Title: Taxpayer First Act
Policy area: Taxation

Summary:
Taxpayer First Act
This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS).
The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions.
With respect to the services provided to taxpayers, the bill requires the IRS to:
The bill revises enforcement procedures relating to:
The bill addresses the organizational structure of the IRS by:
The bill also makes Tax Court judges subject to the same grounds for disqualification as other federal judges.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5444 Introduced in House (IH)]

<DOC>






115th CONGRESS
  2d Session
                                H. R. 5444

To amend the Internal Revenue Code of 1986 to modernize and improve the 
           Internal Revenue Service, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 10, 2018

Ms. Jenkins of Kansas (for herself and Mr. Lewis of Georgia) introduced 
  the following bill; which was referred to the Committee on Ways and 
 Means, and in addition to the Committee on Financial Services, for a 
 period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to modernize and improve the 
           Internal Revenue Service, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; ETC.

    (a) Short Title.--This Act may be cited as the ``Taxpayer First 
Act''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; etc.
                  TITLE I--INDEPENDENT APPEALS PROCESS

Sec. 101. Establishment of Internal Revenue Service Independent Office 
                            of Appeals.
                       TITLE II--IMPROVED SERVICE

Sec. 201. Comprehensive customer service strategy.
Sec. 202. IRS Free File Program.
Sec. 203. Low-income exception for payments otherwise required in 
                            connection with a submission of an offer-
                            in-compromise.
                    TITLE III--SENSIBLE ENFORCEMENT

Sec. 301. Internal Revenue Service seizure requirements with respect to 
                            structuring transactions.
Sec. 302. Exclusion of interest received in action to recover property 
                            seized by the Internal Revenue Service 
                            based on structuring transaction.
Sec. 303. Clarification of equitable relief from joint liability.
Sec. 304. Modification of procedures for issuance of third-party 
                            summons.
Sec. 305. Establishment of income threshold for referral to private 
                            debt collection.
Sec. 306. Reform of notice of contact of third parties.
Sec. 307. Modification of authority to issue designated summons.
Sec. 308. Limitation on access of non-Internal Revenue Service 
                            employees to returns and return 
                            information.
                 TITLE IV--ORGANIZATIONAL MODERNIZATION

Sec. 401. Modification of title of Commissioner of Internal Revenue and 
                            related officials.
Sec. 402. Office of the National Taxpayer Advocate.
Sec. 403. Elimination of IRS Oversight Board.
Sec. 404. Modernization of Internal Revenue Service organizational 
                            structure.
                           TITLE V--TAX COURT

Sec. 501. Disqualification of judge or magistrate judge of the Tax 
                            Court.
Sec. 502. Opinions and judgments.
Sec. 503. Title of special trial judge changed to magistrate judge of 
                            the Tax Court.
Sec. 504. Repeal of deadwood related to Board of Tax Appeals.

                  TITLE I--INDEPENDENT APPEALS PROCESS

SEC. 101. ESTABLISHMENT OF INTERNAL REVENUE SERVICE INDEPENDENT OFFICE 
              OF APPEALS.

