Sec. 1301. Office of the National Taxpayer Advocate
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/bill/116/hr/3151/eh/section-1301·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 7803(c) is amended by adding at the end the following new paragraph: In the case of any Taxpayer Advocate Directive issued by the National Taxpayer Advocate pursuant to a delegation of authority from the Commissioner of Internal Revenue— the Commissioner or a Deputy Commissioner shall modify, rescind, or ensure compliance with such directive not later than 90 days after the issuance of such directive, and in the case of any directive which is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate may (not later than 90 days after such modification or rescission) appeal to the Commissioner, and the Commissioner 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 the reasons for any modification or rescission made or upheld by the Commissioner pursuant to such appeal. .
Section 7803(c)(2)(B)(ii) is amended by redesignating subclauses
(VIII)through
(XI)as subclauses
(IX)through (XII), respectively, and by inserting after subclause
(VII)the following new subclause: identify any Taxpayer Advocate Directive which was not honored by the Internal Revenue Service in a timely manner, as specified under paragraph (5); . Section 7803(c)(2)(B)(ii)(III) is amended by striking at least 20 of the and inserting the 10 . Section 7803(c)(2) is amended by adding at the end the following new subparagraph: 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. . Section 6108 is amended by adding at the end the following new subsection: Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, 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. . Section 7803(c)(2)(B)(ii), as amended by subsection (a), is amended by striking and at the end of subclause (XI), by redesignating subclause
(XII)as subclause (XIII), and by inserting after subclause
(XI)the following new subclause: 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; and . Section 7803(c)(2)(B)(iii) is amended by adding at the end the following: The preceding sentence shall not apply with respect to statistical information provided to the Secretary for review, or received from the Secretary, under section 6108(d). . Section 7803(c)(1)(B)(i) is amended by striking , or, if the Secretary of the Treasury so determines, at a rate fixed under . section 9503 of such title 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. The amendment made by subsection
(c)shall apply to compensation paid to individuals appointed as the National Taxpayer Advocate after March 31, 2019.