PUBLIC LAW 104-168-^JULY 30, 1996 110 STAT. 1455 "(V) contain an inventory of the items described in subclauses (I), (II), and (III) for which action remains to be completed and the period during which each item has remained on such inventory, "(VI) contain an inventory of the items described in subclauses (II) and (III) for which no action has been taken, the period during which each item has remained on such inventory, the reasons for the inaction, and identify any Internal Revenue Service official who is responsible for such inaction, "(VII) identify any Taxpayer Assistance Order which was not honored by the Internal Revenue Service in a timely manner, as specified under section 7811(b), "(VIII) contain recommendations for such administrative and legislative action as may be appropriate to resolve problems encountered by taxpayers, "(DC) describe the extent to which regional problem resolution officers participate in the selection and evaluation of local problem resolution officers, and "(X) include such other information as the Taxpayer Advocate may deem advisable, "(iii) REPORT TO BE SUBMITTED DIRECTLY.— Each report required under this subparagraph shall be provided directly to the Committees referred to in clauses (i) and (ii) without any prior review or comment from the Commissioner, the Secretary of the Treasury, any other officer or employee of the Department of the Treasury, or the Office of Management and Budget. " (3) RESPONSIBILITIES OF COMMISSIONER.—The Commissioner of Internal Revenue shall establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayer Advocate within 3 months after submission to the Commissioner.", (b) CONFORMING AMENDMENTS.— (1) Section 7811 (relating to Taxpayer Assistance Orders) is amended— (A) by striking "the Office of Ombudsman" in subsection (a) and inserting "the Office of the Taxpayer Advocate", and (B) by striking "Ombudsman" each place it appears (including in the headings of subsections (e) and (f)) and inserting "Taxpayer Advocate". (2) The heading for section 7802 is amended to read as follows:
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