In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Secret Service Protective Privilege
Act of 1999''.

SEC. 2. FINDINGS AND PURPOSES.

(a) Findings.--Congress makes the following findings:
(1) The physical safety of the Nation's top elected
officials is a public good of transcendent importance.
(2) By virtue of the critical importance of the Office of
the President, the President and those in direct line of the
Presidency are subject to unique and mortal jeopardy--jeopardy
that in turn threatens profound disruption to our system of
representative government and to the security and future of the
Nation.
(3) The physical safety of visiting heads of foreign states
and foreign governments is also a matter of paramount
importance. The assassination of such a person while on
American soil could have calamitous consequences for our
foreign relations and national security.
(4) Given these grave concerns, Congress has provided for
the Secret Service to protect the President and those in direct
line of the Presidency, and has directed that these officials
may not waive such protection. Congress has also provided for
the Secret Service to protect visiting heads of foreign states
and foreign governments.
(5) The protective strategy of the Secret Service depends
critically on the ability of its personnel to maintain close
and unremitting physical proximity to the protectee.
(6) Secret Service personnel must remain at the side of the
protectee on occasions of confidential conversations and, as a
result, may overhear top secret discussions, diplomatic
exchanges, sensitive conversations, and matters of personal
privacy.
(7) The necessary level of proximity can be maintained only
in an atmosphere of complete trust and confidence between the
protectee and his or her protectors.
(8) If a protectee has reason to doubt the confidentiality
of actions or conversations taken in sight or hearing of Secret
Service personnel, the protectee may seek to push the
protective envelope away or undermine it to the point at which
it could no longer be fully effective.
(9) The possibility that Secret Service personnel might be
compelled to testify against their protectees could induce
foreign nations to refuse Secret Service protection in future
state visits, making it impossible for the Secret Service to
fulfill its important statutory mission of protecting the life
and safety of foreign dignitaries.
(10) A privilege protecting information acquired by Secret
Service personnel while performing their protective function in
physical proximity to a protectee will preserve the security of
the protectee by lessening the incentive of the protectee to
distance Secret Service personnel in situations in which there
is some risk to the safety of the protectee.
(11) Recognition of a protective function privilege for the
President and those in direct line of the Presidency, and for
visiting heads of foreign states and foreign governments, will
promote sufficiently important interests to outweigh the need
for probative evidence.
(12) Because Secret Service personnel retain law
enforcement responsibility even while engaged in their
protective function, the privilege must be subject to a crime/
treason exception.
(b) Purposes.--The purposes of this Act are--
(1) to facilitate the relationship of trust and confidence
between Secret Service personnel and certain protected
officials that is essential to the ability of the Secret
Service to protect these officials, and the Nation, from the
risk of assassination; and
(2) to ensure that Secret Service personnel are not
precluded from testifying in a criminal investigation or
prosecution about unlawful activity committed within their view
or hearing.

SEC. 3. ESTABLISHMENT OF PROTECTIVE FUNCTION PRIVILEGE.

(a) Admissibility of Information Acquired by Secret Service
Personnel While Performing Their Protective Function.--Chapter 203 of
title 18, United States Code, is amended by inserting after section
3056 the following:
''Sec. 3056A. Testimony by Secret Service personnel; protective
function privilege
''(a) Definitions.--In this section:
''(1) Protectee.--The term 'protectee' means--
''(A) the President;
''(B) the Vice President (or other officer next in
the order of succession to the Office of President);
''(C) the President-elect;
''(D) the Vice President-elect; and
''(E) visiting heads of foreign states or foreign
governments who, at the time and place concerned, are
being provided protection by the United States Secret
Service.
''(2) Secret service personnel.--The term 'Secret Service
personnel' means any officer or agent of the United States
Secret Service.
''(b) General Rule of Privilege.--Subject to subsection (c),
testimony by Secret Service personnel or former Secret Service
personnel regarding information affecting a protectee that was acquired
during the performance of a protective function in physical proximity
to the protectee shall not be received in evidence or otherwise
disclosed in any trial, hearing, or other proceeding in or before any
court, grand jury, department, officer, agency, regulatory body, or
other authority of the United States, a State, or a political
subdivision thereof.
''(c) Exceptions.--There is no privilege under this section--
''(1) with respect to information that, at the time the
information was acquired by Secret Service personnel, was
sufficient to provide reasonable grounds to believe that a
crime had been, was being, or would be committed; or
''(2) if the privilege is waived by the protectee or the
legal representative of a protectee or deceased protectee.
''(d) Concurrent Privileges.--The proximity of Secret Service
personnel to a protectee engaged in a privileged communication with
another shall not, by itself, defeat an otherwise valid claim of
privilege.''.
(b) Technical and Conforming Amendment.--The analysis for chapter
203 of title 18, United States Code, is amended by inserting after the
item relating to section 3056 the following:

''3056A. Testimony by Secret Service personnel; protective function
privilege.''.

