Taxpayer Protection Act of 2014

“(C) Constitutional rights of taxpayers—For purposes of the annual report required under subparagraph (A), the Oversight Board shall include the following information:

“(i) Any claim filed during the preceding year by a taxpayer alleging, with respect to such taxpayer, a violation of any right under the Constitution of the United States by an employee of the Internal Revenue Service.

“(ii) For purposes of each claim described in clause (i)—

“(I) whether a final administrative or judicial determination on such claim has been reached, and

“(II) subject to section 1203 of the Internal Revenue Service Restructuring and Reform Act of 1998, whether the employment of any employee of the Internal Revenue Service determined to be liable for such violation has been terminated or, for any personnel action other than termination of such employee, the reasons provided by the Commissioner of Internal Revenue for such determination.

“(iii) The effectiveness of any procedures and measures established by the Internal Revenue Service to prevent discrimination by any employee of the Internal Revenue Service against any taxpayer on the basis of the political affiliation, beliefs, or activities of such taxpayer.”