Sec. 1302. MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE
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## SEC. 1302 MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE **[**[26 U.S.C. 7801 note](/us/usc/t26/s7801)**]** ###
(a)In General Not later than September 30, 2020, the Secretary of the Treasury (or the Secretary’s delegate) shall submit to Congress a comprehensive written plan to redesign the organization of the Internal Revenue Service. Such plan shall— ####
(1)ensure the successful implementation of the priorities specified by Congress in this Act; ####
(2)prioritize taxpayer services to ensure that all taxpayers easily and readily receive the assistance that they need; ####
(3)streamline the structure of the agency including minimizing the duplication of services and responsibilities within the agency; ####
(4)best position the Internal Revenue Service to combat cybersecurity and other threats to the Internal Revenue Service; and ####
(5)address whether the Criminal Investigation Division of the Internal Revenue Service should report directly to the Commissioner of Internal Revenue. ###
(b)Repeal of Restriction on Organizational Structure of Internal Revenue Service 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 plan described in subsection
(a)is submitted to Congress. ## Subtitle E Other Provisions
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Sec. 1302
MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE
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