draft legislation described Establish a new IRS Independent Office of Appeals Lower the e-Filing mandate threshold from 250 returns to 10:  Strengthen the Office of the Taxpayer Advocate:  Require all tax-exempt organizations to electronically file:  Allow any concerned taxpayer to get an Identity Protection Personal Identification Number (IP PIN):  Require the IRS to develop and submit a comprehensive customer service strategy within a year Permanently authorize matching grants to support local Volunteer Income Tax Assistance programs Codify the already-existing IRS Free File Program Eliminate the application fee and initial payment requirement for offer-in-compromise agreements for those making under 250 percent of federal poverty level:  Require the IRS to provide notice when they're closing a Taxpayer Assistance Center:  Allow the IRS to provide information about Low Income Taxpayer Clinics:  Require the IRS show probable cause when seizing funds that appear to have been structured for money laundering purposes:  Clarify standards of review for joint liability relief. 
*  Narrow the definition of "perishable" to only things that are liable to perish:  John Doe summons must be narrowly tailored to seek only information that pertains to the failure or potential failure of a person or group to comply with federal tax law. 
Prevent those making under 250 percent of the federal poverty level from being referred to private collection agencies for delinquent tax debt. 
Require the IRS to inform taxpayers if they intend to contact third parties like friends, neighbors or clients for an audit. 
Prevent anyone other than an officer or employee of the IRS from examining books, records and witness testimony as part of an examination, other than for the sole purpose of serving as an expert:  Codify recent public/private cybersecurity efforts 
Codify the refocusing of Electron Tax Administration Advisory Committee efforts towards cybersecurity.
Establish a single point of contact within the IRS for any taxpayer who is the victim of identity theft:  * Prohibit the IRS from from providing taxpayer information to any contractors or other agents of a federal, state or local agency if they do not have identity theft safeguards in place:  Require the IRS to develop and implement an IT strategic plan:  Require the development of robust and secure online accounts for taxpayers and preparers by 2023:  * Require the IRS to develop an Internet portal allowing people to file Forms 1099 online:  Allow the IRS to automate processing of Income Verification Express Service requests:  Limit return information redisclosures by the taxpayer's designee to only those to which the taxpayer has explicitly consented. 
Require the IRS to develop uniform standards for the use of electronic signatures for disclosure authorizations to and of practitioners. 
Allow the IRS to accept credit and debit card payments for taxes directly:  * Change the name of the head of the IRS from "Commissioner" to "Administrator." 
Eliminate the IRS Oversight Board:  Allow the IRS to develop a modernization plan and submit it to Congress prior to making any organizational changes. 
Subject Tax Court judges to the same grounds for disqualification as other federal judges. 
Replaces the non-judicial terms "report" and "decision" with "opinion" and "judgment" respectively. 
"Special trial judges" would be renamed "magistrate judges."