Section 1 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—
make publicly available (including by non-electronic means) a notice which—
identifies the Taxpayer Assistance Center proposed for closure and the date of such proposed closure; and
identifies the relevant alternative sources of taxpayer assistance which may be utilized by taxpayers affected by such proposed closure; and
submit to Congress a written report that includes the information included in the notice described in paragraph (1), the reasons for such proposed closure, and such other information as the Secretary may determine appropriate.