[House Report 114-500]
[From the U.S. Government Publishing Office]


114th Congress   }                                      {       Report
                        HOUSE OF REPRESENTATIVES
 2d Session      }                                      {      114-500

======================================================================



 
          ENSURING INTEGRITY IN THE IRS WORKFORCE ACT OF 2016

                                _______
                                

 April 18, 2016.--Committed to the Committee of the Whole House on the 
              State of the Union and ordered to be printed

                                _______
                                

Mr. Brady of Texas, from the Committee on Ways and Means, submitted the 
                               following

                              R E P O R T

                        [To accompany H.R. 3724]

      [Including cost estimate of the Congressional Budget Office]

    The Committee on Ways and Means, to whom was referred the 
bill (H.R. 3724) to amend the Internal Revenue Code of 1986 to 
prohibit the Commissioner of the Internal Revenue Service from 
rehiring any employee of the Internal Revenue Service who was 
involuntarily separated from service for misconduct, having 
considered the same, report favorably thereon with an amendment 
and recommend that the bill as amended do pass.

                                CONTENTS

                                                                   Page
 I. SUMMARY AND BACKGROUND............................................2
        A. Purpose and Summary...................................     2
        B. Background and Need for Legislation...................     2
        C. Legislative History...................................     3
II. EXPLANATION OF THE BILL...........................................3
III.VOTES OF THE COMMITTEE............................................5

IV. BUDGET EFFECTS OF THE BILL........................................5
        A. Committee Estimate of Budgetary Effects...............     5
        B. Statement Regarding New Budget Authority and Tax 
            Expenditures Budget Authority........................     6
        C. Cost Estimate Prepared by the Congressional Budget 
            Office...............................................     6
 V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE........7
        A. Committee Oversight Findings and Recommendations......     7
        B. Statement of General Performance Goals and Objectives.     7
        C. Information Relating to Unfunded Mandates.............     7
        D. Applicability of House Rule XXI 5(b)..................     7
        E. Tax Complexity Analysis...............................     7
        F. Congressional Earmarks, Limited Tax Benefits, and 
            Limited Tariff Benefits..............................     8
        G. Duplication of Federal Programs.......................     8
        H. Disclosure of Directed Rule Makings...................     8
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED.............8
        A. Text of Existing Law Amended or Repealed by the Bill, 
            as Reported..........................................     8
        B. Changes in Existing Law Proposed by the Bill, as 
            Reported.............................................     9

    The amendment is as follows:
  Strike all after the enacting clause and insert the 
following:

SECTION 1. SHORT TITLE.

  This Act may be cited as the ``Ensuring Integrity in the IRS 
Workforce Act of 2016''.

SEC. 2. PROHIBITION ON REHIRING ANY EMPLOYEE OF THE INTERNAL REVENUE 
                    SERVICE WHO WAS INVOLUNTARILY SEPARATED FROM 
                    SERVICE FOR MISCONDUCT.

  (a) In General.--Section 7804 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subsection:
  ``(d) Prohibition on Rehiring Employees Involuntarily Separated.--The 
Commissioner may not employ any individual previously employed by the 
Commissioner who was removed for misconduct under this subchapter or 
chapter 43 or chapter 75 of title 5, United States Code, or whose 
employment was terminated under section 1203 of the Internal Revenue 
Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note).''.
  (b) Effective Date.--The amendment made by subsection (a) shall apply 
with respect to any employee removed from employment before, on, or 
after the date of the enactment of this Act.

SEC. 3. NO ADDITIONAL FUNDS AUTHORIZED.

  No additional funds are authorized to carry out the requirements of 
this Act and the amendments made by this Act. Such requirements shall 
be carried out using amounts otherwise authorized.

                       I. SUMMARY AND BACKGROUND


                         A. Purpose and Summary

    The bill, H.R. 3724, as reported by the Committee on Ways 
and Means, amends the provisions of the Internal Revenue Code 
of 1986 (the Code) to prohibit the Internal Revenue Service 
(IRS) from rehiring an employee who was involuntarily separated 
from service for misconduct.

