Section 1 Short title
This Act may be cited as the “Tax Administration Integrity Act”.
Tax Administration Integrity Act
A BILL
To amend the Internal Revenue Code of 1986 to prohibit the designation of individuals who are not employees of the Internal Revenue Service to examine certain books and witnesses.
Sec. 2 Prohibition on designation of individuals who are not employees of the IRS to examine certain books and witnesses
In general— Section 6103(n) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “No such person may be designated to receive summoned books, papers, records, or other data and to take summoned testimony under oath.”.
Effective date— The amendment made by subsection (a) shall take effect on the date of the enactment of this Act and shall apply to any designation of a person under section 6103(n) of the Internal Revenue Code of 1986 pursuant to section 301.7602–1T of the temporary regulations adopted June 17, 2014 (TD 9669), that is in effect on the date of enactment of this Act.