USE OF PSEUDONYMS BY INTERNAL REVENUE SERVICE EMPLOYEES.

SEC. 3706. USE OF PSEUDONYMS BY INTERNAL REVENUE SERVICE EMPLOYEES. (a) In General.— Any employee of the Internal Revenue Service may use a pseudonym only if— (1) adequate justification for the use of a pseudonym is provided by the employee, including protection of personal safety; and (2) such use is approved by the employee’s supervisor before the pseudonym is used. (b) Effective Date.— Subsection (a) shall apply to requests made after the date of the enactment of this Act.