112 STAT. 685PUBLIC LAW 105–206—JULY 22, 1998
Public Law 105–206105th Congress An Act
To amend the Internal Revenue Code of 1986 to restructure and reform the InternalRevenue 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 OFESTIMATED TAX PENALTIES; TABLE OF CONTENTS.
.—This Act may be cited as the ‘‘InternalRevenue Service Restructuring and Reform Act of 1998’’.(b) A
.—Except as otherwise expresslyprovided, whenever in this Act an amendment or repeal is expressedin terms of an amendment to, or repeal of, a section or otherprovision, the reference shall be considered to be made to a sectionor other provision of the Internal Revenue Code of 1986.(c) W
.—No addition to taxshall be made under section 6654 or 6655 of the Internal RevenueCode of 1986 with respect to any underpayment of an installmentrequired to be paid on or before the 30th day after the date of the enactment of this Act to the extent such underpayment wascreated or increased by any provision of this Act.(d) T
.—The table of contents for this Actis 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 THEINTERNAL REVENUE SERVICESubtitle A—Reorganization of the Internal Revenue ServiceSec.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 ManagementSec.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 otherinvestigations.Subtitle C—Personnel FlexibilitiesSec.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 FILINGSec.2001.Electronic filing of tax and information returns.
26 USC 6654note.26 USC 1 note.Internal RevenueServiceRestructuringand Reform Actof 1998.July 22, 1998[H.R. 2676]