Sec. 1301. OFFICE OF THE NATIONAL TAXPAYER ADVOCATE
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## SEC. 1301 OFFICE OF THE NATIONAL TAXPAYER ADVOCATE ###
(a)Taxpayer Advocate Directives ####
(1)In general Section 7803(c) is amended by adding at the end the following new paragraph: > > #### “(5) Taxpayer advocate directives > > 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— > > > ##### “(A) > > 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 > > > ##### “(B) > > in the case of any directive which is modified or rescinded by a Deputy Commissioner, the National Taxpayer Advocate may (not later than 90 days after such modification or rescission) appeal to the Commissioner, and the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. ” > . ####
(2)Report to certain committees of congress regarding directives **[**[26 U.S.C. 7803](/us/usc/t26/s7803)**]** 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: > > ###### “(VIII) > > identify any Taxpayer Advocate Directive which was not honored by the Internal Revenue Service in a timely manner, as specified under paragraph (5); ” > . ###
(b)National Taxpayer Advocate Annual Reports to Congress ####
(1)Inclusion of most serious taxpayer problems Section 7803(c)(2)(B)(ii)(III) is amended by striking “at least 20 of the” and inserting “the 10”. ####
(2)Coordination with treasury inspector general for tax administration Section 7803(c)(2) is amended by adding at the end the following new subparagraph: > > ##### “(E) Coordination with treasury inspector general for tax administration > > 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. ” > . ####
(3)Statistical support #####
(A)In general Section 6108 is amended by adding at the end the following new subsection: > > ### “(d) Statistical Support for National Taxpayer Advocate > > 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. ” > . #####
(B)Disclosure of review 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: > > ###### “(XII) > > 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 ” > . #####
(C)Conforming amendment Section 7803(c)(2)(B)(iii) is amended by adding at the end the following: “The preceding sentence shall not apply with 133 STAT. 993 respect to statistical information provided to the Secretary for review, or received from the Secretary, under section 6108(d).”. ###
(c)Salary of National Taxpayer Advocate **[**[26 U.S.C. 7803](/us/usc/t26/s7803)**]** 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”. ###
(d)Effective Date **[**[26 U.S.C. 6108 note](/us/usc/t26/s6108)**]** ####
(1)In general 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. ####
(2)Salary of national taxpayer advocate The amendment made by subsection
(c)shall apply to compensation paid to individuals appointed as the National Taxpayer Advocate after March 31, 2019.
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