Section 1 Short title
This Act may be cited as the “Eliminate Failed IRS Oversight Board Act”.
Eliminate Failed IRS Oversight Board Act
A BILL
To amend the Internal Revenue Code of 1986 to eliminate the IRS Oversight Board.
Sec. 2 Elimination of IRS Oversight Board
In general— Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by striking section 7802 (and by striking the item relating to such section in the table of sections of such subchapter).
Conforming amendments—
Section 4946(c) of such Code is amended by adding “or” at the end of paragraph (5), by striking “, or” at the end of paragraph (6) and inserting a period, and by striking paragraph (7).
Section 6103(h) of such Code is amended by striking paragraph (6).
Section 7803(a) of such Code is amended by striking paragraph (4).
Section 7803(c)(1)(B)(ii) of such Code is amended by striking “and the Oversight Board”.
Section 7803(c)(2)(B)(iii) of such Code is amended by striking “the Oversight Board,”.
Section 8D of the Inspector General Act of 1978 is amended—
in subsections (g)(2) and (h), by striking “the Internal Revenue Service Oversight Board and”,
in subsection (l)(1), by striking “or the Internal Revenue Service Oversight Board”, and
in subsection (l)(2), by striking “and the Internal Revenue Service Oversight Board”.