[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3167 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3167

To amend the Internal Revenue Code of 1986 to prohibit the designation 
of individuals who are not employees of the Internal Revenue Service to 
                  examine certain books and witnesses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 22, 2015

  Mr. Katko introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to prohibit the designation 
of individuals who are not employees of the Internal Revenue Service to 
                  examine certain books and witnesses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Administration Integrity Act''.

SEC. 2. PROHIBITION ON DESIGNATION OF INDIVIDUALS WHO ARE NOT EMPLOYEES 
              OF THE IRS TO EXAMINE CERTAIN BOOKS AND WITNESSES.

    (a) In General.--Section 6103(n) of the Internal Revenue Code of 
1986 is amended by adding at the end the following: ``No such person 
may be designated to receive summoned books, papers, records, or other 
data and to take summoned testimony under oath.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act and shall apply to 
any designation of a person under section 6103(n) of the Internal 
Revenue Code of 1986 pursuant to section 301.7602-1T of the temporary 
regulations adopted June 17, 2014 (TD 9669), that is in effect on the 
date of enactment of this Act.
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