The Homeland Security Act of 2002, referred to in subsec. (a)(2)(B), is Pub. L. 107–296,
2018—Subsec. (a)(2)(B). Pub. L. 115–141 substituted “the Homeland Security Act of 2002” for “this Act” and “effective date of such Act” for “effective date of the Homeland Security Act of 2002”.
2002—Subsec. (a). Pub. L. 107–296 designated existing provisions as par. (1), inserted par. heading, and added par. (2).
1982—Subsec. (b). Pub. L. 97–258, § 5(b), struck out subsec. (b) which related to Office of General Counsel of Department of the Treasury. See section 301 of Title 31, Money and Finance.
Subsec. (c). Pub. L. 97–258, § 2(f)(1), inserted “or section 301(f) of title 31” after “Nothing in this section”.
1976—Subsec. (b). Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary” in four places, in par. (1) after “prescribed by the”, in par. (2) after “prescribed by the” and in third sentence thereof “The”, and in par. (3) before “may appoint and fix”.
1964—Subsec. (b)(2). Pub. L. 88–426 struck out provisions which prescribed compensation of Assistant General Counsel.
1959—Pub. L. 86–368 provided for Presidential appointment and for compensation of Assistant General Counsel who shall be Chief Counsel for Internal Revenue Service.
Amendment by Pub. L. 107–296 effective 60 days after
Amendment by Pub. L. 88–426 effective on first day of first pay period which begins on or after
Pub. L. 86–368, § 3, “(a) Except as otherwise provided in this Act, the amendments made by this Act [amending this section] shall take effect on the date of the enactment of this Act [“(b) The amendments made by section 2 of this Act [amending sections 7452 and 8023 of this title] shall take effect when the Chief Counsel for the Internal Revenue Service first appointed pursuant to the amendment made by section 1 of this Act [amending this section] qualifies and takes office.”
Pub. L. 86–368, § 1,
Pub. L. 86–368, § 4,
For transfer of authorities, functions, personnel, and assets of the Bureau of Alcohol, Tobacco and Firearms, including the related functions of the Secretary of the Treasury, to the Department of Justice, see section 531(c) of Title 6, Domestic Security, and section 599A(c)(1) of Title 28, Judiciary and Judicial Procedure.
Pub. L. 116–25, title I, § 1403, “(1) make publicly available (including by non-electronic means) a notice which—“(A) identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and“(B) identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and“(2) submit to Congress a written report that includes—“(A) the information included in the notice described in paragraph (1);“(B) the reasons for such proposed closure; and“(C) such other information as the Secretary may determine appropriate.”
Pub. L. 116–25, title I, § 1406, “(1) Information about common tax scams.“(2) Information on where and how to report tax scams.“(3) Additional advice on how taxpayers can protect themselves from identity theft and tax scams.”
Pub. L. 114–113, div. Q, title IV, § 402,
Pub. L. 112–74, div. C, title I,
Similar provisions were contained in the following appropriation acts:
Pub. L. 118–47, div. B, title I,
Pub. L. 117–328, div. E, title I,
Pub. L. 117–103, div. E, title I,
Pub. L. 116–260, div. E, title I,
Pub. L. 116–93, div. C, title I,
Pub. L. 116–6, div. D, title I,
Pub. L. 115–141, div. E, title I,
Pub. L. 115–31, div. E, title I,
Pub. L. 114–113, div. E, title I,
Pub. L. 113–235, div. E, title I,
Pub. L. 113–76, div. E, title I,
Pub. L. 112–74, div. C, title I,
Similar provisions were contained in the following appropriation acts:
Pub. L. 115–31, div. E, title I,
Pub. L. 114–113, div. E, title I,
Pub. L. 113–235, div. E, title I,
Pub. L. 113–76, div. E, title I,
Pub. L. 107–16, title VI, § 620,
Pub. L. 106–58, title VI, § 650, “(a) Not later than “(b) For purposes of generating an itemized receipt under subsection (a), the interactive program—“(1) shall only require the input of the taxpayer’s total tax payments; and“(2) shall not require any identifying information relating to the taxpayer.“(c) For purposes of this section, total tax payments of an individual for any taxable year are—“(1) the tax imposed by subtitle A of the Internal Revenue Code of 1986 for such taxable year (as shown on his return); and“(2) the tax imposed by section 3101 of such Code on wages received during such taxable year.“(d) “(1) For purposes of subsection (a), the major expenditure categories are:“(A) National defense.“(B) International affairs.“(C) Medicaid.“(D) Medicare.“(E) Means-tested entitlements.“(F) Domestic discretionary.