Review by the Treasury Inspector General for Tax Administration

(a) Review Subsection (k)(1) of section 412 of title 5, United States Code, is amended— (1) in subparagraph (C), by striking and at the end; (2) by redesignating subparagraph (D) as subparagraph (E); (3) by inserting after subparagraph (C) the following new subparagraph: (D) shall— (i) review any criteria employed by the Internal Revenue Service to select tax returns (including applications for recognition of tax-exempt status) for examination or audit, assessment or collection of deficiencies, criminal investigation or referral, refunds for amounts paid, or any heightened scrutiny or review in order to determine whether the criteria discriminates against taxpayers on the basis of race, religion, or political ideology; and (ii) consult with the Internal Revenue Service on recommended amendments to such criteria in order to eliminate any discrimination identified pursuant to the review described in clause (i); and; and (4) in subparagraph (E), as so redesignated, by striking and (C) and inserting (C), and (D). (b) Semiannual Report Subsection (g) of section 412 of title 5, United States Code, is amended by adding at the end the following new paragraph: (3) Semiannual reports Any semiannual report made by the Treasury Inspector General for Tax Administration that is required pursuant to section 405(b) shall include— (A) a statement affirming that the Treasury Inspector General for Tax Administration has reviewed the criteria described in subsection (k)(1)(D) and consulted with the Internal Revenue Service regarding such criteria; and (B) a description and explanation of any such criteria that was identified as discriminatory by the Treasury Inspector General for Tax Administration..