Lots of changes are proposed in a House bill that is a discussion draft for now and could change. Start with an independent office of appeals within IRS to resolve controversies for most taxpayers. The appeals officer would have to give taxpayers access to their case files before the date of the conference. The title of the IRS head would change from commissioner to administrator. Turn to taxpayer service. The bill makes permanent IRS’s Free File program, which provides free tax preparation software for taxpayers with specified incomes and electronically fillable forms to be used by any person to e-file federal returns. Low-incomers would not have to pay a fee when seeking offers in compromise to settle their tax debts. IRS is tasked with developing a customer service strategy. Some proposals affect enforcement and collection. One would prevent IRS from turning over to private debt collectors tax debts of low-income individuals. Taxpayers would get timely notice when a summons is issued to a third party, such as a bank or employer. And controversial asset seizures would be reined in. Ideas to curb fraudulent refunds and tax identity theft are included. All individuals could request a special filing password to use before they file returns. That way, if a return comes in with the filer’s tax ID number but without the password, IRS could flag the return and stop any refund. Currently, identity protection numbers are given only to taxpayers whom IRS determines to be at risk for tax identity theft. Identity theft victims would be assigned an IRS employee to track their case.