“(G) Social Security.“(H) Interest payments.“(I) All other.“(2) Other items on receipt.—“(A) In addition, the tax receipt shall include selected examples of more specific expenditure items, including the items listed in subparagraph (B), either at the budget function, subfunction, or program, project, or activity levels, along with any other information deemed appropriate by the Secretary of the Treasury and the Director of the Office of Management and Budget to enhance taxpayer understanding of the Federal budget.“(B) The expenditure items listed in this subparagraph are as follows:“(i) Public schools funding programs.“(ii) Student loans and college aid.“(iii) Low-income housing programs.“(iv) supplemental [sic] nutrition assistance program benefits and welfare programs.“(v) Law enforcement, including the Federal Bureau of Investigation, law enforcement grants to the States, and other Federal law enforcement personnel.“(vi) Infrastructure, including roads, bridges, and mass transit.“(vii) Farm subsidies.“(viii) Congressional Member and staff salaries.“(ix) Health research programs.“(x) Aid to the disabled.“(xi) Veterans health care and pension programs.“(xii) Space programs.“(xiii) Environmental cleanup programs.“(xiv) United States embassies.“(xv) Military salaries.“(xvi) Foreign aid.“(xvii) Contributions to the North Atlantic Treaty Organization.“(xviii) Amtrak.“(xix) United States Postal Service.“(e) No charge shall be imposed to cover any cost associated with the production or distribution of the tax receipt.“(f) The Secretary of the Treasury may prescribe such regulations as may be necessary to carry out this section.”
[Pub. L. 110–234, § 4002(b)(1)(D), (2)(P), and Pub. L. 110–246, § 4002(b)(1)(D), (2)(P), which directed identical amendment of Pub. L. 106–58, § 650, set out above, by substituting “supplemental nutrition assistance program benefits” for “food stamp” wherever appearing, was executed by making the substitution for “Food stamp” in subsec. (d)(2)(B)(iv), to reflect the probable intent of Congress. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246.]
Pub. L. 116–25, title I, § 1302, “(a) Not later than “(1) ensure the successful implementation of the priorities specified by Congress in this Act [see Short Title of 2019 Amendment note set out under section 1 of this title];“(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) Paragraph (3) of section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 [Pub. L. 105–206, set out below] shall cease to apply beginning 1 year after the date on which the plan described in subsection (a) is submitted to Congress.”
Pub. L. 105–206, title I, § 1001, “(a) The Commissioner of Internal Revenue shall develop and implement a plan to reorganize the Internal Revenue Service. The plan shall—“(1) supersede any organization or reorganization of the Internal Revenue Service based on any statute or reorganization plan applicable on the effective date of this section;“(2) eliminate or substantially modify the existing organization of the Internal Revenue Service which is based on a national, regional, and district structure;“(3) establish organizational units serving particular groups of taxpayers with similar needs; and“(4) ensure an independent appeals function within the Internal Revenue Service, including the prohibition in the plan of ex parte communications between appeals officers and other Internal Revenue Service employees to the extent that such communications appear to compromise the independence of the appeals officers.“(b) “(1) Nothing in the plan developed and implemented under subsection (a) shall be considered to impair any right or remedy, including trial by jury, to recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws. For the purpose of any action to recover any such tax, penalty, or sum, all statutes, rules, and regulations referring to the collector of internal revenue, the principal officer for the internal revenue district, or the Secretary, shall be deemed to refer to the officer whose act or acts referred to in the preceding sentence gave rise to such action. The venue of any such action shall be the same as under existing law.