Limitation on staff participation in Independent Office of Appeals conferences

(a) In general Section 7803(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8) Consent of taxpayer for participation in conference No individual employed by the Internal Revenue Service, other than an employee of the Internal Revenue Service Independent Office of Appeals, may appear in a conference being carried out as part of the resolution process described in paragraph (3) without the consent of the taxpayer that requested an appeal under this subsection.. (b) Effective date The amendment made by this section shall apply to conferences held after the date of the enactment of this Act.