115 HR 5444 RH: Taxpayer First Act
U.S. House of Representatives
2018-04-10
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.
(a)This Act may be cited as the Taxpayer First Act
. (b)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)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. <enum>I</enum><header>Independent appeals process</header> <section id="H5E84721C8E9A4AC4B6A8FC0C425BB705"><enum>101.</enum><header>Establishment of Internal Revenue Service Independent Office of Appeals</header> <subsection id="H8944EE4C7F634670819887DBFFCF6398"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803</external-xref> is amended by adding at the end the following new subsection:</text>
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<subsection id="HB5FEB5D38B1B40E4BD2196D3DCA87115"><enum>(e)</enum><header>Independent Office of Appeals</header>
<paragraph id="H6933A6610DAC4E089890D4B5AF27130E"><enum>(1)</enum><header>Establishment</header><text display-inline="yes-display-inline">There is established in the Internal Revenue Service an office to be known as the <quote>Internal Revenue Service Independent Office of Appeals</quote>.</text> </paragraph><paragraph id="H5E674E93811449CF8644BDB9D5CA6030"><enum>(2)</enum><header>Chief of Appeals</header> <subparagraph id="HC1A5109D39234E87AEA015F41782AA97"><enum>(A)</enum><header>In general</header><text>The Internal Revenue Service Independent Office of Appeals shall be under the supervision and direction of an official to be known as the <quote>Chief of Appeals</quote>. 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.</text>
</subparagraph><subparagraph id="HE445BF4F5D7C46EEBE52DC4DF4EFE9F3"><enum>(B)</enum><header>Appointment</header><text>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.</text>
</subparagraph><subparagraph id="H443AB457CA1F4CD0B6794B1A7C45F679"><enum>(C)</enum><header>Qualifications</header><text display-inline="yes-display-inline">An individual appointed under subparagraph (B) shall have experience and expertise in—</text> <clause id="H09D4214632C84BE7835981EAC2BE649B"><enum>(i)</enum><text>administration of, and compliance with, Federal tax laws,</text>
</clause><clause id="HF0F80717C1C04983B2703B66A20B43C3"><enum>(ii)</enum><text>a broad range of compliance cases, and</text> </clause><clause id="H04E8A060817B4F939EC5C04EEB8C65FB"><enum>(iii)</enum><text>management of large service organizations.</text>
</clause></subparagraph></paragraph><paragraph id="HA598BACABED84724AEC0A9047459B155"><enum>(3)</enum><header>Purposes and duties of Office</header><text>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—</text>
<subparagraph id="H9457B522CF25449AA3B1444CD96CA09E"><enum>(A)</enum><text>is fair and impartial to both the Government and the taxpayer,</text> </subparagraph><subparagraph id="HB3C49E2F66764BB0B8D3A7A2F1F1CA38"><enum>(B)</enum><text>promotes a consistent application and interpretation of, and voluntary compliance with, the Federal tax laws, and</text>
</subparagraph><subparagraph id="H17B84F6C505B4677BDA26555C4C60D68"><enum>(C)</enum><text display-inline="yes-display-inline">enhances public confidence in the integrity and efficiency of the Internal Revenue Service.</text> </subparagraph></paragraph><paragraph id="HD0FA0355DEA64EEEB1DFBDEBFC311219"><enum>(4)</enum><header>Right of appeal</header><text>The resolution process described in paragraph (3) shall be generally available to all taxpayers.</text>
</paragraph><paragraph id="H8311C8A20F8242B19649EED9EA1E7DAC"><enum>(5)</enum><header>Limitation on designation of cases as not eligible for referral to Independent Office of Appeals</header>
<subparagraph id="HC608584A9D45429CB2D58B3917D347F5"><enum>(A)</enum><header>In general</header><text>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—</text>
<clause id="HD7C0FC606FD5458B8994A52F55103610"><enum>(i)</enum><text>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</text>
</clause><clause id="H7C6B7D19FC0240FAB88978A0E54F9AF4"><enum>(ii)</enum><text>describes the procedures proscribed under subparagraph (C) for protesting the decision to deny the request.</text>
</clause></subparagraph><subparagraph id="H9BDC318915FB451AA97BC4FAE673ED39"><enum>(B)</enum><header>Report to Congress</header><text>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.</text>
</subparagraph><subparagraph id="H5C75E4F6B3F0438CBD4B34A92B233739"><enum>(C)</enum><header>Procedures for protesting denial of request</header><text>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).</text>
</subparagraph><subparagraph id="H39F4CF00434E451B920A3A6526A22BBF"><enum>(D)</enum><header>Not applicable to frivolous positions</header><text display-inline="yes-display-inline">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)).</text>
</subparagraph></paragraph><paragraph id="H3031D5B89A794A1895EE30E2B904E99A"><enum>(6)</enum><header>Staff</header>
<subparagraph id="H212B9E88C5DF4601BEBDD15B678547FB"><enum>(A)</enum><header>In general</header><text>All personnel in the Internal Revenue Service Independent Office of Appeals shall report to the Chief of Appeals.</text>
</subparagraph><subparagraph id="H2E45EC5FABDB4A8A80AFF9CD0FDFBDD6"><enum>(B)</enum><header>Access to staff of Office of the Chief Counsel</header><text>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.</text>
</subparagraph></paragraph><paragraph id="HD1A49D67BBFE4241B06C6F77B797429C"><enum>(7)</enum><header>Access to case files</header>
<subparagraph id="HC000CCB40EEC471F99C61815BBAFF7E6"><enum>(A)</enum><header>In general</header><text>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.</text>
</subparagraph><subparagraph id="H563F0F181DD34CE89F62ED316B8AA639"><enum>(B)</enum><header>Taxpayer election to expedite conference</header><text>If the taxpayer so elects, subparagraph (A) shall be applied by substituting <quote>the date of such conference</quote> for <quote>10 days before the date of such conference</quote>.</text> </subparagraph><subparagraph id="H61363FFBE81B4C99AFAE9E3A36B59FE4"><enum>(C)</enum><header>Specified taxpayer</header><text>For purposes of this paragraph—</text>
<clause id="HABB00EC7F0384A07BBE8BDD42C51B50A"><enum>(i)</enum><header>In general</header><text>The term <quote>specified taxpayer</quote> means—</text> <subclause id="HC539C010D54E4A4FAFD4286F851898F1"><enum>(I)</enum><text>in the case of any taxpayer who is a natural person, a taxpayer whose adjusted gross income does not exceed $400,000, and</text>
</subclause><subclause id="H143B19C8AB7F4374865AEE165CA993C1"><enum>(II)</enum><text>in the case of any other taxpayer, a taxpayer whose gross receipts do not exceed $5,000,000.</text> </subclause></clause><clause id="H3ACF46B82102474B921771D85127352F"><enum>(ii)</enum><header>Aggregation rule</header><text>Rules similar to the rules of section 448(c)(2) shall apply for purposes of clause (i)(II).</text></clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H7A4AE2C5B61B4F008FA8FD8748AC9452"><enum>(b)</enum><header>Conforming amendments</header>
<paragraph id="H9A030C9C883F49A995FBC9708DD543A0"><enum>(1)</enum><text>The following provisions are each amended by striking <quote>Internal Revenue Service Office of Appeals</quote> and inserting <quote>Internal Revenue Service Independent Office of Appeals</quote>:</text> <subparagraph id="H03149AC3E9C54D4B8DCD548A384E9BC3"><enum>(A)</enum><text>Section 6015(c)(4)(B)(ii)(I).</text>
</subparagraph><subparagraph id="H0DC11F57676549339C24F6634716590D"><enum>(B)</enum><text>Section 6320(b)(1).</text> </subparagraph><subparagraph id="HD4F0EE0513D24976B6A333DED968C9BC"><enum>(C)</enum><text>Subsections (b)(1) and (d)(3) of section 6330.</text>
</subparagraph><subparagraph id="H71A7EB143B934748ACEAD064A3B98768"><enum>(D)</enum><text>Section 6603(d)(3)(B).</text> </subparagraph><subparagraph id="H46E29BEDFF2541D4962D989D2FAE4A26"><enum>(E)</enum><text>Section 6621(c)(2)(A)(i).</text>
</subparagraph><subparagraph id="H2CDE8EEB8C8D4EC889C44E346B0C320C"><enum>(F)</enum><text>Section 7122(e)(2).</text> </subparagraph><subparagraph id="H840CADB69970409F97FEF250A9FE1373"><enum>(G)</enum><text>Subsections (a), (b)(1), (b)(2), and (c)(1) of section 7123.</text>
</subparagraph><subparagraph id="HC8E2A0B785434F84B5F1DCB27F27D8FF"><enum>(H)</enum><text>Subsections (c)(7)(B)(i, and (g)(2)(A) of section 7430.</text> </subparagraph><subparagraph id="H46C70526B57243A4B98A842B526F5088"><enum>(I)</enum><text>Section 7522(b)(3).</text>
</subparagraph><subparagraph id="HF54D3E36CFAF49B28926A94F7D246C08"><enum>(J)</enum><text>Section 7612(c)(2)(A).</text> </subparagraph></paragraph><paragraph id="H439FC8CC824D457B9EA3F5C8DCB35350"><enum>(2)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7430">Section 7430(c)(2)</external-xref> is amended by striking <quote>Internal Revenue Service Office of Appeals</quote> each place it appears and inserting <quote>Internal Revenue Service Independent Office of Appeals</quote>.</text>