“(2) All orders, determinations, rules, regulations, permits, agreements, grants, contracts, certificates, licenses, registrations, privileges, and other administrative actions—“(A) which have been issued, made, granted, or allowed to become effective by the President, any Federal agency or official thereof, or by a court of competent jurisdiction, in the performance of any function transferred or affected by the reorganization of the Internal Revenue Service or any other administrative unit of the Department of the Treasury under this section; and“(B) which are in effect at the time this section takes effect, or were final before the effective date of this section and are to become effective on or after the effective date of this section,shall continue in effect according to their terms until modified, terminated, superseded, set aside, or revoked in accordance with law by the President, the Secretary of the Treasury, the Commissioner of Internal Revenue, or other authorized official, a court of competent jurisdiction, or by operation of law.“(3) The provisions of this section shall not affect any proceedings, including notices of proposed rulemaking, or any application for any license, permit, certificate, or financial assistance pending before the Department of the Treasury (or any administrative unit of the Department, including the Internal Revenue Service) at the time this section takes effect, with respect to functions transferred or affected by the reorganization under this section but such proceedings and applications shall continue. Orders shall be issued in such proceedings, appeals shall be taken therefrom, and payments shall be made pursuant to such orders, as if this section had not been enacted, and orders issued in any such proceedings shall continue in effect until modified, terminated, superseded, or revoked by a duly authorized official, by a court of competent jurisdiction, or by operation of law. Nothing in this paragraph shall be deemed to prohibit the discontinuance or modification of any such proceeding under the same terms and conditions and to the same extent that such proceeding could have been discontinued or modified if this section had not been enacted.“(4) The provisions of this section shall not affect suits commenced before the effective date of this section, and in all such suits, proceedings shall be had, appeals taken, and judgments rendered in the same manner and with the same effect as if this section had not been enacted.“(5) No suit, action, or other proceeding commenced by or against the Department of the Treasury (or any administrative unit of the Department, including the Internal Revenue Service), or by or against any individual in the official capacity of such individual as an officer of the Department of the Treasury, shall abate by reason of the enactment of this section.“(6) Any administrative action relating to the preparation or promulgation of a regulation by the Department of the Treasury (or any administrative unit of the Department, including the Internal Revenue Service) relating to a function transferred or affected by the reorganization under this section may be continued by the Department of the Treasury through any appropriate administrative unit of the Department, including the Internal Revenue Service with the same effect as if this section had not been enacted.“(c) This section shall take effect on the date of the enactment of this Act [
[Subsec. (a)(3) of section 1001 of Pub. L. 105–206, set out above, to cease to apply beginning 1 year after the date on which the plan described in section 1302(a) of Pub. L. 116–25 is submitted to Congress, see section 1302(b) of Pub. L. 116–25, set out in a note above.]
Pub. L. 105–206, title I, § 1002,
Pub. L. 105–206, title III, § 3501, “(a) The Secretary of the Treasury or the Secretary’s delegate shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act [“(b) The procedures under subsection (a) shall include requirements that notice of an individual’s right to relief under section 6015 of the Internal Revenue Code of 1986 shall be included in the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights [Pub. L. 100–647, set out below] (Internal Revenue Service Publication No. 1) and in any collection-related notices.”
Pub. L. 105–206, title III, § 3502, “(1) to be represented at interviews with the Internal Revenue Service by any person authorized to practice before the Internal Revenue Service; and“(2) to suspend an interview pursuant to section 7521(b)(2) of the Internal Revenue Code of 1986.”
Pub. L. 105–206, title III, § 3503, “(a) The Secretary of the Treasury or the Secretary’s delegate shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act [“(b) The Secretary shall transmit drafts of the statement required under subsection (a) (or proposed revisions to any such statement) to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the same day.”
