PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 685 Public Law 105-206 105th Congress An Act To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; WAIVER OF ESTIMATED TAX PENALTIES; TABLE OF CONTENTS. (a) SHORT TITLE. —This Act may be cited as the "Internal Revenue Service Restructuring and Reform Act of 1998". (b) AMENDMENT OF 1986 CODE. — Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) WAIVER OF ESTIMATED TAX PENALTIES.— No addition to tax shall be made under section 6654 or 6655 of the Internal Revenue Code of 1986 with respect to any underpayment of an installment required to be paid on or before the 30th day after the date of the enactment of this Act to the extent such underpayment was created or increased by any provision of this Act. (d) TABLE OF CONTENTS. — The table of contents for this Act is as follows: Sec. 1. Short title; amendment of 1986 Code; waiver of estimated tax penalties; table of contents. TITLE I—REORGANIZATION OF STRUCTURE AND MANAGEMENT OF THE INTERNAL REVENUE SERVICE Subtitle A—Reorganization of the Internal Revenue Service Sec. 1001. Reorganization of the Internal Revenue Service. Sec. 1002. Internal Revenue Service mission to focus on taxpayers' needs. Subtitle B—Executive Branch Governance and Senior Management Sec. 1101. Internal Revenue Service Oversight Board. Sec. 1102. Commissioner of Internal Revenue; other officials. Sec. 1103. Treasury Inspector General for Tax Administration. Sec. 1104. Other personnel. Sec. 1105. Prohibition on executive branch influence over taxpayer audits and other investigations. Subtitle C—Personnel Flexibilities i Sec. 1201. Improvements in personnel flexibilities. Sec. 1202. Voluntary separation incentive payments. Sec. 1203. Termination of employment for misconduct. Sec. 1204. Basis for evaluation of Internal Revenue Service employees. Sec. 1205. Employee training program. TITLE II—ELECTRONIC FILING Sec. 2001. Electronic filing of tax and information returns. July 22, 1998 [H.R. 2676] Internal Revenue Service Restructuring and Reform Act of 1998. 26 USC 1 note. 26 USC 6654 note.
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