</paragraph><paragraph id="HAF098DB489A745DA8FC1DFA36A739547"><enum>(3)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/6330">section 6330(d)(3)</external-xref> is amended by inserting <quote><header-in-text level="paragraph" style="OLC">Independent</header-in-text></quote> after <quote><header-in-text level="paragraph" style="OLC">IRS</header-in-text></quote>.</text> </paragraph></subsection><subsection id="HD5BB5BF2A7414AFCA379B0A5CFB6D055"><enum>(c)</enum><header>Other references</header><text>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.</text>
</subsection><subsection id="H360E1CCC37574FBA93177727A1A5B4C7"><enum>(d)</enum><header>Savings provisions</header><text>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).</text>
</subsection><subsection id="HB326EAB1546E428CBA8BBCBFA4988B98"><enum>(e)</enum><header>Effective date</header>
<paragraph id="H329C9CF341C04079ACB32787371D1E54"><enum>(1)</enum><header>In general</header><text>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.</text>
</paragraph><paragraph id="HA562F8109E374D09A5A9CF8A2475FDD7"><enum>(2)</enum><header>Access to case files</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(e)(7)</external-xref> 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.</text>
</paragraph></subsection></section><enum>II</enum><header>Improved Service</header>
<section id="HC12191A274B042C994B8239F41F09738"><enum>201.</enum><header>Comprehensive customer service strategy</header>
<subsection id="H79B0755ED7624AD3B08C2A0DB21198E7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text>
<paragraph id="HC6D5271E51BB45BBBC39D2B791EB72CA"><enum>(1)</enum><text>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,</text>
</paragraph><paragraph id="H245609250385497498C0077A352D749A"><enum>(2)</enum><text>a thorough assessment of the services that the Internal Revenue Service can co-locate with other Federal services or offer as self-service options,</text>
</paragraph><paragraph id="HC96E78B84E7D4C6EA625AF35F0CB0508"><enum>(3)</enum><text>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),</text>
</paragraph><paragraph id="HB0FADBE4204049CBAEBCFA55E8983597"><enum>(4)</enum><text>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</text>
</paragraph><paragraph id="H62C85EFA96EB43B4829ED018CCB2AC63"><enum>(5)</enum><text>identified metrics and benchmarks for quantitatively measuring the progress of the Internal Revenue Service in implementing such strategy.</text>
</paragraph></subsection><subsection id="H1BBBD5871ED543DE93DA168A9AA108E6"><enum>(b)</enum><header>Updated guidance and training materials</header><text>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.</text>
</subsection></section><section id="HDDA5E823DF924DFCA736D8CE1A7CB412"><enum>202.</enum><header>IRS Free File Program</header>
<subsection id="HBC692E6C22BC4735998195F924F94D13"><enum>(a)</enum><header>In general</header>
<paragraph id="H8C21D91EBB5E4EB6812B7FB96D405558"><enum>(1)</enum><text>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.</text>
</paragraph><paragraph id="HD9653F587C6143FEB308F697CA0BED28"><enum>(2)</enum><text>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.</text>
</paragraph><paragraph id="H1B8854240F3F4716AEFF121E098E2266"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text>
</paragraph><paragraph id="H1566B30A7BF2428A99D0CCEBEB4B7CAF"><enum>(4)</enum><text>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).</text>
</paragraph><paragraph id="HEB2E5CDAA12E4A5682DDAB54ABDD0AD6"><enum>(5)</enum><text>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.</text>
</paragraph></subsection><subsection id="HC16CC084E1624DF48BD19D49A06ADC5E"><enum>(b)</enum><header>Innovations</header><text display-inline="yes-display-inline">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.</text>
</subsection></section><section id="H525776EB2FC24D39930ED4383FA5EA4E"><enum>203.</enum><header>Low-income exception for payments otherwise required in connection with a submission of an
offer-in-compromise</header>
<subsection id="H0D34304ACCE1432082CF1155E3780AA9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7122">Section 7122(c)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H1EF10B6DEF604294A10F7C8D78317A2D" reported-display-style="italic" style="OLC"> <paragraph id="H3443F7315B994582BD85D60DCE80EAA3"><enum>(3)</enum><header>Exception for low-income taxpayers</header><text display-inline="yes-display-inline">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).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HBC5E5A29B92541BDB42DE7F6E75272E4"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to offers-in-compromise submitted after the date of the enactment of this Act.</text>
</subsection></section><enum>III</enum><header>Sensible Enforcement</header>
<section commented="no" display-inline="no-display-inline" id="H914C0742DB4C451CACE9055905227CD1"><enum>301.</enum><header>Internal Revenue Service seizure requirements with respect to structuring transactions</header><text display-inline="no-display-inline">Section 5317(c)(2) of title 31, United States Code, is amended—</text> <paragraph commented="no" id="H0CCC833F8FEF4C1293969D54DEE167DC"><enum>(1)</enum><text>by striking <quote>Any property</quote> and inserting the following:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H45B82F2363D148B3869902543197D3D4" reported-display-style="italic" style="OLC">
<subparagraph commented="no" id="H08DF9E9962A34B83BC17A59EF6917321"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Any property</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block> </paragraph><paragraph commented="no" id="H107621B7899D403C85CE11DDFD654950"><enum>(2)</enum><text>by adding at the end the following:</text>
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<subparagraph commented="no" id="H662C6DD91E4E4D2F89709352DC0D943A"><enum>(B)</enum><header>Internal Revenue Service seizure requirements with respect to structuring transactions</header>
<clause id="H926DA5F8D2314A13A1C2989E141C0F26"><enum>(i)</enum><header>Property derived from an illegal source</header><text display-inline="yes-display-inline">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.</text>
</clause><clause id="HA817C500E00C4C5C97872DA7BFE0062C"><enum>(ii)</enum><header>Notice</header><text>Not later than 30 days after property is seized by the Internal Revenue Service pursuant to subparagraph (A), the Internal Revenue Service shall—</text>
<subclause id="H84E7A63DA1B84240B313CB928F67FD44"><enum>(I)</enum><text>make a good faith effort to find all persons with an ownership interest in such property; and</text> </subclause><subclause id="H3531E5DD457841FFB8AEA572EAE50ACA"><enum>(II)</enum><text>provide each such person with a notice of the seizure and of the person’s rights under clause (iv).</text>
</subclause></clause><clause id="H70FD972A28D04F569DF9E52629E1B240"><enum>(iii)</enum><header>Extension of notice under certain circumstances</header><text display-inline="yes-display-inline">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.</text>
</clause><clause id="H71B22DB6A1CA4F059856B69BD2B20DC1"><enum>(iv)</enum><header>Post-seizure hearing</header><text display-inline="yes-display-inline">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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section><section id="H2A7D8AD4A56C46DE8C17912BD421E036"><enum>302.</enum><header>Exclusion of interest received in action to recover property seized by the Internal Revenue Service
based on structuring transaction</header>
<subsection id="HB61D6FFDE23B4A9999367CA56E0BCBF8"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part III of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting before section 140 the following new section:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HDB8C87A1973E4E1A8CA1A5FC011DC854" reported-display-style="italic" style="OLC">
<section id="HA372D59CCECB4CFAA29D87695E5819A0"><enum>139G.</enum><header>Interest received in action to recover property seized by the Internal Revenue Service based on
structuring transaction</header><text display-inline="no-display-inline">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 <external-xref legal-doc="usc" parsable-cite="usc/26/5324">section 5324</external-xref> of such title.</text></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HD1A3D62689A04211A1FA2148CD9BDDB8"><enum>(b)</enum><header>Clerical amendment</header><text>The table of sections for part III of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> is amended by inserting before the item relating to section 140 the following new item:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H3C74125FF64E4390A47892B1C0AFC6BC" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" regeneration="no-regeneration" reported-display-style="italic">
<toc-entry level="section">Sec. 139G. Interest received in action to recover property seized by the Internal Revenue Service
based on structuring transaction.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H7604982100404374982EF87F454648B1"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to interest received on or after the date of the enactment of this Act.</text>