                 B. Background and Need for Legislation

    The Treasury Inspector General for Tax Administration 
(TIGTA) reported in February 2015 that the IRS was repeatedly 
rehiring former employees who had well-documented conduct or 
performance issues.\1\ In its review, TIGTA identified hundreds 
of former employees who were rehired by the IRS despite having 
been terminated for previous misconduct. In particular, TIGTA 
found that the IRS rehired 141 former employees who had 
substantiated tax issues, including several who willfully 
failed to file their tax returns. Other misconduct issues from 
previous employment identified by TIGTA included accessing 
taxpayer information without authorization, falsification of 
official forms, unacceptable performance, and abuse of IRS 
leave and property policies. American taxpayers have a right to 
expect that IRS employees will be held to a high standard of 
conduct, especially when they have access to sensitive taxpayer 
information. Rehiring employees who were terminated for 
misconduct puts both taxpayers and the IRS at increased risk 
for future controversy and potential abuse. H.R. 3724 limits 
that risk by preventing the IRS from rehiring employees who 
have abused their positions and have had their employment with 
the agency terminated.
---------------------------------------------------------------------------
    \1\Additional Consideration of Prior Conduct and Performance Issues 
is Needed When Hiring Former Employees, Final Report Issued on December 
30, 2014, Ref. Num.: 2015-10-006; available at: https://
www.treasury.gov/tigta/auditreports/2015reports/201510006fr.pdf.
---------------------------------------------------------------------------

                         C. Legislative History


Background

    H.R. 3724 was introduced on October 8, 2015, and was 
referred to the Committee on Ways and Means.

Committee action

    The Committee on Ways and Means marked up H.R. 3724, 
``Ensuring Integrity in the IRS Workforce Act of 2016,'' on 
April 13, 2016, and ordered the bill, as amended, favorably 
reported (with a quorum being present).

Committee hearings

    The need for improved IRS hiring practices and employee 
conduct was discussed at an Oversight Subcommittee hearing on 
the 2015 Tax Filing Season (April 22, 2015).

