Page:United States Statutes at Large Volume 112 Part 1.djvu/749

 PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 723 (6) provide for at least 16 hours of conflict management training during fiscal year 1999 for employees conducting collection activities. TITLE II—ELECTRONIC FILING SEC. 2001. ELECTRONIC FILING OF TAX AND INFORMATION RETURNS. (a) IN GENERAL. —It is the policy of Congress that— (1) paperless filing should be the preferred and most convenient means of filing Federal tax and information returns; (2) it should be the goal of the Internal Revenue Service to have at least 80 percent of all such returns filed electronically by the year 2007; and (3) the Internal Revenue Service should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns. (b) STRATEGIC PLAN. — (1) IN GENERAL.— Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury or the Secretary's delegate (hereafter in this section referred to as the "Secretary") shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next 10 years while maintaining processing times for paper returns at 40 days. To the extent practicable, such plan shall provide that all returns prepared electronically for taxable years beginning after 2001 shall be filed electronically. (2) ELECTRONIC COMMERCE ADVISORY GROUP. —TO ensure that the Secretary receives input from the private sector in the development and implementation of the plan required by paragraph (1), the Secretary shall convene an electronic commerce advisory group to include representatives from the small business community and from the tax practitioner, preparer, and computerized tax processor communities and other representatives from the electronic filing industry. (c) PROMOTION OF ELECTRONIC FILING AND INCENTIVES.— Section 6011 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: "(f) PROMOTION OF ELECTRONIC FILING.— "(1) IN GENERAL. — The Secretary is authorized to promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means. "(2) INCENTIVES. — The Secretary may implement procedures to provide for the payment of appropriate incentives for electronically filed returns.". (d) ANNUAL REPORTS.— Not later than June 30 of each calendar year after 1998, the Chairperson of the Internal Revenue Service Oversight Board, the Secretary of the Treasury, and the Chairperson of the electronic commerce advisory group established under subsection (b)(2) shall report to the Committees on Ways and Means, Appropriations, Government Reform and Oversight, and Small Business of the House of Representatives and the Committees on Finance, Appropriations, Governmental Affairs, and Small Business of the Senate on— 26 USC 6011 note. 26 USC 6011 note. Deadline. Deadline. 26 USC 6011 note.

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