</subsection></section><section id="H6D347D7756F44341886064AA32BB1AB8"><enum>303.</enum><header>Clarification of equitable relief from joint liability</header>
<subsection id="H82DC36DCC45740BD93BDEEBF40DE3506"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6015">Section 6015</external-xref> is amended—</text> <paragraph id="HDC5087F36A5E43AC9634D1842BF0A4C5"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (e), by adding at the end the following new paragraph:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H1D35EE150B9142288DAC97C632FE6C6A" reported-display-style="italic" style="OLC">
<paragraph id="H8A03F64C48304DE38C213968F6D31E84"><enum>(7)</enum><header>Standard and scope of review</header><text display-inline="yes-display-inline">Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon—</text>
<subparagraph id="HD60B0C1F9A784A30862B01BB29827EA9"><enum>(A)</enum><text display-inline="yes-display-inline">the administrative record established at the time of the determination, and</text> </subparagraph><subparagraph id="H21DB331A8514419FA513EB7D4A48CE2A"><enum>(B)</enum><text display-inline="yes-display-inline">any additional newly discovered or previously unavailable evidence.</text></subparagraph></paragraph><after-quoted-block>, and</after-quoted-block></quoted-block>
</paragraph><paragraph id="HF5EE5E67189F422D8ED1EFD1645413FD"><enum>(2)</enum><text>by amending subsection (f) to read as follows:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HD825ADDC972E4224A4BB922F9152C129" reported-display-style="italic" style="OLC"> <subsection id="H8F62C72AA7FE4F1B8D16870123A84455"><enum>(f)</enum><header>Equitable relief</header> <paragraph id="H766C5CB86C4D462CA10698766E5A2CE1"><enum>(1)</enum><header>In general</header><text>Under procedures prescribed by the Secretary, if—</text>
<subparagraph id="H7120897FDB77445B860792AC6EDCB96D"><enum>(A)</enum><text>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</text>
</subparagraph><subparagraph id="H6ECADFF7E3654E2A8FBD1E41EFDA2C68"><enum>(B)</enum><text>relief is not available to such individual under subsection (b) or (c),</text> </subparagraph><continuation-text continuation-text-level="paragraph">the Secretary may relieve such individual of such liability.</continuation-text></paragraph><paragraph id="H96FD83A11E054B33B8234626B34D6BC3"><enum>(2)</enum><header>Limitation</header><text>A request for equitable relief under this subsection may be made with respect to any portion of any liability that—</text>
<subparagraph id="HE37FE19042B143819D3A6C7B9C56CF70"><enum>(A)</enum><text>has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or</text>
</subparagraph><subparagraph id="H996E03D9258B4B119BFED4B8EC5682F2"><enum>(B)</enum><text>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.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H20E4C49FEFFB411180E50CF502889C89"><enum>(b)</enum><header>Effective date</header><text>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.</text>
</subsection></section><section id="H510D975D605A4DFFB4C06CF0254F6B7B"><enum>304.</enum><header>Modification of procedures for issuance of third-party summons</header>
<subsection commented="no" id="HF384AD07676B4CA0AE49291028021D25"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7609">Section 7609(f)</external-xref> is amended by adding at the end the following flush sentence:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HAB8F477C08E443E1BF16CC4F8C0DEFB5" reported-display-style="italic" style="OLC"> <quoted-block-continuation-text commented="no" quoted-block-continuation-text-level="subsection">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.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection id="H2084B92D9505474AB8EB315D43979FC9"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to summonses served after the date of the enactment of this Act.</text>
</subsection></section><section id="H5CC9FF5DBD344069A7BB4EDE6638C918"><enum>305.</enum><header>Establishment of income threshold for referral to private debt collection</header>
<subsection id="H08602AA5838F4419B11BB3C82DEAD4F0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6306">Section 6306(d)(3)</external-xref> is amended by striking <quote>or</quote> at the end of subparagraph (C), by adding <quote>or</quote> at the end of subparagraph (D), and by inserting after subparagraph (D) the following new subparagraph:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HE8D80271BEA945C5B561F78C9EA01576" reported-display-style="italic" style="OLC">
<subparagraph id="H6490C968C71446F5AB6F770B3DB5135A"><enum>(E)</enum><text display-inline="yes-display-inline">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),</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H75415890C8654E24ADDA207CC9D87BC6"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section 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.</text>
</subsection></section><section id="HCCA82B8AE94E403CA00A336C73936638"><enum>306.</enum><header>Reform of notice of contact of third parties</header>
<subsection id="H62025268A98A40E6832FC0400B466766"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7602">Section 7602(c)(1)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HE40C946D7B7149ADBFD06E380280F41A" reported-display-style="italic" style="OLC"> <paragraph id="H0874735330FB46CF827215511CB550DE"><enum>(1)</enum><header>General notice</header><text display-inline="yes-display-inline">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—</text>
<subparagraph id="HF1A95FD734A84ADEBEC57D8D75350211"><enum>(A)</enum><text display-inline="yes-display-inline">informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period, and</text>
</subparagraph><subparagraph id="HA85CFBD15F404342B4AEFDF2DA226040"><enum>(B)</enum><text>except as otherwise provided by the Secretary, is provided to the taxpayer not later than 45 days before the beginning of such period.</text>
</subparagraph><continuation-text continuation-text-level="paragraph">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.</continuation-text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HB4CF020A402841B38FC9FE2DFC59E265"><enum>(b)</enum><header>Effective date</header><text>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.</text>
</subsection></section><section id="H919728469AE0462EAB07D180D16BE58F"><enum>307.</enum><header>Modification of authority to issue designated summons</header>
<subsection id="HDB8EDF71EB884AE890263E7C81D06A40"><enum>(a)</enum><header>In general</header><text>Clause (i) of <external-xref legal-doc="usc" parsable-cite="usc/26/6503">section 6503(j)(2)(A)</external-xref> is amended to read as follows:</text> <quoted-block act-name="" changed="added" committee-id="HWM00" id="H565F648E729C4500AC9D56B331DB6FB0" reported-display-style="italic" style="OLC"> <clause id="H13B8B180400A496FA0AEE1F28A34F4EE"><enum>(i)</enum><text>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—</text>
<subclause id="H779D8D07F8BF45DFBFC1CDAAC8DD1588"><enum>(I)</enum><text>states facts clearly establishing that the Secretary has made reasonable requests for the information that is the subject of the summons, and</text>
</subclause><subclause id="HF5D1AA6EF39C492A9749AE16127E61C1"><enum>(II)</enum><text>is attached to such summons,</text></subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection commented="no" id="H6EC0722265444F7282EA57F0BFAB2C6A"><enum>(b)</enum><header>Establishment that reasonable requests for information were made</header><text>Subsection (j) of <external-xref legal-doc="usc" parsable-cite="usc/26/6503">section 6503</external-xref> is amended by adding at the end the following new paragraph:</text>
<quoted-block act-name="" changed="added" committee-id="HWM00" id="H449FA924F3BB4604B7188E2A01BC3382" reported-display-style="italic" style="OLC">
<paragraph commented="no" id="H3C7A31E6B8C947DDBB18FCCC03512254"><enum>(4)</enum><header>Establishment that reasonable requests for information were made</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HB0600082C7B34771867CD66E5763C799"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to summonses issued after the date of the enactment of this Act.</text>
</subsection></section><section id="H3087C262D0EA4EC4B0FA63D97A07633B"><enum>308.</enum><header>Limitation on access of non-Internal Revenue Service employees to returns and return information</header>
<subsection id="H0C031605CF9B48449899B0A40521BCBD"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7602">Section 7602</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" committee-id="HWM00" id="H9C733018DA9040FE93B906DF4E237F0A" reported-display-style="italic" style="OLC"> <subsection id="H3608E9928DA44C8DA129089375E898E6"><enum>(f)</enum><header>Limitation on access of persons other than Internal Revenue Service officers and employees</header><text>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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H94BB189D77B44B2E8317E22CA0598AF2"><enum>(b)</enum><header>Effective date</header>