    (a) In General.--Section 7803 is amended by adding at the end the 
following new subsection:
    ``(e) Independent Office of Appeals.--
            ``(1) Establishment.--There is established in the Internal 
        Revenue Service an office to be known as the `Internal Revenue 
        Service Independent Office of Appeals'.
            ``(2) Chief of appeals.--
                    ``(A) In general.--The Internal Revenue Service 
                Independent Office of Appeals shall be under the 
                supervision and direction of an official to be known as 
                the `Chief of Appeals'. The Chief of Appeals shall 
                report directly to the Administrator of the Internal 
                Revenue Service and shall be entitled to compensation 
                at the same rate as the highest rate of basic pay 
                established for the Senior Executive Service under 
                section 5382 of title 5, United States Code.
                    ``(B) Appointment.--The Chief of Appeals shall be 
                appointed by the Administrator of the Internal Revenue 
                Service without regard to the provisions of title 5, 
                United States Code, relating to appointments in the 
                competitive service or the Senior Executive Service.
                    ``(C) Qualifications.--An individual appointed 
                under subparagraph (B) shall have experience and 
                expertise in--
                            ``(i) administration of, and compliance 
                        with, Federal tax laws,
                            ``(ii) a broad range of compliance cases, 
                        and
                            ``(iii) management of large service 
                        organizations.
            ``(3) Purposes and duties of office.--It shall be the 
        function of the Internal Revenue Service Independent Office of 
        Appeals to resolve Federal tax controversies without litigation 
        on a basis which--
                    ``(A) is fair and impartial to both the Government 
                and the taxpayer,
                    ``(B) promotes a consistent application and 
                interpretation of, and voluntary compliance with, the 
                Federal tax laws, and
                    ``(C) enhances public confidence in the integrity 
                and efficiency of the Internal Revenue Service.
            ``(4) Right of appeal.--The resolution process described in 
        paragraph (3) shall be generally available to all taxpayers.
            ``(5) Limitation on designation of cases as not eligible 
        for referral to independent office of appeals.--
                    ``(A) In general.--If any taxpayer which is in 
                receipt of notice of deficiency authorized under 
                section 6212 requests referral to the Internal Revenue 
                Service Independent Office of Appeals and such request 
                is denied, the Administrator of the Internal Revenue 
                Service shall provide such taxpayer a written notice 
                which--
                            ``(i) provides a detailed description of 
                        the facts involved, the basis for the decision 
                        to deny the request, and a detailed explanation 
                        of how the basis of such decision applies to 
                        such facts, and
                            ``(ii) describes the procedures proscribed 
                        under subparagraph (C) for protesting the 
                        decision to deny the request.
                    ``(B) Report to congress.--The Administrator of the 
                Internal Revenue Service shall submit a written report 
                to Congress on an annual basis which includes the 
                number of requests described in subparagraph (A) which 
                were denied and the reasons (described by category) 
                that such requests were denied.
                    ``(C) Procedures for protesting denial of 
                request.--The Administrator of the Internal Revenue 
                Service shall prescribe procedures for protesting to 
                the Administrator of the Internal Revenue Service 
                (personally and not through any delegate) a denial of a 
                request described in subparagraph (A).
                    ``(D) Not applicable to frivolous positions.--This 
                paragraph shall not apply to a request for referral to 
                the Internal Revenue Service Independent Office of 
                Appeals which is denied on the basis that the issue 
                involved is a frivolous position (within the meaning of 
                section 6702(c)).
            ``(6) Staff.--
                    ``(A) In general.--All personnel in the Internal 
                Revenue Service Independent Office of Appeals shall 
                report to the Chief of Appeals.
                    ``(B) Access to staff of office of the chief 
                counsel.--The Chief of Appeals shall have authority to 
                obtain legal assistance and advice from the staff of 
                the Office of the Chief Counsel. The Chief Counsel 
                shall ensure that such assistance and advice is 
                provided by staff of the Office of the Chief Counsel 
                who were not involved in the case with respect to which 
                such assistance and advice is sought and who are not 
                involved in preparing such case for litigation.
            ``(7) Access to case files.--
                    ``(A) In general.--In the case of any specified 
                taxpayer with respect to which a conference with the 
                Internal Revenue Service Independent Office of Appeals 
                has been scheduled, the Chief of Appeals shall ensure 
                that such taxpayer is provided access to the 
                nonprivileged portions of the case file on record 
                regarding the disputed issues (other than documents 
                provided by the taxpayer to the Internal Revenue 
                Service) not later than 10 days before the date of such 
                conference.
                    ``(B) Taxpayer election to expedite conference.--If 
                the taxpayer so elects, subparagraph (A) shall be 
                applied by substituting `the date of such conference' 
                for `10 days before the date of such conference'.
                    ``(C) Specified taxpayer.--For purposes of this 
                paragraph--
                            ``(i) In general.--The term `specified 
                        taxpayer' means--
                                    ``(I) in the case of any taxpayer 
                                who is a natural person, a taxpayer 
                                whose adjusted gross income does not 
                                exceed $400,000, and
                                    ``(II) in the case of any other 
                                taxpayer, a taxpayer whose gross 
                                receipts do not exceed $5,000,000.
                            ``(ii) Aggregation rule.--Rules similar to 
                        the rules of section 448(c)(2) shall apply for 
                        purposes of clause (i)(II).''.
    (b) Conforming Amendments.--
            (1) The following provisions are each amended by striking 
        ``Internal Revenue Service Office of Appeals'' and inserting 
        ``Internal Revenue Service Independent Office of Appeals'':
                    (A) Section 6015(c)(4)(B)(ii)(I).
                    (B) Section 6320(b)(1).
                    (C) Subsections (b)(1) and (d)(3) of section 6330.
                    (D) Section 6603(d)(3)(B).
                    (E) Section 6621(c)(2)(A)(i).
                    (F) Section 7122(e)(2).
                    (G) Subsections (a), (b)(1), (b)(2), and (c)(1) of 
                section 7123.
                    (H) Subsections (c)(7)(B)(i), and (g)(2)(A) of 
                section 7430.
                    (I) Section 7522(b)(3).
                    (J) Section 7612(c)(2)(A).
            (2) Section 7430(c)(2) is amended by striking ``Internal 
        Revenue Service Office of Appeals'' each place it appears and 
        inserting ``Internal Revenue Service Independent Office of 
        Appeals''.
            (3) The heading of section 6330(d)(3) is amended by 
        inserting ``Independent'' after ``IRS''.
    (c) Other References.--Any reference in any provision of law, or 
regulation or other guidance, to the Internal Revenue Service Office of 
Appeals shall be treated as a reference to the Internal Revenue Service 
Independent Office of Appeals.
    (d) Savings Provisions.--Rules similar to the rules of paragraphs 
(2) through (6) of section 1001(b) of the Internal Revenue Service 
Restructuring and Reform Act of 1998 shall apply for purposes of this 
section (and the amendments made by this section).
    (e) Effective Date.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this section shall take 
        effect on the date of the enactment of this Act.
            (2) Access to case files.--Section 7803(e)(7) of the 
        Internal Revenue Code of 1986, as added by subsection (a), 
        shall apply to conferences occurring after the date which is 1 
        year after the date of the enactment of this Act.

