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![handle is hein.statute/statspl0022 and id is 1 raw text is: AUTHENTICATED
U.S. GOVERNMENT
INFORMATION
GPO
PUBLIC LAW 116-25-JULY 1, 2019
133 STAT. 981
Public Law 116-25
116th Congress
An Act
To amend the Internal Revenue Code of 1986 to modernize and improve the Internal
Revenue Service, and for other purposes.
Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; ETC.
(a) SHORT TITLE.-This Act may be cited as the Taxpayer
First Act.
(b) AMENDMENT OF 1986 CODE.-Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed
in terms of an amendment to, or repeal of, a section or other
provision, the reference shall be considered to be made to a section
or other provision of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.-The table of contents for this Act
is as follows:
Sec. 1. Short title; etc.
TITLE I-PUTTING TAXPAYERS FIRST
Subtitle A-Independent Appeals Process
Sec. 1001. Establishment of Internal Revenue Service Independent Office of Ap-
peals.
Subtitle B-Improved Service
Sec. 1101. Comprehensive customer service strategy.
Sec. 1102. Low-income exception for payments otherwise required in connection
with a submission of an offer-in-compromise.
Subtitle C-Sensible Enforcement
1201.
1202.
1203.
1204.
1205.
1206.
1207.
1208.
July 1, 2019
[H.R. 3151]
Taxpayer First
Act.
26 Usc 1 note.
Internal Revenue Service seizure requirements with respect to struc-
turing transactions.
Exclusion of interest received in action to recover property seized by the
Internal Revenue Service based on structuring transaction.
Clarification of equitable relief from joint liability.
Modification of procedures for issuance of third-party summons.
Private debt collection and special compliance personnel program.
Reform of notice of contact of third parties.
Modification of authority to issue designated summons.
Limitation on access of non-Internal Revenue Service employees to re-
turns and return information.
Subtitle D-Organizational Modernization
Sec. 1301. Office of the National Taxpayer Advocate.
Sec. 1302. Modernization of Internal Revenue Service organizational structure.
Subtitle E-Other Provisions
Sec. 1401. Return preparation programs for applicable taxpayers.
Sec. 1402. Provision of information regarding low-income taxpayer clinics.
Sec. 1403. Notice from IRS regarding closure of taxpayer assistance centers.
Sec.
Sec.
Sec.
Sec.
Sec.
Sec.
Sec.
Sec.](ViewImageLocal?handle=hein.statute/statspl0022&div=1&collection=&method=preview&ext=.png&size=3)