                      II. EXPLANATION OF THE BILL


  A. Prohibition on Rehiring Former Employees Who Were Involuntarily 
                        Separated for Misconduct


                              PRESENT LAW

    Employees of the Internal Revenue Service (IRS) are subject 
to rules governing Federal employment generally\2\ as well as 
rules of conduct specific to Department of the Treasury and 
Internal Revenue Service. Standards of Ethical Conduct for 
Employees of the Executive Branch are supplemented by 
additional rules applicable to employees of the Department of 
the Treasury.\3\
---------------------------------------------------------------------------
    \2\Part III of Title 5 of the United States Code prescribes rules 
for Federal employment, including employment, retention, and management 
and employee issues.
    \3\Standards of Ethical Conduct for Employees of the Executive 
Branch, 5 C.F.R. 735. 5 CFR 3101, Supplemental Standards of Ethical 
Conduct for Employees of the Department of the Treasury; 31 CFR Part 0, 
Department of the Treasury Employee Rules of Conduct.
---------------------------------------------------------------------------
    The Code\4\ provides that the Commissioner of the IRS has 
such duties and powers as prescribed by the Secretary. Unless 
otherwise specified by the Secretary, such duties and powers 
include the power to administer, manage, conduct, direct, and 
supervise the execution and application of the internal revenue 
laws or related statutes and tax conventions to which the 
United States is a party, and to recommend to the President a 
candidate for Chief Counsel (and recommend the removal of the 
Chief Counsel). Unless otherwise specified by the Secretary, 
the Commissioner is authorized to employ such persons as the 
Commissioner deems proper for the administration and 
enforcement of the internal revenue laws and is required to 
issue all necessary directions, instructions, orders, and rules 
applicable to such persons,\5\ including determination and 
designation of posts of duty.
---------------------------------------------------------------------------
    \4\Sec. 7803(a).
    \5\Sec. 7804.
---------------------------------------------------------------------------
    The IRS Restructuring and Reform Act of 1998 (the IRS 
Reform Act)\6\ requires the IRS to terminate an employee for 
certain proven violations committed by the employee in 
connection with the performance of official duties. The 
violations include: (1) willful failure to obtain the required 
approval signatures on documents authorizing the seizure of a 
taxpayer's home, personal belongings, or business assets; (2) 
providing a false statement under oath material to a matter 
involving a taxpayer; (3) with respect to a taxpayer, taxpayer 
representative, or other IRS employee, the violation of any 
right under the U.S. Constitution, or any civil right 
established under titles VI or VII of the Civil Rights Act of 
1964, title IX of the Educational Amendments of 1972, the Age 
Discrimination in Employment Act of 1967, the Age 
Discrimination Act of 1975, sections 501 or 504 of the 
Rehabilitation Act of 1973 and title I of the Americans with 
Disabilities Act of 1990; (4) falsifying or destroying 
documents to conceal mistakes made by any employee with respect 
to a matter involving a taxpayer or a taxpayer representative; 
(5) assault or battery on a taxpayer or other IRS employee, but 
only if there is a criminal conviction or a final judgment by a 
court in a civil case, with respect to the assault or battery; 
(6) violations of the Internal Revenue Code, Treasury 
Regulations, or policies of the IRS (including the Internal 
Revenue Manual) for the purpose of retaliating or harassing a 
taxpayer or other IRS employee; (7) willful misuse of section 
6103 for the purpose of concealing data from a Congressional 
inquiry; (8) willful failure to file any tax return required 
under the Code on or before the due date (including extensions) 
unless failure is due to reasonable cause; (9) willful 
understatement of Federal tax liability, unless such 
understatement is due to reasonable cause; and (10) threatening 
to take an official action, such as an audit, or delay or fail 
to take official action with respect to a taxpayer for 
political purposes or for the purpose of extracting personal 
gain or benefit.
---------------------------------------------------------------------------
    \6\Pub. L. No. 105-206, sec. 1203(b), July 22, 1998.
---------------------------------------------------------------------------
    The IRS Reform Act provides non-delegable authority to the 
Commissioner to determine that mitigating factors exist, that, 
in the Commissioner's sole discretion, mitigate against 
terminating the employee. The IRS Reform Act also provides that 
the Commissioner, in his sole discretion, may establish a 
procedure to determine whether an individual should be referred 
for such a determination by the Commissioner. The Treasury 
Inspector General is required to track employee terminations 
and terminations that would have occurred had the Commissioner 
not determined that there were mitigation factors and include 
such information in the annual report to Congress.

                           REASONS FOR CHANGE

    The TIGTA reported in 2015 that the IRS had rehired 141 
former employees who had previously been dismissed 
involuntarily for cause. The types of misconduct that led to 
the involuntary dismissals included willful failure to file tax 
returns, unauthorized access to confidential tax information, 
falsification of official forms, abuse of leave, and other 
violations of IRS policies. The Committee believes that 
rehiring persons who were fired for such misconduct is improper 
and poses a serious risk to the confidentiality of the 
information entrusted to the IRS and erodes trust in the IRS. 
In order to restore trust in the integrity of IRS employees, 
and hold the IRS officials accountable for their hiring 
practices, it is necessary to ban rehiring persons who were 
dismissed for cause.

                        EXPLANATION OF PROVISION

    An employee of the IRS who is involuntarily separated due 
to misconduct under subchapter B of Chapter 80 of the Code, 
under chapters 43 or 75 of title 5 of the United States Code, 
or section 1203 of the IRS Restructuring Act of 1998, cannot be 
reemployed by the IRS. No additional funds are authorized to 
carry out the requirements of the provision.

                             EFFECTIVE DATE

    The provision is effective with respect to any employee 
removed from employment before, on or after the date of 
enactment.

                      III. VOTES OF THE COMMITTEE

    In compliance with clause 3(b) of rule XIII of the Rules of 
the House of Representatives, the following statement is made 
concerning the vote of the Committee on Ways and Means in its 
consideration of H.R. 3724, ``Ensuring Integrity in the IRS 
Workforce Act of 2016'', on April 13, 2016.
    The Chairman's amendment in the nature of a substitute was 
adopted by a voice vote (with a quorum being present).
    The bill, H.R. 3724, as amended, was ordered favorably 
reported to the House of Representatives by a voice vote (with 
a quorum being present).