<paragraph id="HCDC9A51A8AAE4DEF9B094655AC4C1F52"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the amendment made by this section shall take effect on the date of the enactment of this Act.</text>
</paragraph><paragraph id="H1FA9A104642145D4A7463F9B67E3B897"><enum>(2)</enum><header>Application to contracts in effect</header><text>The amendment made by this section shall apply to any contract in effect under <external-xref legal-doc="usc" parsable-cite="usc/26/6103">section 6103(n)</external-xref> 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.</text>
</paragraph></subsection></section><enum>IV</enum><header>Organizational modernization</header>
<section id="HC6CC45C647514BA3AD2ABBF9F9C22D66"><enum>401.</enum><header>Modification of title of Commissioner of Internal Revenue and related officials</header>
<subsection id="H1A501BF1FC8245E9B518E60ADCE02A08"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(a)(1)(A)</external-xref> is amended by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text> </subsection><subsection id="H9325E488DB414F67B24181583455926E"><enum>(b)</enum><header>Conforming amendments related to section 7803</header> <paragraph id="H9E03D3F5937A45F7BC54C4865319A015"><enum>(1)</enum><text display-inline="yes-display-inline">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 <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text>
</paragraph><paragraph id="HECBB75F59FE949A9B9051EA86CAAE11C"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(b)(2)(A)</external-xref> is amended by striking <quote>Commissioner’s</quote> and inserting <quote>Administrator’s</quote>.</text> </paragraph><paragraph id="H258E1DAEDBD54797A2F17BFA6242BC1C"><enum>(3)</enum><text>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 <quote>Commissioner</quote> each place it appears therein and inserting <quote>Administrator</quote>.</text>
</paragraph><paragraph id="HBFF397327731457CBCB608C1C9B2D0A7"><enum>(4)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7803">section 7803</external-xref> is amended by striking <quote><header-in-text level="section" style="OLC">Commissioner of Internal Revenue</header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC">Administrator of the Internal Revenue Service</header-in-text></quote>.</text> </paragraph><paragraph id="H1DE7A93C39124B048635F63424DABAA7"><enum>(5)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7803">section 7803(a)</external-xref> is amended by striking <quote><header-in-text level="subsection" style="OLC">Commissioner of Internal Revenue</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">Administrator of the Internal Revenue Service</header-in-text></quote>.</text>
</paragraph><paragraph id="HBBE5B0B1E4D6466EA0AADCE7CDCE666A"><enum>(6)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7803">section 7803(c)(3)</external-xref> is amended by striking <quote><header-in-text level="paragraph" style="OLC">Commissioner</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Administrator</header-in-text></quote>.</text> </paragraph><paragraph id="HFE0DD702318B4EA19E6558BB14C9E8F7"><enum>(7)</enum><text>The table of sections for subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/80">chapter 80</external-xref> is amended by striking the item relating to section 7803 and inserting the following new item:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HF2633670D4274A3BBA936882CB34EA63" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" regeneration="no-regeneration" reported-display-style="italic">
<toc-entry level="section">Sec. 7803. Administrator of the Internal Revenue Service; other officials.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H9D723D823DE5481C93FABFBF882A6523"><enum>(c)</enum><header>Other conforming amendments to the Internal Revenue Code of 1986</header>
<paragraph id="HFD215A9B6A084CE496DE8BE919AA08C1"><enum>(1)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6307">Section 6307(c)</external-xref> is amended by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text> </paragraph><paragraph id="H953D2E5A64D74CD8A5AD9FEF1365A3C5"><enum>(2)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6673">Section 6673(a)(2)(B)</external-xref> is amended by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text>
</paragraph><paragraph id="H48718581AD9F410EAE0785FF7E6811EF"><enum>(3)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6707">Section 6707(c)</external-xref> is amended by striking <quote>Commissioner</quote> and inserting <quote>Administrator</quote>.</text> </paragraph><paragraph id="HC4C6A192917D4EC0999EA7AC07B62D3C"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6707A">Section 6707A(d)</external-xref> is amended—</text>
<subparagraph id="HD56139098F5D4F419480C707DDE0361F"><enum>(A)</enum><text>in paragraph (1), by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>, and</text> </subparagraph><subparagraph id="HEF19368134CD4226B4013E345FCE137E"><enum>(B)</enum><text>in paragraph (3), by striking <quote>Commissioner</quote> each place it appears and inserting <quote>Administrator</quote>.</text>
</subparagraph></paragraph><paragraph id="HE5FD9FE9D3DE47488B9C29B35C9DAFFF"><enum>(5)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="H72AE2591325144379C39B6EE4427C153"><enum>(A)</enum><text>Subsections (a) and (g) of section 7345 are each amended by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text> </subparagraph><subparagraph changed="added" committee-id="HWM00" id="H19CD69B0EEEA4EC5821FC11265A8B0C8" indent="up1" reported-display-style="italic"><enum>(B)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7345">Section 7345(g)</external-xref> is amended—</text>
<clause id="HF51FBD90E8E845938F03CB96B228F1A4"><enum>(i)</enum><text>by striking <quote>Deputy Commissioner for Services and Enforcement</quote> and inserting <quote>Deputy Administrator for Services and Enforcement</quote>, and</text> </clause><clause id="H945E9C7001174AB39BEAEF5CD806447E"><enum>(ii)</enum><text>by striking <quote>Commissioner of an operating division</quote> and inserting <quote>Administrator of an operating division</quote>.</text>
</clause></subparagraph><subparagraph changed="added" committee-id="HWM00" id="HB77364AC721444ABAC55AB6D31F0658D" indent="up1" reported-display-style="italic"><enum>(C)</enum><text>Subsections (c)(1), (d) and (e)(1) of section 7345 are each amended by striking <quote>Commissioner</quote> each place it appears therein and inserting <quote>Administrator</quote>.</text> </subparagraph></paragraph><paragraph id="H63C7E5548C994D95A4CB0EF483A46B57"><enum>(6)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7435">Section 7435(e)</external-xref> is amended by striking <quote>Commissioner</quote> each place it appears therein and inserting <quote>Administrator</quote>.</text>
</paragraph><paragraph id="H43F2ADAE6DDE4C68B7D57FE769D729A7"><enum>(7)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7409">Section 7409(a)(2)(B)</external-xref> is amended by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text> </paragraph><paragraph id="HA28AC638682F4B45BDF95F2FB9D6C969"><enum>(8)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7608">Section 7608(c)</external-xref> is amended—</text>
<subparagraph id="H350E7AB5850F4FA59261DA9F26906065"><enum>(A)</enum><text>in paragraph (1), by striking <quote>the Commissioner of Internal Revenue (or, if designated by the Commissioner, the Deputy Commissioner or an Assistant Commissioner of Internal Revenue)</quote> and inserting <quote>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)</quote>, and</text>
</subparagraph><subparagraph id="H16F5D63D1855434EB977B3702E907D59"><enum>(B)</enum><text>in paragraph (2) by striking <quote>Commissioner</quote> and inserting <quote>Administrator</quote>.</text> </subparagraph></paragraph><paragraph id="H8A25C1FAE9AD4881B1B156CF6A367241"><enum>(9)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7611">Section 7611(b)(3)(C)</external-xref> is amended by striking <quote>regional commissioner</quote> and inserting <quote>regional administrator</quote>.</text>
</paragraph><paragraph id="HAF94E217E2B24151A809E1336774970C"><enum>(10)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7701">Section 7701(a)(13)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HE654A448066346E3A5565FA723181509" reported-display-style="italic" style="OLC"> <paragraph id="HCDC5FF29E3194C1C84150F49BD36D1BD"><enum>(13)</enum><header>Administrator</header><text display-inline="yes-display-inline">The term <quote>Administrator</quote>, except where the context clearly indicates otherwise, means the Administrator of the Internal Revenue Service.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HCE3DC564B35246CABA7ACFF59F920A6A"><enum>(11)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="HE2DCA2525A6F4EF194A76F07452E7EFB"><enum>(A)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7804">Section 7804(a)</external-xref> is amended by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text> </subparagraph><subparagraph changed="added" committee-id="HWM00" id="H99C480CEE0634814A20FBE0B88661641" indent="up1" reported-display-style="italic"><enum>(B)</enum><text>Subsections (a), (b)(1), and (b)(2) of section 7804(a), as amended by subparagraph (A), are each amended by striking <quote>Commissioner</quote> each place it appears therein and inserting <quote>Administrator</quote>.</text>
