JOINT REVIEW OF STRATEGIC PLANS AND BUDGET FOR THE INTERNAL REVENUE SERVICE.

SEC. 321. JOINT REVIEW OF STRATEGIC PLANS AND BUDGET FOR THE INTERNAL REVENUE SERVICE.(a) In General.—Paragraph (2) of section 8021(f) (relating to joint reviews) is amended by striking “2004” and inserting “2005”.(b) Report.—Subparagraph (C) of section 8022(3) (regarding reports) is amended—(1) by striking “2004” and inserting “2005”, and(2) by striking “with respect to—” and all that follows and inserting “with respect to the matters addressed in the joint review referred to in section 8021(f)(2).”.(c) Time for Joint Review.—The joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 to be made before June 1, 2004, shall be treated as timely if made before June 1, 2005.118 STAT. 1183