Taxpayer First Act
Date: June 6, 2019 Official Title: To amend the Internal Revenue Code of 1986 to modernize and improve the Internal Revenue Service, and for other purposes.Short title This Act may be cited as the "Taxpayer First Act".Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.Table of Contents The table of contents for this Act is as follows:
* (A) **In general** The Internal Revenue Service Independent Office of Appeals shall be under the supervision and direction of an official to be known as the "Chief of Appeals". The Chief of Appeals shall report directly to the Commissioner of Internal Revenue and shall be entitled to compensation at the same rate as the highest rate of basic pay established for the Senior Executive Service under section 5382 of title 5, United States Code.
* (B) **Appointment** The Chief of Appeals shall be appointed by the Commissioner of Internal Revenue without regard to the provisions of title 5, United States Code, relating to appointments in the competitive service or the Senior Executive Service.
* (C) **Qualifications** An individual appointed under subparagraph (B) shall have experience and expertise in—
* (i) administration of, and compliance with, Federal tax laws,
* (ii) a broad range of compliance cases, and
* (iii) management of large service organizations.