SEC. 4. APPLICATION.

This Act and the amendments made by this Act shall apply to any
proceeding commenced on or after the date of enactment of this Act.
Example Output: Secret Service Protective Privilege Act of 1999 - Amends the Federal criminal code to prohibit testimony by Secret Service personnel or former personnel regarding information affecting a protectee (defined as the President, Vice President, and specified other officials) that was acquired during the performance of a protective function in physical proximity to the protectee from being received in evidence or otherwise disclosed in any proceeding in or before any court, grand jury, department, officer, agency, regulatory body, or other authority of the United States, a State, or a political subdivision thereof.
Makes exceptions: (1) with respect to information that, at the time it was acquired by Secret Service personnel, was sufficient to provide reasonable grounds to believe that a crime had been, was being, or would be committed; or (2) if the privilege is waived by the protectee or the legal representative of a protectee or deceased protectee.
Specifies that the proximity of Secret Service personnel to a protectee engaged in a privileged communication with another shall not, by itself, defeat an otherwise valid claim of privilege.

Example Input: SECTION 1. PROGRAM ON PROVISION OF READJUSTMENT AND MENTAL HEALTH CARE
SERVICES TO VETERANS WHO SERVED IN OPERATION IRAQI
FREEDOM AND OPERATION ENDURING FREEDOM.

(a) Program Required.--Not later than 180 days after the date of
the enactment of this Act, the Secretary of Veterans Affairs shall
establish a program to provide--
(1) to veterans of Operation Iraqi Freedom and Operation
Enduring Freedom, particularly veterans who served in such
operations while in the National Guard and the Reserves--
(A) peer outreach services;
(B) peer support services;
(C) readjustment counseling and services described
in section 1712A of title 38, United States Code; and
(D) mental health services; and
(2) to members of the immediate family of such a veteran,
during the three-year period beginning on the date of the
return of such veteran from deployment in Operation Iraqi
Freedom and Operation Enduring Freedom, education, support,
counseling, and mental health services to assist in--
(A) the readjustment of such veteran to civilian
life;
(B) in the case such veteran has an injury or
illness incurred during such deployment, the recovery
of such veteran; and
(C) the readjustment of the family following the
return of such veteran.
(b) Contracts With Community Mental Health Centers and Qualified
Entities for Provision of Services.--In carrying out the program
required by subsection (a), the Secretary shall contract with community
mental health centers and other qualified entities to provide the
services required by such subsection in areas the Secretary determines
are not adequately served by other health care facilities of the
Department of Veterans Affairs. Such contracts shall require each
contracting community health center or entity--
(1) to the extent practicable, to employ veterans trained
under subsection (c);
(2) to the extent practicable, to use telehealth services
for the delivery of services required by subsection (a);
(3) to participate in the training program conducted in
accordance with subsection (d);
(4) to comply with applicable protocols of the Department
of Veterans Affairs before incurring any liability on behalf of
the Department for the provision of the services required by
subsection (a);
(5) to submit annual reports to the Secretary containing,
with respect to the program required by subsection (a) and for
the last full calendar year ending before the submission of
such report--
(A) the number of the veterans served, veterans
diagnosed, and courses of treatment provided to
veterans as part of the program required by subsection
(a); and
(B) demographic information for such services,
diagnoses, and courses of treatment;
(6) for each veteran for whom a community mental health
center or other qualified entity provides mental health
services under such contract, to provide the Department of
Veterans Affairs with such clinical summary information as the
Secretary shall require; and
(7) to meet such other requirements as the Secretary shall
require.
(c) Training of Veterans for the Provision of Peer-Outreach and
Peer-Support Services.--In carrying out the program required by
subsection (a), the Secretary shall contract with a national not-for-
profit mental health organization to carry out a national program of
training for veterans described in subsection (a) to provide the
services described in subparagraphs (A) and (B) of paragraph (1) of
such subsection.
(d) Training of Clinicians for Provision of Services.--The
Secretary shall conduct a training program for clinicians of community
mental health centers or entities that have contracts with the
Secretary under subsection (b) to ensure that such clinicians can
provide the services required by subsection (a) in a manner that--
(1) recognizes factors that are unique to the experience of
veterans who served on active duty in Operation Iraqi Freedom
or Operation Enduring Freedom (including their combat and
military training experiences); and
(2) utilizes best practices and technologies.
(e) Reports Required.--
(1) Initial report on plan for implementation.--Not later
than 45 days after the date of the enactment of this Act, the
Secretary shall submit to the Committee on Veterans' Affairs of
the Senate and the Committee on Veterans' Affairs of the House
of Representatives a report containing the plans of the
Secretary to implement the program required by subsection (a).
(2) Status report.--Not later than one year after the date
of the enactment of this Act, the Secretary shall submit to the
Committee on Veterans' Affairs of the Senate and the Committee
on Veterans' Affairs of the House of Representatives a report
on the implementation of the program. Such report shall include
the following:
(A) Information on the number of veterans who
received services as part of the program and the type
of services received during the last full calendar year
completed before the submission of such report.
(B) An evaluation of the provision of services
under paragraph (2) of subsection (a) and a
recommendation as to whether the period described in
such paragraph should be extended to a five-year
period.
(f) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary of Veterans Affairs such sums as may be
necessary to carry out this section.

