Sec. 308. Taxpayer rights training
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/bill/114/hr/4128/ih/section-308·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subparagraph
(C)of section 7803(c)(2) is amended by striking and at the end of clause (iii), by striking the period at the end of clause
(iv)and inserting ; and , and by adding at the end the following new clause: develop annual training for all Internal Revenue Service officers and employees regarding taxpayer rights, the Office of the Taxpayer Advocate’s case criteria and mission, and Taxpayer Assistance Order procedures. . Paragraph
(3)of section 7803(c) is amended— by striking the period at the end and inserting ; and , and by striking shall establish procedures requiring and inserting the following: shall establish procedures— requiring , and by adding at the end the following new subparagraph: for providing annually the training described in subsection (c)(2)(C)(v) . The amendments made by this section shall take effect on the date of the enactment of this Act.