'? #Uiiaa-* - PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 689 TITLE I—REORGANIZATION OF STRUC- TURE AND MANAGEMENT OF THE IN- TERNAL REVENUE SERVICE Subtitle A—Reorganization of the Internal Revenue Service SEC. 1001. REORGANIZATION OF THE INTERNAL REVENUE SERVICE. 26 USC 7801 (a) IN GENERAL. —The Commissioner of Internal Revenue shall develop and implement a plan to reorganize the Internal Revenue Service. The plan shall— (1) supersede any organization or reorganization of the Internal Revenue Service based on any statute or reorganization plan applicable on the effective date of this section; (2) eliminate or substantially modify the existing organization of the Internal Revenue Service which is based on a national, regional, and district structure; (3) establish organizational units serving particular groups of taxpayers with similar needs; and (4) ensure an independent appeals function within the Internal Revenue Service, including the prohibition in the plan of ex parte communications between appeals officers and other Internal Revenue Service employees to the extent that such communications appear to compromise the independence of the appeals officers. (b) SAVINGS PROVISIONS.— (1) PRESERVATION OF SPECIFIC TAX RIGHTS AND REMEDIES.— Nothing in the plan developed and implemented under subsection (a) shall be considered to impair any right or remedy, including trial by jury, to recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws. For the purpose of any action to recover any such tax, penalty, or sum, all statutes, rules, and regulations referring to the collector of internal revenue, the principal officer for the internal revenue district, or the Secretary, shall be deemed to refer to the officer whose act or acts referred to in the preceding sentence gave rise to such action. The venue of any such action shall be the same as under existing law. (2) CONTINUING EFFECT OF LEGAL DOCUMENTS. — Al l orders, determinations, rules, regulations, permits, agreements, grants, contracts, certificates, licenses, registrations, privileges, and other administrative actions— (A) which have been issued, made, granted, or allowed to become effective by the President, any Federal agency or official thereof, or by a court of competent jurisdiction, in the performance of any function transferred or affected by the reorganization of the Internal Revenue Service or any other administrative unit of the Department of the Treasury under this section; and (B) which are in effect at the time this section takes effect, or were final before the effective date of this section
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