                       TITLE II--IMPROVED SERVICE

SEC. 201. COMPREHENSIVE CUSTOMER SERVICE STRATEGY.

    (a) In General.--Not later than the date which is 1 year after the 
date of the enactment of this Act, the Secretary of the Treasury, after 
consultation with the National Taxpayer Advocate, shall submit to 
Congress a written comprehensive customer service strategy for the 
Internal Revenue Service. Such strategy shall include--
            (1) a plan to provide assistance to taxpayers that is 
        secure, designed to meet reasonable taxpayer expectations, and 
        adopts appropriate best practices of customer service provided 
        in the private sector, including online services, telephone 
        call back services, and training of employees providing 
        customer services;
            (2) a thorough assessment of the services that the Internal 
        Revenue Service can co-locate with other Federal services or 
        offer as self-service options;
            (3) proposals to improve Internal Revenue Service customer 
        service in the short term (the current and following fiscal 
        year), medium term (approximately 3 to 5 fiscal years), and 
        long term (approximately 10 fiscal years);
            (4) a plan to update guidance and training materials for 
        customer service employees of the Internal Revenue Service, 
        including the Internal Revenue Manual, to reflect such 
        strategy; and
            (5) identified metrics and benchmarks for quantitatively 
        measuring the progress of the Internal Revenue Service in 
        implementing such strategy.
    (b) Updated Guidance and Training Materials.--Not later than 2 
years after the date of the enactment of this Act, the Secretary of the 
Treasury shall make available the updated guidance and training 
materials described in subsection (a)(4) (including the Internal 
Revenue Manual). Such updated guidance and training materials 
(including the Internal Revenue Manual) shall be written in a manner so 
as to be easily understood by customer service employees of the 
Internal Revenue Service and shall provide clear instructions.

SEC. 202. IRS FREE FILE PROGRAM.

