Sec. 1004. Notice from IRS regarding closure of Taxpayer Assistance Centers
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/bill/115/s/3246/is/section-1004·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary shall— make publicly available (including by non-electronic means) a notice which— identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and submit to Congress a written report that includes— the information included in the notice described in paragraph (1); the reasons for such proposed closure; and such other information as the Secretary may determine appropriate.