                     IV. BUDGET EFFECTS OF THE BILL


               A. Committee Estimate of Budgetary Effects

    In compliance with clause 3(d) of rule XIII of the Rules of 
the House of Representatives, the following statement is made 
concerning the effects on the budget of the bill, H.R. 3724, as 
reported.
    The bill, as reported, is estimated to have a negligible 
effect on Federal fiscal year budget receipts for the period 
2016-2026.
    Pursuant to clause 8 of rule XIII of the Rules of the House 
of Representatives, the following statement is made by the 
Joint Committee on Taxation with respect to the provisions of 
the bill amending the Internal Revenue Code of 1986: The gross 
budgetary effect (before incorporating macroeconomic effects) 
in any fiscal year is less than 0.25 percent of the current 
projected gross domestic product of the United States for that 
fiscal year; therefore, the bill is not ``major legislation'' 
for purposes of requiring that the estimate include the 
budgetary effects of changes in economic output, employment, 
capital stock and other macroeconomic variables.

B. Statement Regarding New Budget Authority and Tax Expenditures Budget 
                               Authority

    In compliance with clause 3(c)(2) of rule XIII of the Rules 
of the House of Representatives, the Committee states that the 
bill involves no new or increased budget authority. The 
Committee further states that there are no new or increased tax 
expenditures.

      C. Cost Estimate Prepared by the Congressional Budget Office

    In compliance with clause 3(c)(3) of rule XIII of the Rules 
of the House of Representatives, requiring a cost estimate 
prepared by the CBO, the following statement by CBO is 
provided.

                                     U.S. Congress,
                               Congressional Budget Office,
                                    Washington, DC, April 18, 2016.
Hon. Kevin Brady,
Chairman, Committee on Ways and Means,
House of Representatives, Washington, DC.
    Dear Mr. Chairman: The Congressional Budget Office has 
prepared the enclosed cost estimate for H.R. 3724, the Ensuring 
Integrity in the IRS Workforce Act of 2016.
    If you wish further details on this estimate, we will be 
pleased to provide them. The CBO staff contact is Matthew 
Pickford.
            Sincerely,
                                                        Keith Hall.
    Enclosure.

H.R. 3724--Ensuring Integrity in the IRS Workforce Act of 2016

    H.R. 3724 would amend federal law to prohibit the Internal 
Revenue Service (IRS) from re-hiring employees who were fired 
for misconduct. CBO estimates that implementing H.R. 3724 would 
not have a significant cost over the next five years because it 
would not change the agency's current employment procedures. 
The staff of the Joint Committee on Taxation (JCT) estimate 
that enacting H.R. 3724 would affect revenues over the 2016-
2026 period; therefore, pay-as-you procedures apply. However 
those effects would be negligible. Enacting the bill would not 
affect direct spending.
    According to the IRS, H.R. 3724 would codify the agency's 
current policies and practices. As recommended by the Treasury 
Inspector General for Tax Administration, the IRS now considers 
prior conduct and performance issues in the hiring process.
    CBO estimates that enacting H.R. 3724 would not increase 
net direct spending or on-budget deficits in any of the four 
consecutive 10-year periods beginning in 2027.
    JCT has determined that H.R. 3724 contains no 
intergovernmental or private-sector mandates as defined in the 
Unfunded Mandates Reform Act.
    The CBO staff contact for this estimate is Matthew 
Pickford. The estimate was approved by H. Samuel Papenfuss, 
Deputy Assistant Director for Budget Analysis.

     V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE HOUSE


          A. Committee Oversight Findings and Recommendations

    With respect to clause 3(c)(1) of rule XIII of the Rules of 
the House of Representatives (relating to oversight findings), 
the Committee advises that it was as a result of the 
Committee's review of the provisions of H.R. 3724 that the 
Committee concluded that it is appropriate to report the bill, 
as amended, favorably to the House of Representatives with the 
recommendation that the bill do pass.

        B. Statement of General Performance Goals and Objectives

    With respect to clause 3(c)(4) of rule XIII of the Rules of 
the House of Representatives, the Committee advises that the 
bill contains no measure that authorizes funding, so no 
statement of general performance goals and objectives for which 
any measure authorizes funding is required.

              C. Information Relating to Unfunded Mandates

    This information is provided in accordance with section 423 
of the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104-
4).
    The Committee has determined that the bill contains no 
unfunded mandate on the private sector, nor does it impose a 
Federal intergovernmental mandate on State, local, or tribal 
governments.