    (a) In General.--
            (1) The Secretary of the Treasury, or the Secretary's 
        delegate, shall continue to operate the IRS Free File Program 
        as established by the Internal Revenue Service and published in 
        the Federal Register on November 4, 2002 (67 Fed. Reg. 67247), 
        including any subsequent agreements and governing rules 
        established pursuant thereto.
            (2) The IRS Free File Program shall continue to provide 
        free commercial-type online individual income tax preparation 
        and electronic filing services to the lowest 70 percent of 
        taxpayers by adjusted gross income. The number of taxpayers 
        eligible to receive such services each year shall be calculated 
        by the Internal Revenue Service annually based on prior year 
        aggregate taxpayer adjusted gross income data.
            (3) In addition to the services described in paragraph (2), 
        and in the same manner, the IRS Free File Program shall 
        continue to make available to all taxpayers (without regard to 
        income) a basic, online electronic fillable forms utility.
            (4) The IRS Free File Program shall continue to work 
        cooperatively with the private sector to provide the free 
        individual income tax preparation and the electronic filing 
        services described in paragraphs (2) and (3).
            (5) The IRS Free File Program shall work cooperatively with 
        State government agencies to enhance and expand the use of the 
        program to provide needed benefits to the taxpayer while 
        reducing the cost of processing returns.
    (b) Innovations.--The Secretary of the Treasury, or the Secretary's 
delegate, shall work with the private sector through the IRS Free File 
Program to identify and implement, consistent with applicable law, 
innovative new program features to improve and simplify the taxpayer's 
experience with completing and filing individual income tax returns 
through voluntary compliance.

SEC. 203. LOW-INCOME EXCEPTION FOR PAYMENTS OTHERWISE REQUIRED IN 
              CONNECTION WITH A SUBMISSION OF AN OFFER-IN-COMPROMISE.

    (a) In General.--Section 7122(c) is amended by adding at the end 
the following new paragraph:
            ``(3) Exception for low-income taxpayers.--Paragraph (1), 
        and any user fee otherwise required in connection with the 
        submission of an offer-in-compromise, shall not apply to any 
        offer-in-compromise with respect to 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 250 percent of the applicable 
        poverty level (as determined by the Secretary).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to offers-in-compromise submitted after the date of the enactment of 
this Act.

                    TITLE III--SENSIBLE ENFORCEMENT

SEC. 301. INTERNAL REVENUE SERVICE SEIZURE REQUIREMENTS WITH RESPECT TO 
              STRUCTURING TRANSACTIONS.

    Section 5317(c)(2) of title 31, United States Code, is amended--
            (1) by striking ``Any property'' and inserting the 
        following:
                    ``(A) In general.--Any property''; and
            (2) by adding at the end the following:
                    ``(B) Internal revenue service seizure requirements 
                with respect to structuring transactions.--
                            ``(i) Property derived from an illegal 
                        source.--Property may only be seized by the 
                        Internal Revenue Service pursuant to 
                        subparagraph (A) by reason of a claimed 
                        violation of section 5324 if the property to be 
                        seized was derived from an illegal source or 
                        the funds were structured for the purpose of 
                        concealing the violation of a criminal law or 
                        regulation other than section 5324.
                            ``(ii) Notice.--Not later than 30 days 
                        after property is seized by the Internal 
                        Revenue Service pursuant to subparagraph (A), 
                        the Internal Revenue Service shall--
                                    ``(I) make a good faith effort to 
                                find all persons with an ownership 
                                interest in such property, and
                                    ``(II) provide each such person 
                                with a notice of the seizure and of the 
                                person's rights under clause (iv).
                            ``(iii) Extension of notice under certain 
                        circumstances.--The Internal Revenue Service 
                        may apply to a court of competent jurisdiction 
                        for one 30-day extension of the notice 
                        requirement under clause (ii) if the Internal 
                        Revenue Service can establish probable cause of 
                        an imminent threat to national security or 
                        personal safety necessitating such extension.
                            ``(iv) Post-seizure hearing.--If a person 
                        with a property interest in property seized 
                        pursuant to subparagraph (A) by the Internal 
                        Revenue Service requests a hearing by a court 
                        of competent jurisdiction within 30 days after 
                        the date on which notice is provided under 
                        subclause (ii), such property shall be returned 
                        unless the court holds an adversarial hearing 
                        and finds within 30 days of such request (or 
                        such longer period as the court may provide, 
                        but only on request of an interested party) 
                        that there is probable cause to believe that 
                        there is a violation of section 5324 involving 
                        such property and probable cause to believe 
                        that the property to be seized was derived from 
                        an illegal source or the funds were structured 
                        for the purpose of concealing the violation of 
                        a criminal law or regulation other than section 
                        5324.''.

