Senate Finance Committee Chairman Orrin G. Hatch (R-UT) added several modifications to the Taxpayer Protection Act of 2016, which is scheduled to be marked up today.  Among other things, the bill modifications would improve communication with whistleblowers during investigations, require the IRS to notify exempt organizations before revoking exempt status for failing to file information returns, and would require the Secretary of the Treasury (or his or her delegate) to establish procedures to implement a sole point of contact for taxpayers adversely affected by identify theft.  Additionally, the modifications would bar the IRS from delegating to third-party contractors the authority under section 7602 to examine books and records, summons persons, or take sworn testimony related to a tax matter.  

The modifications are expected to cost $115 million over the next 10 years, according to estimates released by the Joint Committee on Taxation.