                D. Applicability of House Rule XXI 5(b)

    Rule XXI 5(b) of the Rules of the House of Representatives 
provides, in part, that ``A bill or joint resolution, 
amendment, or conference report carrying a Federal income tax 
rate increase may not be considered as passed or agreed to 
unless so determined by a vote of not less than three-fifths of 
the Members voting, a quorum being present.'' The Committee has 
carefully reviewed the bill and states that the bill does not 
involve any Federal income tax rate increases within the 
meaning of the rule.

                       E. Tax Complexity Analysis

    Section 4022(b) of the Internal Revenue Service 
Restructuring and Reform Act of 1998 (``IRS Reform Act'') 
requires the staff of the Joint Committee on Taxation (in 
consultation with the Internal Revenue Service and the Treasury 
Department) to provide a tax complexity analysis. The 
complexity analysis is required for all legislation reported by 
the Senate Committee on Finance, the House Committee on Ways 
and Means, or any committee of conference if the legislation 
includes a provision that directly or indirectly amends the 
Internal Revenue Code of 1986 and has widespread applicability 
to individuals or small businesses.
    Pursuant to clause 3(h)(1) of rule XIII of the Rules of the 
House of Representatives, the staff of the Joint Committee on 
Taxation has determined that a complexity analysis is not 
required under section 4022(b) of the IRS Reform Act because 
the bill contains no provisions that amend the Internal Revenue 
Code of 1986 and that have ``widespread applicability'' to 
individuals or small businesses, within the meaning of the 
rule.

  F. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff 
                                Benefits

    With respect to clause 9 of rule XXI of the Rules of the 
House of Representatives, the Committee has carefully reviewed 
the provisions of the bill and states that the provisions of 
the bill do not contain any congressional earmarks, limited tax 
benefits, or limited tariff benefits within the meaning of the 
rule.

                   G. Duplication of Federal Programs

    In compliance with Sec. 3(g)(2) of H. Res. 5 (114th 
Congress), the Committee states that no provision of the bill 
establishes or reauthorizes: (1) a program of the Federal 
Government known to be duplicative of another Federal program, 
(2) a program included in any report from the Government 
Accountability Office to Congress pursuant to section 21 of 
Public Law 111-139, or (3) a program related to a program 
identified in the most recent Catalog of Federal Domestic 
Assistance, published pursuant to the Federal Program 
Information Act (Public Law 95-220, as amended by Public Law 
98-169).

                 H. Disclosure of Directed Rule Makings

    In compliance with Sec. 3(i) of H. Res. 5 (114th Congress), 
the following statement is made concerning directed rule 
makings: The Committee estimates that the bill requires no 
directed rule makings within the meaning of such section.

       VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED


  A. Text of Existing Law Amended or Repealed by the Bill, as Reported

    In compliance with clause 3(e)(1)(A) of rule XIII of the 
Rules of the House of Representatives, the text of each section 
proposed to be amended or repealed by the bill, as reported, is 
shown below:

         Changes in Existing Law Made by the Bill, as Reported

  In compliance with clause 3(e)(1)(A) of rule XIII of the 
Rules of the House of Representatives, the text of each section 
proposed to be amended or repealed by the bill, as reported, is 
shown below:

                     INTERNAL REVENUE CODE OF 1986



           *       *       *       *       *       *       *
Subtitle F--Procedure and Administration

           *       *       *       *       *       *       *


CHAPTER 80--GENERAL RULES

           *       *       *       *       *       *       *


Subchapter A--Application of Internal Revenue Laws

           *       *       *       *       *       *       *


SEC. 7804. OTHER PERSONNEL.

