’. 
(2) 
REPORT
TO
CERTAIN
COMMITTEES
OF
CONGRESS 
REGARDING
DIRECTIVES.—Section 7803(c)(2)(B)(ii) is amended 
by redesignating subclauses (VIII) through (XI) as subclauses 
(IX) through (XII), respectively, and by inserting after subclause 
(VII) the following new subclause: 
‘‘(VIII) identify any Taxpayer Advocate Direc-
tive which was not honored by the Internal Rev-
enue Service in a timely manner, as specified 
under paragraph (5);’’. 
(b) NATIONAL TAXPAYER ADVOCATE ANNUAL REPORTS TO CON-
GRESS.— 
(1) INCLUSION
OF
MOST
SERIOUS
TAXPAYER
PROBLEMS.— 
Section 7803(c)(2)(B)(ii)(III) is amended by striking ‘‘at least 
20 of the’’ 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 following new subparagraph: 
‘‘(E) COORDINATION
WITH
TREASURY
INSPECTOR
GEN-
ERAL
FOR
TAX
ADMINISTRATION.—Before beginning any 
research or study, the National Taxpayer Advocate shall 
coordinate with the Treasury Inspector General for Tax 
Administration to ensure that the National Taxpayer Advo-
cate does not duplicate any action 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 amended by adding 
at the end the following new subsection: 
‘‘(d) STATISTICAL SUPPORT
FOR NATIONAL TAXPAYER ADVO-
CATE.—Upon request of the National Taxpayer Advocate, the Sec-
retary shall, to the extent practicable, provide the National Tax-
payer 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 informa-
tion 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 striking ‘‘and’’ 
at the end of subclause (XI), by redesignating subclause 
(XII) as subclause (XIII), and by inserting after subclause 
(XI) the following new subclause: 
‘‘(XII) with respect to any statistical informa-
tion included in such report, include a statement 
of whether such statistical information was 
reviewed or provided by the Secretary under sec-
tion 6108(d) and, if so, whether the Secretary 
determined such information to be statistically 
valid and based on sound statistical methodology; 
and’’. 
(C) 
CONFORMING
AMENDMENT.—Section 
7803(c)(2)(B)(iii) is amended by adding at the end the fol-
lowing: ‘‘The preceding sentence shall not apply with