The Act improves the way the IRS interacts with the Taxpayer Advocate Service. It also requires more coordination between the Advocate and oversight organizations.
The Act requires the IRS commissioner or a deputy commissioner to respond to Taxpayer Advocate Directives (TADs). It also clarifies the timeline for the response. The Act also requires the National Taxpayer Advocate (NTA) to report to Congress any TADs the IRS has not addressed.
The IRS also must provide statistical support to the NTA upon request, to the extent practical.
The Act also requires the NTA to coordinate research efforts with the Treasury Inspector General for Tax Administration (TIGTA).
Under the Act, the Treasury Department is required to develop a comprehensive plan to redesign the organization of the IRS. Treasury must submit the plan to Congress by Sept. 30, 2020. Among other things, the plan must:
- Streamline the agency's structure to minimize duplicate services and responsibilities.
- Best position IRS to combat cybersecurity threats and others.
- Address whether the IRS Criminal Investigation Division should report directly to the commissioner.
One year after the IRS submits the plan to Congress, former law about the IRS's organizational structure will no longer apply. Earlier law required IRS to organize in operating units that serve groups of taxpayers with similar needs.
The Act requires IRS to submit a written report to Congress providing a complete training strategy for IRS employees no later than July 2, 2020.
The Act prohibits IRS from rehiring any employee who has been dismissed for misconduct.
The Act requires IRS to notify a taxpayer if IRS or a Federal or State agency recommends disciplinary action against an employee found to have accessed or disclosed the taxpayer’s return or return information without permission.