Page:United States Statutes at Large Volume 112 Part 1.djvu/731

 PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 705 (3) Section 7611(f)(l) (relating to restrictions on church tax inquiries and examinations) is amended by striking "Assistant Commissioner for Employee Plans and Exempt Organizations of the Internal Revenue Service" and inserting "Secretary". (f) EFFECTIVE DATE. — 26 USC 7803 (1) IN GENERAL. —Except as provided in paragraph (2), the no^. amendments made by this section shall take effect on the date of the enactment of this Act. (2) CHIEF COUNSEL. —Section 7803(b)(3) of the Internal Revenue Code of 1986, as added by this section, shall take effect on the date that is 90 days after the date of the enactment of this Act. (3) NATIONAL TAXPAYER ADVOCATE. — Notwithstanding section 7803(c)(l)(B)(iv) of such Code, as added by this section, in appointing the first National Taxpayer Advocate after the date of the enactment of this Act, the Secretary of the Treasury— (A) shall not appoint any individual who was an officer or employee of the Internal Revenue Service at any time during the 2-year period ending on the date of appointment; and (B) need not consult with the Internal Revenue Service Oversight Board if the Oversight Board has not been appointed. (4) CURRENT OFFICERS. — (A) In the case of an individual serving as Commissioner of Internal Revenue on the date of the enactment of this Act who was appointed to such position before such date, the 5-year term required by section 7803(a)(1) of such Code, as added by this section, shall begin as of the date of such appointment. (B) Clauses (ii), (iii), and (iv) of section 7803(c)(1)(B) of such Code, as added by this section, shall not apply to the individual serving as Taxpayer Advocate on the date of the enactment of this Act. SEC. 1103. TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRA- TION. (a) ESTABLISHMENT OF TWO INSPECTORS GENERAL IN THE DEPARTMENT OF THE TREASURY. — Section 2 of the Inspector General Act of 1978 (5 U.S.C. App.) is amended by striking the matter following paragraph (3) and inserting the following: "there is established— "(A) in each of such establishments an office of Inspector General, subject to subparagraph (B); and "(B) in the establishment of the Department of the Treasury— "(i) an Office of Inspector General of the Department of the Treasury; and "(ii) an OfRce of Treasury Inspector General for Tax Administration.". (b) AMENDMENTS TO SECTION 8D OF THE INSPECTOR GENERAL ACT OF 1978. — (1) LIMITATION ON AUTHORITY OF INSPECTOR GENERAL. — Section 8D(a) of the Inspector General Act of 1978 (5 U.S.C.

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