Pub. L. 100-647, tit. VI, subtit. J, pt. I, sec. 6235
ASSISTANT COMMISSIONER FOR TAXPAYER SERVICES.
SEC. 6235. ASSISTANT COMMISSIONER FOR TAXPAYER SERVICES. (a) In General.—Section 7802 of the 1986 Code (relating to Commissioner of Revenue; Assistant Commissioner (Employee Plans and Exempt Organizations) is amended by adding at the end thereof the following new subsection: “(c) Assistant Commissioner (Taxpayer Services).—There is established within the Internal Revenue Service an office to be known as the ‘Office for Taxpayer Services’ to be under the supervision and direction of an Assistant Commissioner of the Internal Revenue. The Assistant Commissioner shall be responsible for taxpayer services such as telephone, walk-in, and taxpayer educational services, and the design and production of tax and informational forms.” (b) Annual Reports to Congress.—The Assistant Commissioner (Taxpayer Services) and the Taxpayer Ombudsman for the Internal Revenue Service shall jointly make an annual report regarding the quality of taxpayer services provided. Such report shall be made to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives. (c) Effective Date.—The amendment made by subsection (a) shall take effect on the date 180 days after the date of the enactment of this Act.