PUBLIC LAW 105-206-JULY 22, 1998 112 STAT. 701 "(iii) REPORT TO BE SUBMITTED DIRECTLY.— Each report required under this subparagraph shall be provided directly to the committees described in clause (i) without any prior review or comment from the Commissioner, the Secretary of the Treasury, the Oversight Board, any other officer or employee of the Department of the Treasury, or the Office of Management and Budget. " (iv) COORDINATION WITH REPORT OF TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION. —To the extent that information required to be reported under clause (ii) is also required to be reported under paragraph (1) or (2) of subsection (d) by the Treasury Inspector General for Tax Administration, the National Taxpayer Advocate shall not contain such information in the report submitted under such clause. "(C) OTHER RESPONSIBILITIES. — The National Taxpayer Advocate shall— "(i) monitor the coverage and geographic allocation of local offices of taxpayer advocates; "(ii) develop guidance to be distributed to all Internal Revenue Service officers and employees outlining the criteria for referral of taxpayer inquiries to local offices of taxpayer advocates; "(iii) ensure that the local telephone number for each local office of the taxpayer advocate is published and available to taxpayers served by the office; and "(iv) in conjunction with the Commissioner, develop career paths for local taxpayer advocates choosing to make a career in the Office of the Taxpayer Advocate. " (D) PERSONNEL ACTIONS.— "(i) IN GENERAL.— The National Taxpayer Advocate shall have the responsibility and authority to— "(I) appoint local taxpayer advocates and make available at least 1 such advocate for each State; and "(II) evaluate and take personnel actions (including dismissal) with respect to any employee of any local office of a taxpayer advocate described in subclause (I). "(ii) CONSULTATION.—The National Taxpayer Advocate may consult with the appropriate supervisory personnel of the Internal Revenue Service in carrying out the National Taxpayer Advocate's responsibilities under this subparagraph. " (3) RESPONSIBILITIES OF COMMISSIONER.— The Commis- Procedures, sioner shall establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the National Taxpayer Advocate within 3 months after submission to the Commissioner. " (4) OPERATION OF LOCAL OFFICES. — "(A) IN GENERAL. —Each local taxpayer advocate— "(i) shall report to the National Taxpayer Advocate or delegate thereof; "(ii) may consult with the appropriate supervisory personnel of the Internal Revenue Service regarding
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