</subparagraph></paragraph><paragraph id="HE5078C154DC14B50AB8B5529C687052F"><enum>(12)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7811">Section 7811(c)(1)</external-xref> is amended by striking <quote>the Commissioner of Internal Revenue, or the Deputy Commissioner of Internal Revenue</quote> and inserting <quote>the Administrator of the Internal Revenue Service, or the Deputy Commissioner of the Internal Revenue Service</quote>.</text>
</paragraph></subsection><subsection commented="no" id="HE94B02D19B03482080449D40F7BCD416"><enum>(d)</enum><header>Amendments to section 8D of the Inspector General Act of 1978</header>
<paragraph commented="no" id="H14E8E228CEB446CDB15C2D826120BD2B"><enum>(1)</enum><text display-inline="yes-display-inline">Subsections (g)(2), (k)(1)(C), (l)(1), and (l)(2)(A) of <external-xref legal-doc="usc-act" parsable-cite="usc-act/Inspector General Act of 1978 /8D">section 8D</external-xref> of the Inspector General Act of 1978 are each amended by striking <quote>Commissioner of Internal Revenue</quote> and inserting <quote>Administrator of the Internal Revenue Service</quote>.</text>
</paragraph><paragraph commented="no" id="HE216929DE2AA46C8B82679F20150A070"><enum>(2)</enum><text display-inline="yes-display-inline">Section 8D(l)(2)(B) of such Act is amended by striking <quote>Commissioner</quote> each place it appears therein and inserting <quote>Administrator</quote>.</text> </paragraph></subsection><subsection id="H6EE68FB7557C44DD9EAEF140A91AF4C2"><enum>(e)</enum><header>Other references</header><text display-inline="yes-display-inline">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.</text>
</subsection><subsection id="H161DECD2D8314589864BE58B184B14B0"><enum>(f)</enum><header>Continuity</header><text display-inline="yes-display-inline">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 <external-xref legal-doc="usc" parsable-cite="usc/26/7803">section 7803(a)(1)(A)</external-xref> 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—</text>
<paragraph id="H5021BB7F34FC442F8599E7E6951891E7"><enum>(1)</enum><text>require the reappoint of such individual under such section, or</text> </paragraph><paragraph id="H8728102091D04C2FBAB199E910DA971E"><enum>(2)</enum><text>alter the remaining term of such person under section 7803(a)(1)(B).</text>
</paragraph></subsection></section><section id="H39A58A8138F34C6899375F0C62DCE938"><enum>402.</enum><header>Office of the National Taxpayer Advocate</header>
<subsection id="H1C5DA6BFC64B4383A668B9E051F6A62B"><enum>(a)</enum><header>Taxpayer Advocate Directives</header>
<paragraph id="HB0B10AE2911642E59DFA93F03D7EB8C3"><enum>(1)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)</external-xref> is amended by adding at the end the following new paragraph:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H2F09FD01E25E4A9C9D7A6E68CA7CDCE0" reported-display-style="italic" style="OLC"> <paragraph id="H74E7C18C9047442DB96AC602109F7306"><enum>(5)</enum><header>Taxpayer Advocate Directives</header><text display-inline="yes-display-inline">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—</text>
<subparagraph id="H893623B6E76A4B79AC37361D1A8C3DFE"><enum>(A)</enum><text display-inline="yes-display-inline">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</text>
</subparagraph><subparagraph id="H2DDC513642A74FB1B9E3DDFFC38B305C"><enum>(B)</enum><text>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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H7AEC728139AE43128BEC2B46A83430AD"><enum>(2)</enum><header>Report to certain committees of Congress regarding directives</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)(2)(B)(ii)</external-xref> is amended by redesignating subclauses (VIII) through (XI) as subclauses (IX) through (XII), respectively, and by inserting after subclause (VII) the following new subclause:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H7CC255CD4EA74161B655F81D07A3854A" reported-display-style="italic" style="OLC">
<subclause id="H94742143AB27418C8BD5A615321BEF16"><enum>(VIII)</enum><text display-inline="yes-display-inline">identify any Taxpayer Advocate Directive which was not honored by the Internal Revenue Service in a timely manner, as specified under paragraph (5);</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H7591FA1C77F4404289A4530BB23D0B7E"><enum>(b)</enum><header>National Taxpayer Advocate annual reports to Congress</header>
<paragraph id="HF3F830ABD858458894733F5D575F980E"><enum>(1)</enum><header>Inclusion of most serious taxpayer problems</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)(2)(B)(ii)(III)</external-xref> is amended by striking <quote>at least 20</quote> and inserting <quote>the 10</quote>.</text> </paragraph><paragraph id="H2C29321D7A55477D8C6F134FF07712FF"><enum>(2)</enum><header>Coordination with Treasury Inspector General for Tax Administration</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)(2)</external-xref> is amended by adding at the end the following new subparagraph: .</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H9A4F3C1B544146458F4B9DD80CB67498" reported-display-style="italic" style="OLC">
<subparagraph id="H9D3CE35E11294F02989E67456B6E78CC"><enum>(E)</enum><header>Coordination with Treasury Inspector General for Tax Administration</header><text display-inline="yes-display-inline">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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H31028CE0656C45BAA52B5C46617DFB4C"><enum>(3)</enum><header>Statistical support</header>
<subparagraph id="HF998D894443A4A019EE5290E04B1C7A3"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/6108">Section 6108</external-xref> is amended by adding at the end the following new subsection:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HE5D9F86EF9D94C3E84C5C788D5A60400" reported-display-style="italic" style="OLC"> <subsection id="H24A7FA5192F34DB6A1879C078D826FD1"><enum>(d)</enum><header>Statistical support for National Taxpayer Advocate</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="HFD05BB3CE9FA4F74AC9DD586B8717846"><enum>(B)</enum><header>Disclosure of review</header><text>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:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H87495F5353E64B73A8C4428ADC4F7BDF" reported-display-style="italic" style="OLC">
<subclause id="H05239E7FCD4345B594A70C98D7906172"><enum>(XII)</enum><text display-inline="yes-display-inline">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.</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H8B42B5AF05D440E49CC95C1C57A8DA58"><enum>(C)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)(2)(B)(iii)</external-xref> is amended by adding at the end the following: <quote>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).</quote>.</text>
</subparagraph></paragraph></subsection><subsection id="H0B60CC7D04B6498D8F17360F7BACF440"><enum>(c)</enum><header>Salary of National Taxpayer Advocate</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)(1)(B)(i)</external-xref> is amended by striking <quote>, or, if the Secretary of the Treasury so determines, at a rate fixed under <external-xref legal-doc="usc" parsable-cite="usc/26/9503">section 9503</external-xref> of such title</quote>.</text>
</subsection><subsection id="H6194BB3EC66E4BAEBF4894D201592D37"><enum>(d)</enum><header>Effective date</header>
<paragraph id="H0518AEB6EC5F4BC6918F5266A8CA297B"><enum>(1)</enum><header>In general</header><text>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.</text>
</paragraph><paragraph id="H31EA5394F91F46E5B57F4C50AA096D71"><enum>(2)</enum><header>Salary of National Taxpayer Advocate</header><text>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.</text>
</paragraph></subsection></section><section id="H06955311B4424762AF5750C49A515BB6"><enum>403.</enum><header>Elimination of IRS Oversight Board</header>
<subsection id="H78D9CDD7043945308A63EE885C5689D0"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/80">chapter 80</external-xref> is amended by striking section 7802 (and by striking the item relating to such section in the table of sections of such subchapter).</text>
</subsection><subsection id="H732B83BC31B54380A1961CB187F85787"><enum>(b)</enum><header>Conforming amendments</header>
<paragraph id="H1494BA9D26F141D99BD45A0C29E12622"><enum>(1)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/4946">Section 4946(c)</external-xref> is amended by adding <quote>or</quote> at the end of paragraph (5), by striking <quote>, or</quote> at the end of paragraph (6) and inserting a period, and by striking paragraph (7).</text> </paragraph><paragraph id="H3395F6F8111D45BB9D11EF780A4AAC4A"><enum>(2)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/6103">Section 6103(h)</external-xref> is amended by striking paragraph (6).</text>
