Page:United States Statutes at Large Volume 109 Part 1.djvu/526

 109 STAT. 510 PUBLIC LAW 104-52—NOV. 19, 1995 The Commissioner of the Internal Revenue Service shall be an ex officio member of the Commission. (3) CHAIRMAN. —The Commission shall elect a Chairman from among its members. (4) MEETING; QUORUM; VACANCIES.— After its initial meeting, the Commission shall meet upon the call of the Chairman or a majority of its members. Seven members of the Commission shall constitute a quorum. Any vacancy in the Commission shall not affect its powers, but shall be filled in the same manner in which the original appointment was made. (5) APPOINTMENT; INITIAL MEETING.— (A) APPOINTMENT. —It is the sense of the Congress that members of the Committee should be appointed not more than 60 days after the date of the enactment of this section. (B) INITIAL MEETING. —I f, after 60 days from the date of the enactment of this section, seven or more members of the Commission have been appointed, members who have been appointed may meet and select a Chairman who thereafter shall have the authority to begin the operations of the Commission, including the hiring of staff. (c) FUNCTIONS OF COMMISSION,— (1) IN GENERAL. —The functions of the Commission shall be— (A) to conduct, for a period of not to exceed one year from the date of its first meeting, the review described in paragraph (2), and Reports. (B) to submit to the Congress a final report of the results of the review, including recommendations for restructuring the IRS. (2) REVIEW,—The Commission shall review— (A) the present practices of the IRS, especially with respect to— (i) its organizational structure; (ii) its paper processing and return processing activities; (iii) its infrastructure; and (iv) the collection process; (B) requirements for improvement in the following areas: (i) making returns processing "paperless"; (ii) modernizing IRS operations; (iii) improving the collections process without major personnel increases or increased funding; (iv) improving taxpayer accounts management; (v) improving the accuracy of information requested by taxpayers in order to file their returns; and (vi) changing the culture of the IRS to make the organization more efficient, productive, and customeroriented; (C) whether the IRS could be replaced with a quasigovernmental agency with tangible incentives and internally managing its programs and activities and for modernizing its activities, and

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