NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS.

SEC. 1403. [26 U.S.C. 7801 note] NOTICE FROM IRS REGARDING CLOSURE OF TAXPAYER ASSISTANCE CENTERS. Not later than 90 days before the date that a proposed closure of a Taxpayer Assistance Center would take effect, the Secretary of the Treasury (or the Secretary’s delegate) shall— (1) make publicly available (including by non-electronic means) a notice which— (A) identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and (B) identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and (2) submit to Congress a written report that includes— (A) the information included in the notice described in paragraph (1); (B) the reasons for such proposed closure; and (C) such other information as the Secretary may determine appropriate.