</paragraph><paragraph id="H99E7288E0DC74955ADE63CBA9FFD63E3"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(a)</external-xref> is amended by striking paragraph (4).</text> </paragraph><paragraph id="H489D8E02635C4966ABA3A0900C6C857C"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)(1)(B)(ii)</external-xref> is amended by striking <quote>and the Oversight Board</quote>.</text>
</paragraph><paragraph id="H057A0202FD604345B4F213F4DA22B300"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7803">Section 7803(c)(2)(B)(iii)</external-xref> is amended by striking <quote>the Oversight Board,</quote>.</text> </paragraph><paragraph commented="no" id="HAF3A1AB1269447A1B61E6F9C97115E1D"><enum>(6)</enum><text>Section 8D of the Inspector General Act of 1978 is amended—</text>
<subparagraph commented="no" id="H5324FB119D7B4942AAC7B4DD5E818087"><enum>(A)</enum><text>in subsections (g)(2) and (h), by striking <quote>the Internal Revenue Service Oversight Board and</quote>,</text> </subparagraph><subparagraph commented="no" id="H5951DADD0EAD4609885E5EE7BEC8297A"><enum>(B)</enum><text>in subsection (l)(1), by striking <quote>or the Internal Revenue Service Oversight Board</quote>, and</text>
</subparagraph><subparagraph commented="no" id="HC506D1C32ADC48E7BBD1AC40CD24DE0E"><enum>(C)</enum><text>in subsection (l)(2), by striking <quote>and the Internal Revenue Service Oversight Board</quote>.</text> </subparagraph></paragraph></subsection></section><section id="HE7F569FB8D03464D85E664008FAD6F46"><enum>404.</enum><header>Modernization of Internal Revenue Service organizational structure</header> <subsection id="H85614311170D4D95B509EAEE8BDC6759"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text>
<paragraph id="H074E639493BB45548EC17EFC93B0971B"><enum>(1)</enum><text display-inline="yes-display-inline">ensure the successful implementation of the priorities specified by Congress in this Act,</text> </paragraph><paragraph id="HB4E4B2F65E4E423E930803165BA09159"><enum>(2)</enum><text>prioritize taxpayer services to ensure that all taxpayers easily and readily receive the assistance that they need,</text>
</paragraph><paragraph id="H4618B5E1B8074C758E4348AB92A1936E"><enum>(3)</enum><text>streamline the structure of the agency including minimizing the duplication of services and responsibilities within the agency,</text>
</paragraph><paragraph id="H1564A0C0209049D4A1CB183B8D50782B"><enum>(4)</enum><text>best position the Internal Revenue Service to combat cybersecurity and other threats to the Internal Revenue Service, and</text>
</paragraph><paragraph id="H88AAA5F41D444BD5A160A83B0336D0E1"><enum>(5)</enum><text>address whether the Criminal Investigation Division of the Internal Revenue Service should report directly to the Administrator.</text>
</paragraph></subsection><subsection id="HC8FF7E0DAD8748A18DA5EBDEA89D4634"><enum>(b)</enum><header>Repeal of restriction on organizational structure of Internal Revenue Service</header><text>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).</text>
</subsection></section><enum>V</enum><header>Tax Court</header>
<section id="HE775188B03E1450191CD0561C3D339ED"><enum>501.</enum><header>Disqualification of judge or magistrate judge of the Tax Court</header>
<subsection id="HB5436E0EA02B4306A5FF5213968321B4"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part II of subchapter C of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended by adding at the end the following new section:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H35C57ED5915D4AFA9F4E31814B69990E" reported-display-style="italic" style="OLC"> <section id="H6C0532646E584D4D8EE1B55990A981D4"><enum>7467.</enum><header>Disqualification of judge or magistrate judge of the Tax Court</header><text display-inline="no-display-inline">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.</text></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H49F18EE4DBFF4E338902A2BC42E5EDFE"><enum>(b)</enum><header>Clerical amendment</header><text>The table of sections for such part is amended by adding at the end the following new item:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HF71DCD9AB3EC412F9F4D83016C1B2207" reported-display-style="italic" style="OLC"> <toc changed="added" committee-id="HWM00" container-level="quoted-block-container" idref="H35C57ED5915D4AFA9F4E31814B69990E" lowest-bolded-level="division-lowest-bolded" lowest-level="section" quoted-block="no-quoted-block" regeneration="yes-regeneration" reported-display-style="italic"> <toc-entry idref="H6C0532646E584D4D8EE1B55990A981D4" level="section">Sec. 7467. Disqualification of judge or magistrate judge of the Tax Court.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block> </subsection></section><section id="HD5E4AA3F15B04E1CBD5242E361333AD3"><enum>502.</enum><header>Opinions and judgments</header> <subsection id="HEBCB48E509B0433C8EF17A199D17888C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7459">Section 7459</external-xref> is amended by striking all the precedes subsection (c) and inserting the following:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HFF39E4D6D9C7443CB51FD70B618D75F1" reported-display-style="italic" style="OLC">
<section id="H08C937957E654EB993DFD8B3FD4B9FDA"><enum>7459.</enum><header>Opinions and judgments</header>
<subsection id="H2339B589AA0C45C8917A333FF783F3AF"><enum>(a)</enum><header>Requirement</header><text display-inline="yes-display-inline">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.</text>
</subsection><subsection id="HB08742D75057491E9C7C73D9E9EF6BDA"><enum>(b)</enum><header>Inclusion of findings of fact in opinion</header><text>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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H49166AE0051F44B98AA6BA1D7F820688"><enum>(b)</enum><header>Conforming amendments to section 7459</header>
<paragraph id="HAD4EFE3D753949EF959C44D411CA160C"><enum>(1)</enum><text display-inline="yes-display-inline">Subsections (c), (d), (e), and (f) of section 7459 are each amended by striking <quote>decision</quote> each place it appears and inserting <quote>judgment</quote>.</text> </paragraph><paragraph id="H31547545C4094BC9B19E3F99056A27B0"><enum>(2)</enum><text>The headings of subsections (c), (d), and (e) of section 7459 are each amended by striking <quote><header-in-text level="subsection" style="OLC">decision</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">judgment</header-in-text></quote>.</text>
</paragraph><paragraph id="HD0CE160036374B849385850571434D4A"><enum>(3)</enum><text>The item relating to section 7459 in the table of sections for part II of subchapter C of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended to read as follows:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H7460F4031D0B4728A889A35B071611AA" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" regeneration="no-regeneration" reported-display-style="italic">
<toc-entry level="section">Sec. 7459. Opinions and judgments.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HE693E2B78FDD4BD58A98F8748E9266EF"><enum>(c)</enum><header>Other conforming amendments</header>
<paragraph id="H611BA466235F43978C2089342E714902"><enum>(1)</enum><text>The following provisions are each amended by striking <quote>decision</quote> and inserting <quote>judgment</quote>:</text> <subparagraph id="HC8D6F99AB9ED40878F1EEEE6BEC88F6C"><enum>(A)</enum><text display-inline="yes-display-inline">Section 1313(a)(1).</text>
</subparagraph><subparagraph id="HD3B09959B9094AE8BB813566F4E42E03"><enum>(B)</enum><text>Section 6213(a).</text> </subparagraph><subparagraph id="HE8EE186B25D94106BE7F306C6D536267"><enum>(C)</enum><text>Section 6214(d).</text>
</subparagraph><subparagraph id="HD46E290542024FED81B6D515F3CA679F"><enum>(D)</enum><text>Section 6225(a)(2).</text> </subparagraph><subparagraph id="H1029E22BB4304AF780EA73F948E3B32C"><enum>(E)</enum><text>Section 6226(g).</text>
</subparagraph><subparagraph id="H5E6414FDE40F44F1B7B506CBCB45A3A9"><enum>(F)</enum><text>Section 6228(a)(6).</text> </subparagraph><subparagraph id="H4937594A6C6F41E19BC4257861A884AC"><enum>(G)</enum><text>Subsections (a)(3)(B) and (c)(1)(A)(ii) of section 6230.</text>
</subparagraph><subparagraph id="HEC11A69B56AA40EE9631C9C5C19415CC"><enum>(H)</enum><text>Section 6247(d).</text> </subparagraph><subparagraph id="HE2E7A462CE2E411EB246EE1DF2D18027"><enum>(I)</enum><text>Section 6252(e).</text>
</subparagraph><subparagraph id="HBFBBD3288ADA4E8B977F82094BF3D6A6"><enum>(J)</enum><text>Section 6404(h)(2)(C).</text> </subparagraph><subparagraph id="HCF2C8539ADE748438D7D749A3C71F4C0"><enum>(K)</enum><text>Section 6503(a)(1).</text>
</subparagraph><subparagraph id="H3D6564BD44B043C6A6D886495A25BF6B"><enum>(L)</enum><text>Section 6673(a)(1)(C).</text> </subparagraph><subparagraph id="HE7EF1EDEA8D04EB3AC661ACF100247E7"><enum>(M)</enum><text>Subsections (c), (f), and (g) of section 6861.</text>
</subparagraph><subparagraph id="H696BA8FAFAF642D3AE9A068E6F949DE5"><enum>(N)</enum><text>Section 6863(b)(3)(C).</text> </subparagraph><subparagraph id="HEE5358C2F19A45ECAE844BF6A2A2CB61"><enum>(O)</enum><text>Section 7428(a).</text>