SEC. 2. EXTENSION OF ELIGIBILITY FOR HEALTH CARE SERVICES FROM
DEPARTMENT OF VETERANS AFFAIRS FOR VETERANS OF SERVICE IN
COMBAT THEATER.

Section 1710(e)(3)(C) of title 38, United States Code, is amended
by striking ''2 years'' and inserting ''5 years''.
Example Output: Directs the Secretary of Veterans Affairs to establish a program to provide to veterans of Operations Iraqi Freedom and Enduring Freedom, particularly veterans who served in such Operations while in the National Guard and reserves: (1) peer outreach and support services; (2) readjustment counseling and related services; and (3) mental health services. Directs the Secretary to also provide to immediate family members of such veterans, during the three-year period following the return of the veterans from such a deployment, education, support, counseling, and mental health services to assist in: (1) readjustment to civilian life; (2) recovery from an injury or illness incurred during such deployment; and (3) readjustment of the family following the veteran's return.

Authorizes the Secretary to contract with community health centers and other qualified entities to provide such services in areas not adequately served by health care facilities of the Department of Veterans Affairs (VA).

Requires the Secretary to: (1) contract for a program to train veterans to provide the peer outreach and support services; and (2) conduct a training program for clinicians of community health centers and entities contracted to provide such services.

Extends the eligibility for hospital care, medical services, and nursing home care for veterans who served on active duty in a theater of combat operations from two to five years after their discharge or release from such duty.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Internal Revenue Service
Accountability Act''.

SEC. 2. CRIMINAL PENALTY FOR CERTAIN UNAUTHORIZED ACTIONS.

(a) In General.--Section 7214 of the Internal Revenue Code of 1986
(relating to offenses by officers and employees of the United States)
is amended--
(1) by striking ''or'' at the end of paragraph (8),
(2) by adding ''or'' at the end of paragraph (9),
(3) by inserting after paragraph (9) the following new
paragraph:
''(10) who willfully and maliciously disregards such law,
or any regulation promulgated under such law, relating to any
proceeding against any taxpayer;'', and
(4) by striking ''$10,000, or imprisoned not more than 5
years, or both'' and inserting ''$10,000 ($1,000, in the case
of an offense under paragraph (10)), or imprisoned not more
than 5 years (1 year, in the case of an offense under paragraph
(10), or both''.
(b) Effective Date.--The amendments made by this section shall
apply to actions by officers or employees after the date of the
enactment of this Act.

SEC. 3. INTERNAL REVENUE SERVICE EMPLOYEES PERSONALLY LIABLE FOR
DAMAGES AND LITIGATION COSTS IN CERTAIN CASES.