  (a) Appointment and Supervision.--Unless otherwise prescribed 
by the Secretary, the Commissioner of Internal Revenue is 
authorized to employ such number of persons as the Commissioner 
deems proper for the administration and enforcement of the 
internal revenue laws, and the Commissioner shall issue all 
necessary directions, instructions, orders, and rules 
applicable to such persons.
  (b) Posts of Duty of Employees in Field Service or 
Traveling.--Unless otherwise prescribed by the Secretary--
          (1) Designation of post of duty.-- The Commissioner 
        shall determine and designate the posts of duty of all 
        such persons engaged in field work or traveling on 
        official business outside of the District of Columbia.
          (2) Detail of personnel from field service.-- The 
        Commissioner may order any such person engaged in field 
        work to duty in the District of Columbia, for such 
        periods as the Commissioner may prescribe, and to any 
        designated post of duty outside the District of 
        Columbia upon the completion of such duty.
  (c) Delinquent Internal Revenue Officers and Employees.--If 
any officer or employee of the Treasury Department acting in 
connection with the internal revenue laws fails to account for 
and pay over any amount of money or property collected or 
received by him in connection with the internal revenue laws, 
the Secretary shall issue notice and demand to such officer or 
employee for payment of the amount which he failed to account 
for and pay over, and, upon failure to pay the amount demanded 
within the time specified in such notice, the amount so 
demanded shall be deemed imposed upon such officer or employee 
and assessed upon the date of such notice and demand, and the 
provisions of chapter 64 and all other provisions of law 
relating to the collection of assessed taxes shall be 
applicable in respect of such amount.

           *       *       *       *       *       *       *


      B. Changes in Existing Law Proposed by the Bill, as Reported

    In compliance with clause 3(e)(1)(B) of rule XIII of the 
Rules of the House of Representatives, changes in existing law 
proposed by the bill, as reported, are shown as follows 
(existing law proposed to be omitted is enclosed in black 
brackets, new matter is printed in italics, existing law in 
which no change is proposed is shown in roman):

         Changes in Existing Law Made by the Bill, as Reported

  In compliance with clause 3(e)(1)(B) of rule XIII of the 
Rules of the House of Representatives, changes in existing law 
proposed by the bill, as reported, are shown as follows (new 
matter is printed in italics and existing law in which no 
change is proposed is shown in roman):

                     INTERNAL REVENUE CODE OF 1986



           *       *       *       *       *       *       *
Subtitle F--Procedure and Administration

           *       *       *       *       *       *       *


CHAPTER 80--GENERAL RULES

           *       *       *       *       *       *       *


Subchapter A--Application of Internal Revenue Laws

           *       *       *       *       *       *       *


SEC. 7804. OTHER PERSONNEL.

  (a) Appointment and Supervision.--Unless otherwise prescribed 
by the Secretary, the Commissioner of Internal Revenue is 
authorized to employ such number of persons as the Commissioner 
deems proper for the administration and enforcement of the 
internal revenue laws, and the Commissioner shall issue all 
necessary directions, instructions, orders, and rules 
applicable to such persons.
  (b) Posts of Duty of Employees in Field Service or 
Traveling.--Unless otherwise prescribed by the Secretary--
          (1) Designation of post of duty.--The Commissioner 
        shall determine and designate the posts of duty of all 
        such persons engaged in field work or traveling on 
        official business outside of the District of Columbia.
          (2) Detail of personnel from field service.--The 
        Commissioner may order any such person engaged in field 
        work to duty in the District of Columbia, for such 
        periods as the Commissioner may prescribe, and to any 
        designated post of duty outside the District of 
        Columbia upon the completion of such duty.
  (c) Delinquent Internal Revenue Officers and Employees.--If 
any officer or employee of the Treasury Department acting in 
connection with the internal revenue laws fails to account for 
and pay over any amount of money or property collected or 
received by him in connection with the internal revenue laws, 
the Secretary shall issue notice and demand to such officer or 
employee for payment of the amount which he failed to account 
for and pay over, and, upon failure to pay the amount demanded 
within the time specified in such notice, the amount so 
demanded shall be deemed imposed upon such officer or employee 
and assessed upon the date of such notice and demand, and the 
provisions of chapter 64 and all other provisions of law 
relating to the collection of assessed taxes shall be 
applicable in respect of such amount.
  (d) Prohibition on Rehiring Employees Involuntarily 
Separated.--The Commissioner may not employ any individual 
previously employed by the Commissioner who was removed for 
misconduct under this subchapter or chapter 43 or chapter 75 of 
title 5, United States Code, or whose employment was terminated 
under section 1203 of the Internal Revenue Service 
Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note).

           *       *       *       *       *       *       *


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