Pub. L. 105-206, tit. IV, subtit. C, sec. 4021
ROLE OF THE INTERNAL REVENUE SERVICE.
SEC. 4021. ROLE OF THE INTERNAL REVENUE SERVICE. It is the sense of the Congress that the Internal Revenue Service should provide Congress with an independent view of tax administration, and that during the legislative process, the tax writing committees of Congress should hear from front-line technical experts at the Internal Revenue Service with respect to the administrability of pending amendments to the Internal Revenue Code of 1986.