112 STAT. 726 PUBLIC LAW 105-206-^JULY 22, 1998 26 USC 6012 note. Procedures. Deadline. Deadlines. 26 USC 6103 note. Procedvires. SEC. 2004. RETURN-FREE TAX SYSTEM. (a) IN GENERAL. —The Secretary of the Treasury or the Secretary's delegate shall develop procedures for the implementation of a return-free tax system under which appropriate individuals would be permitted to comply with the Internal Revenue Code of 1986 without making the return required under section 6012 of such Code for taxable years beginning after 2007. (b) REPORT.— Not later than June 30 of each calendar year after 1999, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on— (1) what additional resources the Internal Revenue Service would need to implement such a system; (2) the changes to the Internal Revenue Code of 1986 that could enhance the use of such a system; (3) the procedures developed pursuant to subsection (a); and (4) the number and classes of taxpayers that would be permitted to use the procedures developed pursuant to subsection (a). SEC. 2005. ACCESS TO ACCOUNT INFORMATION. (a) IN GENERAL.— Not later than December 31, 2006, the Secretary of the Treasury or the Secretary delegate shall develop procedures under which a taxpayer filing returns electronically (and their designees under section 6103(c) of the Internal Revenue Code of 1986) would be able to review the taxpayer's account electronicsdly, but only if all necessary safeguards to ensure the privacy of such account information are in place. (b) REPORT. —Not later than December 31, 2003, the Secretary of the Treasury shall report on the progress the Secretary is making on the development of procedures under subsection (a) to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. Taxpayer Bill of Rights 3. TITLE III- TAXPAYER PROTECTION AND RIGHTS 26 USC lnote. SEC. 3000. SHORT TITLE. This title may be cited as the "Taxpayer Bill of Rights 3". Subtitle A—Burden of Proof SEC. 3001. BURDEN OF PROOF. (a) IN GENERAL.— Chapter 76 (relating to judicial proceedings) is amended by adding at the end the following new subchapter: "Subchapter E—Burden of Proof "Sec. 7491. Burden of proof. "SEC. 7491. BURDEN OF PROOF. "(a) BURDEN SHIFTS WHERE TAXPAYER PRODUCES CREDIBLE EVIDENCE.—
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