SEC. 302. EXCLUSION OF INTEREST RECEIVED IN ACTION TO RECOVER PROPERTY 
              SEIZED BY THE INTERNAL REVENUE SERVICE BASED ON 
              STRUCTURING TRANSACTION.

    (a) In General.--Part III of subchapter B of chapter 1 is amended 
by inserting before section 140 the following new section:

``SEC. 139G. INTEREST RECEIVED IN ACTION TO RECOVER PROPERTY SEIZED BY 
              THE INTERNAL REVENUE SERVICE BASED ON STRUCTURING 
              TRANSACTION.

    ``Gross income shall not include any interest received from the 
Federal Government in connection with an action to recover property 
seized by the Internal Revenue Service pursuant to section 5317(c)(2) 
of title 31, United States Code, by reason of a claimed violation of 
section 5324 of such title.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 is amended by inserting before the item 
relating to section 140 the following new item:

``Sec. 139G. Interest received in action to recover property seized by 
                            the Internal Revenue Service based on 
                            structuring transaction.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to interest received on or after the date of the enactment of 
this Act.

SEC. 303. CLARIFICATION OF EQUITABLE RELIEF FROM JOINT LIABILITY.

    (a) In General.--Section 6015 is amended--
            (1) in subsection (e), by adding at the end the following 
        new paragraph:
            ``(7) Standard and scope of review.--Any review of a 
        determination made under this section shall be reviewed de novo 
        by the Tax Court and shall be based upon--
                    ``(A) the administrative record established at the 
                time of the determination, and
                    ``(B) any additional newly discovered or previously 
                unavailable evidence.''; and
            (2) by amending subsection (f) to read as follows:
    ``(f) Equitable Relief.--
            ``(1) In general.--Under procedures prescribed by the 
        Secretary, if--
                    ``(A) taking into account all the facts and 
                circumstances, it is inequitable to hold the individual 
                liable for any unpaid tax or any deficiency (or any 
                portion of either), and
                    ``(B) relief is not available to such individual 
                under subsection (b) or (c),
        the Secretary may relieve such individual of such liability.
            ``(2) Limitation.--A request for equitable relief under 
        this subsection may be made with respect to any portion of any 
        liability that--
                    ``(A) has not been paid, provided that such request 
                is made before the expiration of the applicable period 
                of limitation under section 6502, or
                    ``(B) has been paid, provided that such request is 
                made during the period in which the individual could 
                submit a timely claim for refund or credit of such 
                payment.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to petitions or requests filed or pending on or after the date of 
the enactment of this Act.

SEC. 304. MODIFICATION OF PROCEDURES FOR ISSUANCE OF THIRD-PARTY 
              SUMMONS.

    (a) In General.--Section 7609(f) is amended by adding at the end 
the following flush sentence:
``The Secretary shall not issue any summons described in the preceding 
sentence unless the information sought to be obtained is narrowly 
tailored to information that pertains to the failure (or potential 
failure) of the person or group or class of persons referred to in 
paragraph (2) to comply with one or more provisions of the internal 
revenue law which have been identified for purposes of such 
paragraph.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to summonses served after the date of the enactment of this Act.

SEC. 305. ESTABLISHMENT OF INCOME THRESHOLD FOR REFERRAL TO PRIVATE 
              DEBT COLLECTION.

    (a) In General.--Section 6306(d)(3) is amended by striking ``or'' 
at the end of subparagraph (C), by adding ``or'' at the end of 
subparagraph (D), and by inserting after subparagraph (D) the following 
new subparagraph:
                    ``(E) in the case of a tax receivable which is 
                identified by the Secretary (or the Secretary's 
                delegate) during the period beginning on the date which 
                is 180 days after the date of the enactment of this Act 
                and ending on December 31, 2019, 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 250 
                percent of the applicable poverty level (as determined 
                by the Secretary),''.
    (b) Effective Date.--The amendments made by this subsection shall 
apply to tax receivables identified by the Secretary (or the 
Secretary's delegate) after the date which is 180 days after the date 
of the enactment of this Act.