(a) Litigation Costs.--Section 7430 of the Internal Revenue Code of
1986 (relating to awarding of costs and certain fees) is amended by
adding at the end the following new subsection:
''(g) Personal Liability of Internal Revenue Service Officers and
Employees in Certain Cases.--
''(1) In general.--In any proceeding in which the
prevailing party is awarded a judgment for reasonable
litigation costs under this section, the court may assess a
portion of such costs against any Internal Revenue Service
officer or employee (and such officer or employee shall not be
reimbursed by the United States for the costs so assessed) if
the court determines that such proceeding resulted from any
arbitrary, capricious, or malicious act of such officer or
employee. For purposes of this section, the term 'officer or
employee' includes a former officer or employee.
''(2) Representation of officer or employee.--Upon the
request of any Internal Revenue Service officer or employee,
such officer or employee may be represented by the United
States in any proceeding with respect to the issue of whether
there is to be an assessment against such officer or employee
under paragraph (1). If, in any case in which such an officer
or employee is so represented by the United States, it is
finally determined that such officer or employee is liable for
an assessment under paragraph (1), such officer or employee
shall also be liable to repay the United States for the costs
of its representation under this paragraph.''.
(b) Civil Damages and Court Costs for Failure To Release Lien.--
Section 7432 of the Internal Revenue Code of 1986 (relating to civil
damages for failure to release lien) is amended by adding at the end
the following new subsection:
''(f) Personal Liability of Internal Revenue Service Officers and
Employees in Certain Cases.--
''(1) In general.--In any proceeding in which the
prevailing plaintiff is awarded a judgment under this section
for damages described in subsection (b), the court may assess a
portion of such damages against any Internal Revenue Service
officer or employee (and such officer or employee shall not be
reimbursed by the United States for the damages so assessed) if
the court determines that such proceeding resulted from any
arbitrary, capricious, or malicious act of such officer or
employee. For purposes of this section, the term 'officer or
employee' includes a former officer or employee.
''(2) Representation of officer or employee.--Upon the
request of any Internal Revenue Service officer or employee,
such officer or employee may be represented by the United
States in any proceeding with respect to the issue of whether
there is to be an assessment against such officer or employee
under paragraph (1). If, in any case in which such an officer
or employee is so represented by the United States, it is
finally determined that such officer or employee is liable for
an assessment under paragraph (1), such officer or employee
shall also be liable to repay the United States for the costs
of its representation under this paragraph.''.
(c) Civil Damages and Court Costs for Certain Unauthorized
Collection Actions.--Section 7433 of the Internal Revenue Code of 1986
(relating to civil damages for certain unauthorized collection actions)
is amended by adding at the end the following new subsection:
''(e) Personal Liability of Internal Revenue Service Officers and
Employees in Certain Cases.--
''(1) In general.--In any proceeding in which the
prevailing plaintiff is awarded a judgment for damages
described in subsection (b), the court may assess a portion of
such damages against any Internal Revenue Service officer or
employee (and such officer or employee shall not be reimbursed
by the United States for the damages so assessed) if the court
determines that such proceeding resulted from any arbitrary,
capricious, or malicious act of such officer or employee. For
purposes of this section, the term 'officer or employee'
includes a former officer or employee.
''(2) Representation of officer or employee.--Upon the
request of any Internal Revenue Service officer or employee,
such officer or employee may be represented by the United
States in any proceeding with respect to the issue of whether
there is to be an assessment against such officer or employee
under paragraph (1). If, in any case in which such an officer
or employee is so represented by the United States, it is
finally determined that such officer or employee is liable for
an assessment under paragraph (1), such officer or employee
shall also be liable to repay the United States for the costs
of its representation under this paragraph.''.
(d) Effective Date.--The amendments made by this section shall
apply in the case of proceedings commenced after the date of the
enactment of this Act.

SEC. 4. PROTECTING THE PRIVACY OF TAXPAYERS.