Pub. L. 105–206, title III, § 3508,
Pub. L. 105–206, title III, § 3705, “(a) The Secretary of the Treasury or the Secretary’s delegate shall provide that—“(1) any manually generated correspondence received by a taxpayer from the Internal Revenue Service shall include in a prominent manner the name, telephone number, and unique identifying number of an Internal Revenue Service employee the taxpayer may contact with respect to the correspondence;“(2) any other correspondence or notice received by a taxpayer from the Internal Revenue Service shall include in a prominent manner a telephone number that the taxpayer may contact; and“(3) an Internal Revenue Service employee shall give a taxpayer during a telephone or personal contact the employee’s name and unique identifying number.“(b) The Secretary of the Treasury or the Secretary’s delegate shall develop a procedure under which, to the extent practicable and if advantageous to the taxpayer, one Internal Revenue Service employee shall be assigned to handle a taxpayer’s matter until it is resolved.“(c) The Secretary of the Treasury or the Secretary’s delegate shall provide, in appropriate circumstances, that taxpayer questions on telephone helplines of the Internal Revenue Service are answered in Spanish.“(d) The Secretary of the Treasury or the Secretary’s delegate shall provide, in appropriate circumstances, on telephone helplines of the Internal Revenue Service an option for any taxpayer to talk to an Internal Revenue Service employee during normal business hours. The person shall direct phone questions of the taxpayer to other Internal Revenue Service personnel who can provide assistance to the taxpayer.“(e) “(1) Except as otherwise provided in this subsection, this section shall take effect 60 days after the date of the enactment of this Act [“(2) Subsection (c) shall take effect on “(3) Subsection (d) shall take effect on “(4) Any requirement under this section to provide a unique identifying number shall take effect 6 months after the date of the enactment of this Act [
Pub. L. 105–206, title III, § 3709,
Pub. L. 105–206, title III, § 3803,
Pub. L. 105–206, title IV, § 4022(a), “(1) The Commissioner of Internal Revenue shall conduct each year after 1998 an analysis of the sources of complexity in administration of the Federal tax laws. Such analysis may include an analysis of—“(A) questions frequently asked by taxpayers with respect to return filing;“(B) common errors made by taxpayers in filling out their returns;“(C) areas of law which frequently result in disagreements between taxpayers and the Internal Revenue Service;“(D) major areas of law in which there is no (or incomplete) published guidance or in which the law is uncertain;“(E) areas in which revenue officers make frequent errors interpreting or applying the law;“(F) the impact of recent legislation on complexity; and“(G) forms supplied by the Internal Revenue Service, including the time it takes for taxpayers to complete and review forms, the number of taxpayers who use each form, and how recent legislation has affected the time it takes to complete and review forms.“(2) The Commissioner shall not later than March 1 of each year report the results of the analysis conducted under paragraph (1) for the preceding year to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. The report shall include any recommendations—“(A) for reducing the complexity of the administration of Federal tax laws; and“(B) for repeal or modification of any provision the Commissioner believes adds undue and unnecessary complexity to the administration of the Federal tax laws.”
Pub. L. 104–52, title VI, § 637, “The Commissioner of the Internal Revenue Service shall be an ex officio member of the Commission.“(a) The Congress finds the following:“(1) While the budget for the Internal Revenue Service (hereafter referred to as the ‘IRS’) has risen from $2.5 billion in fiscal year 1979 to $7.3 billion in fiscal year 1996, tax returns processing has not become significantly faster, tax collection rates have not significantly increased, and the accuracy and timeliness of taxpayer assistance has not significantly improved.“(2) To date, the Tax Systems Modernization (TSM) program has cost the taxpayers $2.5 billion, with an estimated cost of $8 billion. Despite this investment, modernization efforts were recently described by the GAO as ‘chaotic’ and ‘ad hoc’.“(3) While the IRS maintains that TSM will increase efficiency and thus revenues, Congress has had to appropriate additional funds in recent years for compliance initiatives in order to increase tax revenues.“(4) Because TSM has not been implemented, the IRS continues to rely on paper returns, processing a total of 14 billion pieces of paper every tax season. This results in an extremely inefficient system.“(5) This lack of efficiency reduces the level of customer service and impedes the ability of the IRS to collect revenue.“(6) The present status of the IRS shows the need for the establishment of a Commission which will examine the organization of IRS and recommend actions to expedite the implementation of TSM and improve service to taxpayers.“(b) “(1) To carry out the purposes of this section, there is established a National Commission on Restructuring the Internal Revenue Service (in this section referred to as the ‘Commission’).