SEC. 306. 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 collection 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 prevent 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. 307. MODIFICATION OF AUTHORITY TO ISSUE DESIGNATED SUMMONS.

    (a) In General.--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 Administrator 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,''.
    (b) Establishment That Reasonable Requests for Information 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.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to summonses issued after the date of the enactment of this Act.

SEC. 308. 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 Secretary, question a witness under 
oath whose testimony was obtained pursuant to this section.''.
    (b) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendment made by this section shall take effect on the date of 
        the enactment of this Act.
            (2) Application to contracts in effect.--The amendment made 
        by this section shall apply to any contract in effect under 
        section 6103(n) of the Internal Revenue Code of 1986, pursuant 
        to temporary Treasury Regulation section 301.7602-1T proposed 
        in Internal Revenue Bulletin 2014-28, Treasury Regulation 
        section 301.7602-1(b)(3), or any similar or successor 
        regulation, that is in effect on the date of the enactment of 
        this Act.

                 TITLE IV--ORGANIZATIONAL MODERNIZATION

SEC. 401. MODIFICATION OF TITLE OF COMMISSIONER OF INTERNAL REVENUE AND 
              RELATED OFFICIALS.

    (a) In General.--Section 7803(a)(1)(A) is amended by striking 
``Commissioner of Internal Revenue'' and inserting ``Administrator of 
the Internal Revenue Service''.
    (b) Conforming Amendments Related to Section 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 Internal Revenue Service''.
            (2) Section 7803(b)(2)(A) is amended by striking 
        ``Commissioner's'' and inserting ``Administrator'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 ``Commissioner'' each place it appears therein and 
        inserting ``Administrator''.
            (4) The heading of section 7803 is amended by striking 
        ``commissioner of internal revenue'' and inserting 
        ``administrator of the internal revenue service''.
            (5) The heading of section 7803(a) is amended by striking 
        ``Commissioner of Internal Revenue'' and inserting 
        ``Administrator of the Internal 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 Internal 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 striking 
        ``Commissioner of Internal Revenue'' and inserting 
        ``Administrator of the Internal Revenue Service''.
            (3) Section 6707(c) is amended by striking ``Commissioner'' 
        and inserting ``Administrator''.
            (4) Section 6707A(d) is amended--
                    (A) in paragraph (1), by striking ``Commissioner of 
                Internal Revenue'' and inserting ``Administrator of the 
                Internal Revenue Service''; and
                    (B) in paragraph (3), by striking ``Commissioner'' 
                each place it appears and inserting ``Administrator''.
            (5)(A) Subsections (a) and (g) of section 7345 are each 
        amended by striking ``Commissioner of Internal 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 ``Deputy Administrator 
                for Services and Enforcement''; and
                    (ii) by striking ``Commissioner of an operating 
                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 ``Administrator''.
            (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 striking 
        ``Commissioner of Internal Revenue'' and inserting 
        ``Administrator of the Internal Revenue Service''.
            (8) Section 7608(c) is amended--
                    (A) in paragraph (1), by striking ``the 
                Commissioner of Internal Revenue (or, if designated by 
                the Commissioner, the Deputy Commissioner or an 
                Assistant Commissioner of Internal Revenue)'' and 
                inserting ``the Administrator 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 ``Commissioner'' 
                and inserting ``Administrator''.
            (9) Section 7611(b)(3)(C) is amended by striking ``regional 
        commissioner'' and inserting ``regional administrator''.
            (10) Section 7701(a)(13) is amended to read as follows:
            ``(13) Administrator.--The term `Administrator', 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 section 7804(a), 
        as amended by subparagraph (A), are each amended by striking 
        ``Commissioner'' each place it appears therein and inserting 
        ``Administrator''.
            (12) Section 7811(c)(1) is amended by striking ``the 
        Commissioner of Internal Revenue, or the Deputy Commissioner of 
        Internal Revenue'' and inserting ``the Administrator of the 
        Internal Revenue Service, or the Deputy Commissioner of the 
        Internal Revenue Service''.
    (d) Amendments to Section 8D of the Inspector 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 ``Commissioner of Internal Revenue'' and 
        inserting ``Administrator 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 provision of law, or 
regulation or other guidance, to the Commissioner of Internal Revenue, 
or to any Deputy or Assistant Commissioner of Internal Revenue, or to a 
Commissioner of any division or region of the Internal Revenue Service, 
shall be treated as a reference to the Administrator of the Internal 
Revenue Service, or to the appropriate 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 appointed by the 
President, by and with the advice and consent 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. 402. 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 
        Administrator of the Internal Revenue Service--
                    ``(A) the Administrator or a Deputy Administrator 
                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 Administrator, 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 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 Directive which was not 
                                honored by the Internal Revenue Service 
                                in a timely manner, as specified under 
                                paragraph (5);''.
    (b) National Taxpayer Advocate Annual Reports 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 following new subparagraph:
                    ``(E) Coordination with treasury inspector general 
                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 
                Advocate 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 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 information 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 
                                statistical information included in 
                                such report, include a statement of 
                                whether such statistical information 
                                was reviewed 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 information 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 provided in this 
        subsection, the amendments made by this section shall take 
        effect on the date of the enactment of this Act.
            (2) Salary of national taxpayer advocate.--The amendment 
        made by subsection (c) shall apply to compensation paid to 
        individuals appointed 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).
            (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 striking 
                ``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 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 including 
        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 Internal Revenue 
        Service; and
            (5) address whether the Criminal Investigation Division of 
        the Internal Revenue Service should report directly to the 
        Administrator.
    (b) Repeal of Restriction on Organizational Structure of Internal 
Revenue Service.--Paragraph (3) of section 1001(a) of the Internal 
Revenue Service Restructuring and Reform Act of 1998 shall cease to 
apply beginning 1 year after the date on which the Administrator of the 
Internal Revenue Service submits to Congress the plan described in 
subsection (a).