(a) Civil Penalty for Unauthorized Access of Returns and Return
Information.--Section 7431 of the Internal Revenue Code of 1986
(relating to civil damages for unauthorized disclosure of returns and
return information) is amended--
(1) by inserting ''or accesses'' after ''discloses'' in
subsection (a)(1),
(2) by inserting ''or Access'' after ''Disclosure'' in the
heading for subsection (a)(1),
(3) by inserting ''(or former officer or employee)'' after
''officer or employee'' both places it appears in subsection
(a),
(4) by inserting ''or access'' after ''disclosure'' each
place it appears in subsections (b), (c)(1), and (d),
(5) by inserting ''the earlier of notification to or''
after ''after the date of'' in subsection (d), and
(6) by inserting ''or access'' after ''disclosure'' in the
heading.
(b) Criminal Penalty for Unauthorized Access of Returns and Return
Information.--Section 7213(a)(1) of the Internal Revenue Code of 1986
(relating to Federal employees and other persons) is amended--
(1) by striking ''this paragraph'' and inserting ''this
subparagraph'',
(2) by striking ''It shall be unlawful'' and inserting the
following:
''(A) Disclosure.--It shall be unlawful'', and
(3) by adding at the end the following new subparagraph:
''(B) Access.--It shall be unlawful for any
officer, employee, or other person described in
subparagraph (A) willfully to access without
authorization any return or return information (as
defined in section 6103(b)). Any violation of this
subparagraph shall be punishable by dismissal from
office or discharge from employment and, further, shall
be a misdemeanor punishable upon conviction by a fine
in any amount not exceeding $1,000, or imprisonment of
not more than 1 year, or both, together with costs of
prosecution, and, if necessary, by dismissal from
office or discharge from employment.''.
(c) Notification of Unauthorized Access.--Section 6103 of the
Internal Revenue Code of 1986 (relating to confidentiality and
disclosure of returns and return information) is amended by
redesignating subsection (q) as subsection (r) and by inserting after
subsection (p) the following new subsection:
''(q) Unauthorized Access Prohibited.--
''(1) In general.--Except as authorized by this title, no
officer or employee (or former officer or employee) of the
United States shall access any return or return information.
''(2) Notification.--Upon discovery that a taxpayer's
return or return information has been accessed in violation of
paragraph (1), the taxpayer shall be notified immediately.''.
(d) Conforming Amendment.--The table of sections for subchapter B
of chapter 76 of the Internal Revenue Code of 1986 is amended by
inserting ''or access'' after ''disclosure'' in the item relating to
section 7431.
(e) Effective Date.--The amendments made by this section shall
apply to actions by officers or employees after the date of the
enactment of this Act.

SEC. 5. LIMITATIONS ON EXAMINATIONS.

(a) In General.--Section 7602 of the Internal Revenue Code of 1986
(relating to examination of books and witnesses) is amended by adding
at the end the following new subsection:
''(d) Limitations on Authority To Examine.--In taking any action
under subsection (a), the Secretary--
''(1) shall demonstrate, upon demand of any person
described in subsection (a), reasonable justification (and not
random selection) for initiating an examination of a return,
and
''(2) shall not--
''(A) initiate an examination of a return or issue
of a return if such return or issue of a return has
previously been examined, or
''(B) extend back an examination under subsection
(a), once initiated, beyond a 3-taxable-year period
ending on the day before the beginning of the taxable
year which includes the date of initiation,
except upon court approval if in the course of an investigation
into possible criminal activity.''.
(b) Effective Date.--The amendment made by this section shall apply
to examinations initiated after the date of the enactment of this Act.

SEC. 6. EXTENSION OF TIME TO PAY TAX AFTER NOTICE AND DEMAND.

(a) In General.--Section 6651(a)(3) of the Internal Revenue Code of
1986 (relating to addition to the tax) is amended by striking ''21
calendar days'' and inserting ''90 calendar days''.
(b) Effective Date.--The amendment made by this section shall apply
to notices and demands given after the date of the enactment of this
Act.

SEC. 7. ENSURING THE INTEGRITY OF JUDICIAL PROCEEDINGS.

(a) In General.--Subchapter B of chapter 76 of the Internal Revenue
Code of 1986 (relating to proceedings by taxpayers and third parties)
is amended by redesignating section 7436 as section 7437 and by
inserting after section 7435 the following new section:

''SEC. 7436. DECLARATORY JUDGMENTS RELATING TO SECRETARIAL
NONACQUIESCENCE.

''In a case of actual controversy involving the Secretary's
decision to not acquiesce with respect to conclusions of law in
identical or similar cases to a case or cases previously decided within
the same court jurisdiction or appellate circuit, upon the filing of an
appropriate pleading and the exhaustion of administrative remedies
available to the petitioner within the Internal Revenue Service, the
district court for such jurisdiction may make a declaration with
respect to the Secretary's decision. Any such declaration shall have
the force and effect of a final judgment or decree of the district
court and shall be reviewable as such.''.
(b) Conforming Amendment.--The table of sections for such
subchapter B is amended by striking the item relating to section 7436
and inserting the following new items:

''Sec. 7436. Declaratory judgments
relating to secretarial
nonacquiescence.
''Sec. 7437. Cross references.''.
(c) Effective Date.--The amendments made by this section shall
apply to court proceedings initiated after the date of the enactment of
this Act.