“(2) The Commission shall be composed of seventeen members, as follows:“(A) Five members appointed by the President, two from the executive branch of the Government, two from private life, and one from an organization that represents a substantial number of Internal Revenue Service employees.“(B) Four members appointed by the Majority Leader of the Senate, one from Members of the Senate and three from private life.“(C) Two members appointed by the Minority Leader of the Senate, one from Members of the Senate and one from private life.“(D) Four members appointed by the Speaker of the House of Representatives, one from Members of the House of Representatives and three from private life.“(E) Two members appointed by the Minority Leader of the House of Representatives, one from Members of the House of Representatives and one from private life.“(3) The Commission shall elect Co-Chairs from among its members.“(4) After its initial meeting, the Commission shall meet upon the call of the Co-Chairs or a majority of its members. Nine members of the Commission shall constitute a quorum. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner in which the original appointment was made.“(5) “(A) It is the sense of the Congress that members of the Committee [Commission] should be appointed not more than 60 days after the date of the enactment of this section [“(B) If, after 60 days from the date of the enactment of this section, seven or more members of the Commission have been appointed, members who have been appointed may meet and select Co-Chairs who thereafter shall have the authority to begin the operations of the Commission, including the hiring of staff.“(c) “(1) The functions of the Commission shall be—“(A) to conduct, for a period of not to exceed 15 months from the date of its first meeting, the review described in paragraph (2), and“(B) to submit to the Congress a final report of the results of the review, including recommendations for restructuring the IRS.“(2) The Commission shall review—“(A) the present practices of the IRS, especially with respect to—“(i) its organizational structure;“(ii) its paper processing and return processing activities;“(iii) its infrastructure; and“(iv) the collection process;“(B) requirements for improvement in the following areas:“(i) making returns processing ‘paperless’;“(ii) modernizing IRS operations;“(iii) improving the collections process without major personnel increases or increased funding;“(iv) improving taxpayer accounts management;“(v) improving the accuracy of information requested by taxpayers in order to file their returns; and“(vi) changing the culture of the IRS to make the organization more efficient, productive, and customer-oriented;“(C) whether the IRS could be replaced with a quasi-governmental agency with tangible incentives and internally managing its programs and activities and for modernizing its activities, and“(D) whether the IRS could perform other collection, information, and financial service functions of the Federal Government.“(d) “(1) (A) The Commission or, on the authorization of the Commission, any subcommittee or member thereof, may, for the purpose of carrying out the provisions of this section—“(i) hold such hearings and sit and act at such times and places, take such testimony, receive such evidence, administer such oaths, and“(ii) require, by subpoena or otherwise, the attendance and testimony of such witnesses and the production of such books, records, correspondence, memoranda, papers, and documents, as the Commission or such designated subcommittee or designated member may deem advisable.“(B) Subpoenas issued under subparagraph (A)(ii) may be issued under the signature of the Co-Chairs of the Commission, the chairman of any designated subcommittee, or any designated member, and may be served by any person designated by such Co-Chairs, subcommittee chairman, or member. The provisions of sections 102 through 104 of the Revised Statutes of the United States (2 U.S.C. 192–194) shall apply in the case of any failure of any witness to comply with any subpoena or to testify when summoned under authority of this section.“(2) The Commission may, to such extent and in such amounts as are provided in appropriation Acts, enter into contracts to enable the Commission to discharge its duties under this section.“(3) The Commission is authorized to secure directly from any executive department, bureau, agency, board, commission, office, independent establishment, or instrumentality of the Government, information, suggestions, estimates, and statistics for the purposes of this section. Each such department, bureau, agency, board, commission, office, establishment, or instrumentality shall, to the extent authorized by law, furnish such information, suggestions, estimates, and statistics directly to the Commission, upon request made by the Co-Chairs.“(4) (A) The Secretary of the Treasury is authorized on a nonreimbursable basis to provide the Commission with administrative services, funds, facilities, staff, and other support services for the performance of the Commission’s functions.“(B) The Administrator of General Services shall provide to the Commission on a nonreimbursable basis such administrative support services as the Commission may request.