[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5370 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5370

    To amend the Internal Revenue Code of 1986 to eliminate the IRS 
                            Oversight Board.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 21, 2018

   Mr. Sam Johnson of Texas 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 eliminate the IRS 
                            Oversight Board.

    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 ``Eliminate Failed IRS Oversight Board 
Act''.

SEC. 2. ELIMINATION OF IRS OVERSIGHT BOARD.

    (a) In General.--Subchapter A of chapter 80 of the Internal Revenue 
Code of 1986 is amended by striking section 7802 (and by striking the 
item relating to such section in the table of sections of such 
subchapter).
    (b) Conforming Amendments.--
            (1) Section 4946(c) of such Code is amended by adding 
        ``or'' at the end of paragraph (5), by striking ``, or'' at the 
        end of paragraph (6) and inserting a period, and by striking 
        paragraph (7).
            (2) Section 6103(h) of such Code is amended by striking 
        paragraph (6).
            (3) Section 7803(a) of such Code is amended by striking 
        paragraph (4).
            (4) Section 7803(c)(1)(B)(ii) of such Code is amended by 
        striking ``and the Oversight Board''.
            (5) Section 7803(c)(2)(B)(iii) of such Code is amended by 
        striking ``the Oversight Board,''.
            (6) Section 8D of the Inspector General Act of 1978 is 
        amended--
                    (A) in subsections (g)(2) and (h), by striking 
                ``the Internal Revenue Service Oversight Board and'',
                    (B) in subsection (l)(1), by striking ``or the 
                Internal Revenue Service Oversight Board'', and
                    (C) in subsection (l)(2), by striking ``and the 
                Internal Revenue Service Oversight Board''.
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