SEC. 8. LIMITATIONS ON ASSET SEIZURES AND LEVIES.

(a) In General.--Section 6331(a) of the Internal Revenue Code of
1986 (relating to levy and distraint) is amended by inserting '', upon
the consent of an appropriate court,'' after ''it shall be lawful for
the Secretary''.
(b) Effective Date.--The amendment made by this section shall apply
to levies initiated after the date of the enactment of this Act.

SEC. 9. NO INTEREST ON PENALTIES, ADDITIONAL AMOUNTS, AND ADDITIONS TO
TAX.

(a) In General.--Section 6601(e)(2) of the Internal Revenue Code of
1986 (relating to applicable rules) is amended to read as follows:
''(2) No interest on penalties, additional amounts, and
additions to tax.--Interest shall not be imposed under
subsection (a) in respect of any assessable penalty, additional amount,
or addition to tax.''.
(b) Effective Date.--The amendment made by this section shall apply
to notices and demands given after the date of the enactment of this
Act.

SEC. 10. INTEREST RATE FOR OVERPAYMENTS TO EQUAL RATE FOR
UNDERPAYMENTS.

(a) In General.--Section 6621(a) of the Internal Revenue Code of
1986 (relating to determination of rate of interest) is amended to read
as follows:
''(a) General Rule.--The overpayment rate and the underpayment rate
established under this section shall be the Federal short-term rate
determined under subsection (b).''.
(b) Conforming Amendment.--Section 6621 of the Internal Revenue
Code of 1986 (relating to determination of rate of interest) is amended
by striking subsection (c).
(c) Effective Date.--The amendments made by this section shall
apply for purposes of determining interest to periods after the date of
the enactment of this Act.

SEC. 11. FAIRNESS WHEN COLLECTING A TAX DUE TO MATHEMATICAL AND
CLERICAL ERRORS.

(a) In General.--Section 6404(d) of the Internal Revenue Code of
1986 (relating to abatements) is amended to read as follows:
''(d) Abatement of Interest, Penalty, Additional Amount, and
Addition to Tax Attributable to Certain Mathematical or Clerical
Errors.--In the case of an assessment of additional tax attributable to
a mathematical or clerical error (as defined in section 6213(g)(2)),
the Secretary shall abate any interest, penalty, additional amount, and
addition to tax with respect to such assessment if, within 60 days
after notice of such assessment is sent under section 6213(b)(1) by
certified mail or registered mail, the taxpayer pays, or files a
request for an abatement of, such assessment.''.
(b) Effective Date.--The amendment made by this section shall apply
to notices filed after the date of the enactment of this Act.
Example Output:
Internal Revenue Service Accountability Act - Amends the Internal Revenue Code to impose a fine or imprisonment upon any U.S. officer or employee who willfully and maliciously disregards any revenue law or related regulation relating to any proceeding against a taxpayer.
Allows, if litigation costs are awarded, a portion of the costs to be assessed against any current or former Internal Revenue Service officer or employee (prohibiting Government reimbursement) if the proceeding resulted from any arbitrary, capricious, or malicious act of the officer or employee. Allows Government defense of the officer or employee, but makes the officer or employee liable for defense costs if the employee is found liable for litigation costs. Imposes similar liabilities regarding civil damages for a failure to release a lien or for certain unauthorized collection actions.
Amends provisions allowing civil damages for disclosure of returns and return information to allow the damages for access as well as disclosure and apply the provisions to former as well as current officers and employees. Provides for dismissal from office or discharge from employment, a fine or imprisonment, and costs of prosecution for unauthorized access. Prohibits unauthorized access and, on discovery of unauthorized access, requires immediate taxpayer notification.
Requires reasonable justification (not random selection) for examining a return. Prohibits, except on court approval, a second examination of a return or extending an examination back beyond three taxable years.
Extends from 21 to 90 calendar days after notice and demand the deadline to pay a tax required to be shown on certain returns but not shown.
Allows a district court to rule on a decision by the Secretary of the Treasury to not acquiesce regarding conclusions of law in identical, similar, or previously-decided cases.
Requires court consent for a levy to collect a tax.
Prohibits interest on assessable penalties, additional amounts, or additions to tax.
Sets the interest rate for overpayments and underpayments (the same rate for both).
Modifies requirements regarding abatement of interest, penalties, additional amounts, or additions to tax attributable to a mathematical or clerical error.