A bill to require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other purposes.

This bill requires the Internal Revenue Service (IRS) to provide regular, updated reports to Congress regarding the "tax gap," which is the difference between the amount of taxes owed to the government and the amount actually collected. To improve these estimates, the agency would be authorized to use artificial intelligence and advanced data analysis.

For the average citizen, the bill introduces specific protections by prohibiting the IRS from using new enforcement funding to audit individuals with an adjusted gross income of less than $400,000. Additionally, it prevents the agency from targeting taxpayers based on their ideological beliefs or the exercise of their First Amendment rights. The legislation also creates a new fellowship program to bring private-sector tax experts into the IRS to train staff and assist with complex audits, specifically focusing on high-level issues like offshore tax evasion.