                           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 chapter 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 following 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 striking all the 
precedes subsection (c) and inserting the following:

``SEC. 7459. OPINIONS AND JUDGMENTS.

    ``(a) Requirement.--An opinion upon any proceeding instituted 
before the Tax Court and a judgment thereon shall be made as quickly as 
practicable. The judgment 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 Opinion.--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.''.
    (b) Conforming Amendments to Section 7459.--
            (1) Subsections (c), (d), (e), and (f) of section 7459 are 
        each amended by striking ``decision'' each place it appears and 
        inserting ``judgment''.
            (2) The headings of subsections (c), (d), and (e) of 
        section 7459 are each amended by striking ``Decision'' and 
        inserting ``Judgment''.
            (3) The item relating to section 7459 in the table of 
        sections for part II of subchapter C of chapter 76 is amended 
        to read as follows:

``Sec. 7459. Opinions and judgments.''.
    (c) Other Conforming Amendments.--
            (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 section 
                7463.
                    (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 inserting ``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.
            (3) Sections 7422 and 7482 are each amended by striking 
        ``decisions'' each place it appears and inserting 
        ``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 appears 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 ``reports'' each 
        place it appears and inserting ``opinions''.
            (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 7481(a)(3) are each amended 
        by striking ``Decision'' 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 amended by striking 
        ``Reports'' and inserting ``Opinions''.
            (14) The heading of section 7462 is amended by striking 
        ``reports'' and inserting ``opinions''.
            (15) The heading of subchapter D of chapter 76 is amended 
        by striking ``Decisions'' and inserting ``Judgments''.
            (16) The heading of section 7481 is amended by striking 
        ``decision'' and inserting ``judgment''.
            (17) The item relating to section 7462 in the table of 
        sections for part II of subchapter C of chapter 76 is amended 
        to read as follows:

``Sec. 7462. Publication of opinions.''.
            (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, privileges, 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 subsections (a) 
        and (e) and inserting ``magistrate judges of the Tax Court'';
            (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 subsections (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 inserting ``magistrate judges of 
        the tax court''.
            (2) The heading of section 7443A(b) is amended by striking 
        ``Special Trial Judges'' and inserting ``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 chapter 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
                    (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 chapter 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 inserting 
                ``of the Tax Court (or by the clerk''.
            (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 subsections (a) and (b) and 
        inserting ``magistrate judges''.
            (12) Section 7471(a)(2)(A) is amended by striking ``special 
        trial judges'' and inserting ``magistrate 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 (whether or not consecutive) during which 
        an individual served as judge.''.
                                 <all>