</subparagraph><subparagraph id="H1C08633FDCBA4EC8B80464D121F40D21"><enum>(P)</enum><text>Section 7428(c)(1)(C)(i).</text> </subparagraph><subparagraph id="H91D06F5B1F784CD98CFB99D81F7298F2"><enum>(Q)</enum><text>Section 7430(f)(3).</text>
</subparagraph><subparagraph id="H0D1AD4EFB4044E2E8CAB0DA7E6C14985"><enum>(R)</enum><text>Section 7436(c)(2).</text> </subparagraph><subparagraph id="H392E6B900E914BE79BE8BB40E076BA37"><enum>(S)</enum><text>Section 7461(b)(2).</text>
</subparagraph><subparagraph id="HFC9FE170BA28481C88F967156ACBEC37"><enum>(T)</enum><text>Subsections (a)(4), (b), and (d) of section 7463.</text> </subparagraph><subparagraph id="HB2523E39804442AD874890FA595F6606"><enum>(U)</enum><text>Subsections (a)(2)(B) and (b)(4) of section 7476.</text>
</subparagraph><subparagraph id="HA5A1D42B8947402690127F9905F17B3D"><enum>(V)</enum><text>Section 7477(a).</text> </subparagraph><subparagraph id="H050E0D7726BA456E84E4E029E0C2549F"><enum>(W)</enum><text>Section 7478(a)(2).</text>
</subparagraph><subparagraph id="HAEBA3283D44945A7B25DE2E8ABD9E37B"><enum>(X)</enum><text>Subsections (a)(2) and (c) of section 7479.</text> </subparagraph></paragraph><paragraph id="HFDEF5EA1212447E89CAE40C707785AD1"><enum>(2)</enum><text display-inline="yes-display-inline">The following provisions are each amended by striking <quote>decision</quote> each place it appears and inserting <quote>judgment</quote>:</text>
<subparagraph id="H649B9AF997354701AF16AA00EDD22DDB"><enum>(A)</enum><text>Subsections (a) and (b)(3) of section 6215.</text> </subparagraph><subparagraph id="H4B88E7615963445FBA3823F1A819014F"><enum>(B)</enum><text>Section 6226(h).</text>
</subparagraph><subparagraph id="HB6A52CD203B042F28337D570E50CAF98"><enum>(C)</enum><text>Section 6247(e).</text> </subparagraph><subparagraph id="HE675444192474E2F94A1EF1CA8443337"><enum>(D)</enum><text>Subsections (d) and (e) of section 6861.</text>
</subparagraph><subparagraph id="H0081AA83B7414510BECF261E889B2F04"><enum>(E)</enum><text>Section 6863(b)(2).</text> </subparagraph><subparagraph id="HE4247D7B6265480C8588127359570CD9"><enum>(F)</enum><text>Section 7422.</text>
</subparagraph><subparagraph id="HA19776B7140C484CA2256D79E35C9978"><enum>(G)</enum><text>Subsections (a) and (b) of section 7460.</text> </subparagraph><subparagraph id="H401F027C3DB04D359F31CAD5EF8B761E"><enum>(H)</enum><text>Subsections (a), (b), (c), and (d) of section 7463.</text>
</subparagraph><subparagraph id="H7E24B1F91E8D4CA39A538A8526DB6379"><enum>(I)</enum><text>Section 7482.</text> </subparagraph><subparagraph id="H9B1D20E1879F4DAD96C704D4D29E25B1"><enum>(J)</enum><text>Section 7483.</text>
</subparagraph><subparagraph id="H2D570521497747FEB1FC13F413879C43"><enum>(K)</enum><text>Section 7485(b).</text> </subparagraph><subparagraph id="H1B3A79979F9141B5B873534F0A624B36"><enum>(L)</enum><text>Section 7481.</text>
</subparagraph></paragraph><paragraph id="HF97025CC0E974613BC3B5F8C28A76E8F"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7422">Sections 7422</external-xref> and <external-xref legal-doc="usc" parsable-cite="usc/26/7482"> 7482</external-xref> are each amended by striking <quote>decisions</quote> each place it appears and inserting <quote>judgments</quote>.</text> </paragraph><paragraph id="HCEA44A200F4E44609C8DF9749652FE9A"><enum>(4)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7430">Section 7430(f)(1)</external-xref> is amended by striking <quote>decision or</quote> both places it appears.</text>
</paragraph><paragraph id="H18A02E80E32241F29433CF330D97444B"><enum>(5)</enum><text>Subsections (a) and (b) of section 7460 are each amended by striking <quote>report</quote> each place it appears and inserting <quote>opinion</quote>.</text> </paragraph><paragraph id="H9D0F12528C4848DA840AA6557BD601C3"><enum>(6)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7461">Section 7461(a)</external-xref> is amended—</text>
<subparagraph id="H4BF9FC04CCD440D1A89E48AFA263E263"><enum>(A)</enum><text>by striking <quote>reports</quote> and inserting <quote>opinions</quote>, and</text> </subparagraph><subparagraph id="HABDDABCB4D3348A4956CB4327C9928DA"><enum>(B)</enum><text>by striking <quote>report</quote> and inserting <quote>opinion</quote>.</text>
</subparagraph></paragraph><paragraph id="HC4A3AF052468400DA43FC4204F41FED7"><enum>(7)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7462">Section 7462</external-xref> is amended by striking <quote>reports</quote> each place it appears and inserting <quote>opinions</quote>.</text> </paragraph><paragraph id="HC61ACF057E89415A8171A4DC601E4838"><enum>(8)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7487">Section 7487(1)</external-xref> is amended by striking <quote>decisions</quote> and inserting <quote>judgments</quote>.</text>
</paragraph><paragraph id="H659B988DE3DF4BD7BCB13D3B15A83938"><enum>(9)</enum><text>The headings of sections 6214(b), 7463(b), 7481(a), 7481(b), 7481(d), and 7485(b) are each amended by striking <quote><header-in-text level="subsection" style="OLC">decisions</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">judgments</header-in-text></quote>.</text>
</paragraph><paragraph id="H326CB987855F4331852C87943D4ACF24"><enum>(10)</enum><text>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 <quote><header-in-text level="subsection" style="OLC">decision</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">judgment</header-in-text></quote>.</text>
</paragraph><paragraph id="H574EDC432B1C4D21A206FF9F7DBC9C89"><enum>(11)</enum><text>The headings of sections 6863(b)(2), 6863(b)(3), 7430(f)(3), and 7482(a)(2)(B) are each amended by striking <quote><header-in-text level="paragraph" style="OLC">decision</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">judgment</header-in-text></quote>.</text>
</paragraph><paragraph id="H456D19AE6356491AA129DBF329B057F8"><enum>(12)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7436">section 7436(c)(2)</external-xref> is amended by striking <quote><header-in-text level="paragraph" style="OLC">decisions</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">judgment</header-in-text></quote>.</text> </paragraph><paragraph id="HD0972E2C03E5427BBE7DA780D16A39F4"><enum>(13)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7460">section 7460(a)</external-xref> is amended by striking <quote><header-in-text level="subsection" style="OLC">reports</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">opinions</header-in-text></quote>.</text>
</paragraph><paragraph id="H2E4E91BDA4B343EAB920206E9F2723FC"><enum>(14)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7462">section 7462</external-xref> is amended by striking <quote><header-in-text level="section" style="OLC">reports</header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC">opinions</header-in-text></quote>.</text> </paragraph><paragraph id="H25DEDCBFDF684115921735A251B49A76"><enum>(15)</enum><text>The heading of subchapter D of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended by striking <quote><header-in-text level="subchapter" style="OLC">decisions</header-in-text></quote> and inserting <quote><header-in-text level="subchapter" style="OLC">judgments</header-in-text></quote>.</text>
</paragraph><paragraph id="HC27F5A03CB0B4AE09D12A9067970548F"><enum>(16)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7481">section 7481</external-xref> is amended by striking <quote><header-in-text level="section" style="OLC">decision</header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC">judgment</header-in-text></quote>.</text> </paragraph><paragraph id="H030F0B1963344E5187E728535E5AA203"><enum>(17)</enum><text>The item relating to section 7462 in the table of sections for part II of subchapter C of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended to read as follows:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H7E3688DC5AC94CBDBFBDB5B83487A325" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" regeneration="no-regeneration" reported-display-style="italic">
<toc-entry level="section">Sec. 7462. Publication of opinions.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H9D0DA18B1A224D3AB7B13CE916E2A651"><enum>(18)</enum><text>The item relating to subchapter D in the table of subchapters for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended to read as follows:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="HF617276F1033454FBDE9AEDCB0211900" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" regeneration="no-regeneration" reported-display-style="italic">
<toc-entry level="subchapter">Subchapter D.—Court Review of Tax Court Judgments</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HF1FEA2F1D3F246B889CAB5C61DEC03EF"><enum>(19)</enum><text>The item relating to section 7481 in the table of sections for part III of subchapter D of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended to read as follows:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H434B590101F34DCA980FC3FD7CE69F79" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" regeneration="no-regeneration" reported-display-style="italic">
