Reports to Congress

(a) In general Not later than 1 year after the date of the enactment of this Act and every 2 years thereafter, the Commissioner of Internal Revenue shall submit to Congress a report containing— (1) a comprehensive description of— (A) a plan to— (i) shift more of the auditing and enforcement assets of the Internal Revenue Service toward high-income individuals and large corporations, (ii) recruit and retain auditors with the skills essential to audit high-income individuals and large corporations, and (iii) increase voluntary compliance among high-income individuals and large corporations, and (B) the progress made in implementing such plan, and (2) an analysis of how much of the difference between tax liabilities owed to the United States under the Internal Revenue Code of 1986 and those liabilities actually collected by the Internal Revenue Service are attributable to taxpayers at different income levels, including high-income individuals and large corporations. (b) Inspector general Not later than 1 year after the first report is submitted under subsection (a) and every 2 years thereafter, the Treasury Inspector General for Tax Administration shall submit to Congress a report evaluating the plan described in subsection (a)(1) and the progress made by the Internal Revenue Service in implementing such plan.