MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE.

SEC. 1302. [26 U.S.C. 7801 note] MODERNIZATION OF INTERNAL REVENUE SERVICE ORGANIZATIONAL STRUCTURE. (a) In General.—Not later than September 30, 2020, the Secretary of the Treasury (or the Secretary’s delegate) shall submit to Congress a comprehensive written plan to redesign the organization of the Internal Revenue Service. Such plan shall— (1) ensure the successful implementation of the priorities specified by Congress in this Act; (2) prioritize taxpayer services to ensure that all taxpayers easily and readily receive the assistance that they need; (3) streamline the structure of the agency including minimizing the duplication of services and responsibilities within the agency; (4) best position the Internal Revenue Service to combat cybersecurity and other threats to the Internal Revenue Service; and (5) address whether the Criminal Investigation Division of the Internal Revenue Service should report directly to the Commissioner of Internal Revenue. (b) Repeal of Restriction on Organizational Structure of Internal Revenue Service.—Paragraph (3) of section 1001(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 shall cease to apply beginning 1 year after the date on which the plan described in subsection (a) is submitted to Congress.