EXPANSION OF AUTHORITY TO ISSUE TAXPAYER ASSISTANCE ORDERS.

Sec. 102. EXPANSION OF AUTHORITY TO ISSUE TAXPAYER ASSISTANCE ORDERS. (a) Terms of Orders.— Subsection (b) of section 7811 (relating to terms of Taxpayer Assistance Orders) is amended— (1) by inserting “Within a specified time period” after “the Secretary”, and (2) by inserting “take any action as permitted by law,” after “cease any action,”. (b) Limitation on Authority to Modify or Rescind.— Section 7811(c) (relating to authority to modify or rescind) is amended to read as follows: “(c) Authority to Modify or Rescind.— Any Taxpayer Assistance Order issued by the Taxpayer Advocate under this section may be modified or rescinded— “(1) only by the Taxpayer Advocate, the Commissioner of Internal Revenue, or the Deputy Commissioner of Internal Revenue, and “(2) only if a written explanation of the reasons for the modification or rescission is provided to the Taxpayer Advocate.”. (c) Effective Date.— The amendments made by this section shall take effect on the date of the enactment of this Act.