<toc-entry level="section">Sec. 7481. Date when Tax Court judgment becomes final.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HB6DFFF3175D44AEF9A995CBF55805A32"><enum>(d)</enum><header>Continuing effect of legal documents</header><text>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.</text>
</subsection></section><section id="H3434458C3BA54A0588103662058A9680"><enum>503.</enum><header>Title of special trial judge changed to magistrate judge of the Tax Court</header>
<subsection id="H88B7E8E3DA45428AAAF3B3E0EE0A15C2"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7443A">Section 7443A</external-xref> is amended—</text> <paragraph id="HE40002F3564243CA8B9A9874C516A8EC"><enum>(1)</enum><text>by striking <quote>special trial judges</quote> in subsections (a) and (e) and inserting <quote>magistrate judges of the Tax Court</quote>,</text>
</paragraph><paragraph id="H28E199E5E02942928E55A88B0CC10F65"><enum>(2)</enum><text>by striking <quote>special trial judges of the court</quote> in subsection (b) and inserting <quote>magistrate judges of the Tax Court</quote>, and</text> </paragraph><paragraph id="H95BEFFA967EA4C788F9127B7B6555020"><enum>(3)</enum><text>by striking <quote>special trial judge</quote> in subsections (c) and (d) and inserting <quote>magistrate judge of the Tax Court</quote>.</text>
</paragraph></subsection><subsection id="HD8906614340F41C49C538D5122DFBD7B"><enum>(b)</enum><header>Conforming amendments</header>
<paragraph id="H74628D85FEA9407A8E738121A535935F"><enum>(1)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7443A">section 7443A</external-xref> is amended by striking “<header-in-text level="section" style="OLC">Special trial judges</header-in-text>” and inserting <quote><header-in-text level="section" style="OLC">Magistrate judges of the Tax Court</header-in-text></quote>.</text> </paragraph><paragraph id="HEBD251596E2A4732B0A17A499883160B"><enum>(2)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7443A">section 7443A(b)</external-xref> is amended by striking <quote><header-in-text level="subsection" style="OLC">Special trial judges</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">Magistrate judges of the Tax Court</header-in-text></quote>.</text>
</paragraph><paragraph id="HB401B8D413FA4EC4BC6DA7AABFD22207"><enum>(3)</enum><text>The item relating to section 7443A in the table of sections for part I of subchapter C of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended to read as follows:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H8ACF72384A8E4A6D80F4752D52297D5A" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" reported-display-style="italic">
<toc-entry bold="off" level="section">Sec. 7443A. Magistrate judges of the Tax Court.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HD1489890D0314D328F911988D7C41ABB"><enum>(4)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7448">section 7448</external-xref> is amended by striking <quote><header-in-text level="section" style="OLC">Special trial judges</header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC">Magistrate judges of the Tax Court</header-in-text></quote>.</text> </paragraph><paragraph id="H199CD9220A9E4444B61601EEAA38F20D"><enum>(5)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7448">Section 7448</external-xref> is amended—</text>
<subparagraph id="H096447BDF97F40E2AEAED0B0618A36C0"><enum>(A)</enum><text>by striking <quote>special trial judge's</quote> each place it appears in subsections (a)(6), (c)(1), (d), and (m)(1) and inserting <quote>magistrate judge of the Tax Court's</quote>, and</text> </subparagraph><subparagraph id="HFA20236378DC41A181C2841B47B4D0BC"><enum>(B)</enum><text>by striking <quote>special trial judge</quote> each place it appears other than in subsection (n) and inserting <quote>magistrate judge of the Tax Court</quote>.</text>
</subparagraph></paragraph><paragraph id="H705ADC61CD9045019DA6DB1EB969BCD6"><enum>(6)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7448">Section 7448(n)</external-xref> is amended—</text> <subparagraph id="H687122EABA03484DB393FA5DB3305760"><enum>(A)</enum><text>by striking <quote>special trial judge which are allowable</quote> and inserting <quote>magistrate judge of the Tax Court which are allowable</quote>, and</text>
</subparagraph><subparagraph id="H9CF01849BF3242D9999C6E6E9AED0C01"><enum>(B)</enum><text>by striking <quote>special trial judge of the Tax Court</quote> both places it appears and inserting <quote>magistrate judge of the Tax Court</quote>.</text> </subparagraph></paragraph><paragraph id="HDB901179D236450C9164CECC72CC51C7"><enum>(7)</enum><text>The heading of <external-xref legal-doc="usc" parsable-cite="usc/26/7448">section 7448(b)(2)</external-xref> is amended by striking <quote><header-in-text level="paragraph" style="OLC">Special trial judges</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Magistrate judges of the Tax Court</header-in-text></quote>.</text>
</paragraph><paragraph id="H0FDAFF4177E74B8299A7AE050173BF83"><enum>(8)</enum><text>The item relating to section 7448 in the table of sections for part I of subchapter C of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/76">chapter 76</external-xref> is amended to read as follows:</text>
<quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H73AD02E457364F19ABB610DF510FEDB3" reported-display-style="italic" style="OLC">
<toc changed="added" committee-id="HWM00" reported-display-style="italic">
<toc-entry bold="off" level="section">Sec. 7448. Annuities to surviving spouses and dependent children of judges and magistrate judges of
the Tax Court.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HC63E57D259CD4DF4BE0232A026A0C208"><enum>(9)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7456">Section 7456(a)</external-xref> is amended—</text> <subparagraph id="HCF96E927F1254934B59A4CE213FB198E"><enum>(A)</enum><text>by striking <quote>special trial judge</quote> each place it appears and inserting <quote>magistrate judge</quote>, and</text>
</subparagraph><subparagraph id="HBBA6A27ECF7648F9B4C4816C2312E154"><enum>(B)</enum><text>by striking <quote>(or by the clerk</quote> and inserting <quote>of the Tax Court (or by the clerk</quote>.</text> </subparagraph></paragraph><paragraph id="H68D885937EFA4A8FA4291CA1D282B3D2"><enum>(10)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7466">Section 7466(a)</external-xref> is amended by striking <quote>special trial judge</quote> and inserting <quote>magistrate judge</quote>.</text>
</paragraph><paragraph id="HAF8A986738C04C8993DD504BA6DA2308"><enum>(11)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7470A">Section 7470A</external-xref> is amended by striking <quote>special trial judges</quote> both places it appears in subsections (a) and (b) and inserting <quote>magistrate judges</quote>.</text> </paragraph><paragraph id="H22D2330EE3894D1186B9EE1A3E25E036"><enum>(12)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7471">Section 7471(a)(2)(A)</external-xref> is amended by striking <quote>special trial judges</quote> and inserting <quote>magistrate judges</quote>.</text>
</paragraph><paragraph id="H7ABE81C4F0274353AC809D7A043E0F6E"><enum>(13)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7471">Section 7471(c)</external-xref> is amended—</text> <subparagraph id="H9091F9EBE4AA4668AE012C4EC3D5F7AD"><enum>(A)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC">Special trial judges</header-in-text></quote> in the heading and inserting <quote><header-in-text level="subsection" style="OLC">Magistrate judges of the Tax Court</header-in-text></quote>, and</text>
</subparagraph><subparagraph id="H1D08B0EBDB3D41B2AA7421055674CE00"><enum>(B)</enum><text>by striking <quote>special trial judges</quote> and inserting <quote>magistrate judges</quote>.</text> </subparagraph></paragraph></subsection></section><section id="H819C46DF2FDD4F9DB95FB3DF47C710BB"><enum>504.</enum><header>Repeal of deadwood related to Board of Tax Appeals</header> <subsection id="H0BB12FDBC9C24DA382119AF63DD6BD94"><enum>(a)</enum><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/7459">Section 7459</external-xref> is amended by striking subsection (f) and redesignating subsection (g) as subsection (f).</text>
</subsection><subsection commented="no" id="H425DDF362FEA4A8292DE1B0F0FE591F8"><enum>(b)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/7447">Section 7447(a)(3)</external-xref> is amended to read as follows:</text> <quoted-block changed="added" committee-id="HWM00" display-inline="no-display-inline" id="H076AE5808D024A409AD8DA8C9D299CB5" reported-display-style="italic" style="OLC"> <paragraph commented="no" id="H947017E6042941918A841E4E110EBA95"><enum>(3)</enum><text display-inline="yes-display-inline">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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section>
April 13, 2018
Reported from the Committee on Ways and Means with an amendmentApril 13, 2018The Committee on Financial Services discharged; committed to the Committee of the Whole House on the State of the Union and ordered to
be printed