“(C) In addition to the assistance set forth in subparagraphs (A) and (B), departments and agencies of the United States are authorized to provide to the Commission such services, funds, facilities, staff, and other support services as they may deem advisable and as may be authorized by law.“(5) The Commission may use the United States mails in the same manner and under the same conditions as departments and agencies of the United States.“(6) The Commission may accept, use, and dispose of gifts or donations of services or property in carrying out its duties under this section.“(e) “(1) The Co-Chairs, in accordance with rules agreed upon by the Commission, may appoint and fix the compensation of a staff director and such other personnel as may be necessary to enable the Commission to carry out its functions, without regard to the provisions of title 5, United States Code, governing appointments in the competitive service, and without regard to the provisions of chapter 51 and subchapter III of chapter 53 of such title relating to classification and General Schedule pay rates, except that no rate of pay fixed under this subsection may exceed the equivalent of that payable to a person occupying a position at level V of the Executive Schedule under section 5316 of title 5, United States Code. Any Federal Government employee may be detailed to the Commission without reimbursement from the Commission, and such detailee shall retain the rights, status, and privileges of his or her regular employment without interruption.“(2) The Commission is authorized to procure the services of experts and consultants in accordance with section 3109 of title 5, United States Code, but at rates not to exceed the daily rate paid a person occupying a position at level IV of the Executive Schedule under section 5315 of title 5, United States Code.“(f) “(1) (A) Except as provided in subparagraph (B), each member of the Commission may be compensated at not to exceed the daily equivalent of the annual rate of basic pay in effect for a position at level IV of the Executive Schedule under section 5315 of title 5, United States Code, for each day during which that member is engaged in the actual performance of the duties of the Commission.“(B) Members of the Commission who are officers or employees of the United States or Members of Congress shall receive no additional pay on account of their service on the Commission.“(2) While away from their homes or regular places of business in the performance of services for the Commission, members of the Commission may be allowed travel expenses, including per diem in lieu of subsistence, in the same manner as persons employed intermittently in the Government service are allowed expenses under section 5703(b) of title 5, United States Code.“(g) “(1) Not later than 15 months after the date of the first meeting of the Commission, the Commission shall submit to the Congress its final report, as described in subsection (c)(2).“(2) (A) The Commission, and all the authorities of this section, shall terminate on the date which is 60 days after the date on which a final report is required to be transmitted under paragraph (1).“(B) The Commission may use the 60-day period referred to in subparagraph (A) for the purpose of concluding its activities, including providing testimony to committees of Congress concerning its final report and disseminating that report.“(h) Such sums as may be necessary are authorized to be appropriated for the activities of the Commission.“(i) Notwithstanding any other provision of this Act, $1,000,000 shall be available from fiscal year 1996 funds appropriated to the Internal Revenue Service, ‘Information systems’ account, for the activities of the Commission, to remain available until expended.”
[Pub. L. 104–208, div. A, title I, § 101(f) [title VI, § 643(f)],
[Pub. L. 104–134, title II, § 2904(b),
Pub. L. 103–329, title I, § 3,
Pub. L. 100–647, title VI, § 6227, “(a) The Secretary of the Treasury shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act [“(1) the rights of a taxpayer and the obligations of the Internal Revenue Service (hereinafter in this section referred to as the ‘Service’) during an audit;“(2) the procedures by which a taxpayer may appeal any adverse decision of the Service (including administrative and judicial appeals);“(3) the procedures for prosecuting refund claims and filing of taxpayer complaints; and“(4) the procedures which the Service may use in enforcing the internal revenue laws (including assessment, jeopardy assessment, levy and distraint, and enforcement of liens).“(b) The Secretary of the Treasury shall transmit drafts of the statement required under subsection (a) (or proposed revisions of any such statement) to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, and the Joint Committee on Taxation on the same day.“(c) The statement prepared in accordance with subsections (a) and (b) shall be distributed by the Secretary of the Treasury to all taxpayers the Secretary contacts with respect to the determination or collection of any tax (other than by providing tax forms). The Secretary shall take such actions as the Secretary deems necessary to ensure that such distribution does not result in multiple statements being sent to any one taxpayer.”
