INTERNAL REVENUE SERVICE EMPLOYEE CONTACTS.

SEC. 3705. INTERNAL REVENUE SERVICE EMPLOYEE CONTACTS. (a) Notice.— The Secretary of the Treasury or the Secretary’s delegate shall provide that— (1) any manually generated correspondence received by a taxpayer from the Internal Revenue Service shall include in a prominent manner the name, telephone number, and unique identifying number of an Internal Revenue Service employee the taxpayer may contact with respect to the correspondence; (2) any other correspondence or notice received by a taxpayer from the Internal Revenue Service shall include in a prominent manner a telephone number that the taxpayer may contact; and (3) an Internal Revenue Service employee shall give a taxpayer during a telephone or personal contact the employee’s name and unique identifying number. (b) Single Contact.— The Secretary of the Treasury or the Secretary’s delegate shall develop a procedure under which, to the extent practicable and if advantageous to the taxpayer, one Internal Revenue Service employee shall be assigned to handle a taxpayer’s matter until it is resolved. (c) Telephone Helpline in Spanish.— The Secretary of the Treasury or the Secretary’s delegate shall provide, in appropriate circumstances, that taxpayer questions on telephone helplines of the Internal Revenue Service are answered in Spanish. (d) Other Telephone Helpline Options.— The Secretary of the Treasury or the Secretary’s delegate shall provide, in appropriate circumstances, on telephone helplines of the Internal Revenue Service an option for any taxpayer to talk to an Internal Revenue Service employee during normal business hours. The person shall direct phone questions of the taxpayer to other Internal Revenue Service personnel who can provide assistance to the taxpayer. (e) Effective Dates.— 112 STAT. 778 (1) In general.— Except as otherwise provided in this subsection, this section shall take effect 60 days after the date of the enactment of this Act. (2) Subsection (c).— Subsection (c) shall take effect on January 1, 2000. (3) Subsection (d).— Subsection (d) shall take effect on January 1, 2000. (4) Unique identifying number.— Any requirement under this section to provide a unique identifying number shall take effect 6 months after the date of the enactment of this Act.