Expansion of callback technology

It is the sense of Congress that— (1) taxpayers contacting the Internal Revenue Service should have the option to receive a callback, and (2) not later than calendar year 2028, the Internal Revenue Service should provide any taxpayer (including any taxpayer residing outside of the United States) the option to receive a callback for any call made by the taxpayer to an applicable phone number extension (as defined in section 102(d)(2) of this Act) which has not been answered within 5 minutes.