Pub. L. 100–203, title X, § 10511,
Pub. L. 95–600, title V, § 552,
Pub. L. 95–600, title V, § 553,
Pub. L. 94–568, § 4,
For order of succession during any period when both Secretary and Deputy Secretary of the Treasury are unable to perform functions and duties of office of Secretary, see Ex. Ord. No. 13246,
Ex. Ord. No. 13051,
By the authority vested in me as President by the Constitution and the laws of the United States of America, including 31 U.S.C. 301 and 26 U.S.C. 7801(a), and in order to establish a permanent oversight board to assist the Secretary of the Treasury (“Secretary”) in ensuring effective management of the Internal Revenue Service, it is hereby ordered as follows:
(b) The Board shall consist of:
(1) the Deputy Secretary of the Treasury, who shall serve as Chair of the Board;
(2) the Assistant Secretary of the Treasury (Management) and the Chief Financial Officer, who shall serve as Vice Chairs;
(3) the Assistant Secretary of the Treasury (Tax Policy);
(4) the Under Secretary of the Treasury (Enforcement);
(5) the Deputy Assistant Secretary of the Treasury (Departmental Finance and Management);
(6) the Deputy Assistant Secretary of the Treasury (Information Systems)/Chief Information Officer;
(7) the Assistant Secretary of the Treasury (Legislative Affairs and Public Liaison);
(8) the General Counsel for the Department of the Treasury;
(9) the Director, Office of Security, Department of the Treasury;
(10) the Senior Procurement Executive for the Department of the Treasury;
(11) the Commissioner of Internal Revenue;
(12) the Deputy Commissioner of Internal Revenue;
(13) the Associate Commissioner of Internal Revenue for Modernization/Chief Information Officer of the Internal Revenue Service;
(14) the Deputy Director for Management, Office of Management and Budget;
(15) the Administrator for Federal Procurement Policy, Office of Management and Budget;
(16) a representative of the Office of the Vice President designated by the Vice President;
(17) a representative of the Office of Management and Budget designated by the Director of such office;
(18) a representative of the Office of Personnel Management designated by the Director of such office;
(19) representatives of such other Government agencies as may be determined from time to time by the Secretary of the Treasury, designated by the head of such agency; and
(20) such other officers or employees of the Department of the Treasury as may be designated by the Secretary.
(c) A member of the Board described in paragraphs (16) through (20) of subsection (b) may be removed by the official who designated such member.
(d) The Board may seek the views, consistent with 18 U.S.C. 205, of Internal Revenue Service employee representatives on matters considered by the Board under section 3 of this order.
(1) working through the Deputy Secretary, assisting the Secretary on the full range of high-level management issues and concerns affecting the Internal Revenue Service, particularly those that have a significant impact on operations, modernization, and customer service.
(2) acting through the Executive Committee, serving as the primary review for strategic decisions concerning modernization of the Internal Revenue Service, including modernization direction, strategy, significant reorganization plans, performance metrics, budgetary issues, major capital investments, and compensation of personnel.
(b) The Board shall meet at least monthly and shall prescribe such bylaws or procedures as the Board deems appropriate.
(c) The Board shall prepare semiannual reports to the President and to the Congress, which shall be transmitted by the Secretary of the Treasury.
Ex. Ord. No. 13789,
By the authority vested in me as President by the Constitution and the laws of the United States of America, it is hereby ordered as follows:
(i) impose an undue financial burden on United States taxpayers;
(ii) add undue complexity to the Federal tax laws; or
(iii) exceed the statutory authority of the Internal Revenue Service.
This interim report shall be completed no later than 60 days from the date of this order. In conducting the review required by this subsection, earlier determinations of whether a regulation is significant pursuant to Executive Order 12866 of
(b) No later than 150 days from the date of this order, the Secretary shall prepare and submit a report to the President that recommends specific actions to mitigate the burden imposed by regulations identified in the interim report required under subsection (a) of this section. The Secretary shall also publish this report in the Federal Register upon submitting it to the President. The Secretary shall take appropriate steps to cause the effective date of such regulations to be delayed or suspended, to the extent permitted by law, and to modify or rescind such regulations as appropriate and consistent with law, including, if necessary, through notice and comment rulemaking. The Secretary shall submit for publication in the Federal Register a summary of the actions taken in response to the report no later than 10 days following the finalization of such actions. Should all such actions not be finalized within 180 days following the submission of the report to the President, the Secretary shall submit for publication in the Federal Register an initial report summarizing the actions taken to that point.
(c) To ensure that future tax regulations adhere to the policy described in section 1 of this order, the Secretary and the Director of the Office of Management and Budget shall review and, if appropriate, reconsider the scope and implementation of the existing exemption for certain tax regulations from the review process set forth in Executive Order 12866 and any successor order.
(d) The Secretary shall cause section 32.1.5.4.7.5.3 of the Internal Revenue Manual to be revised, if necessary to fulfill the directives in subsection (c) of this section.
(i) the authority granted by law to an executive department or agency, or the head thereof; or
(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.
(b) This order shall be implemented consistent with applicable law and subject to the availability of appropriations.
(c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.