[3] The Act mandated the replacement of geographic regional divisions of the IRS with units designed to serve particular categories of taxpayers.

The Act also provided that the National Taxpayer Advocate will be appointed by the Secretary of the Treasury, and will report directly to the Commissioner of Internal Revenue.

The Act allows for civil damages of up to $100,000 where an IRS office or employee negligently disregards the tax statutes or regulations.

[7] Stephen A. Whitlock implemented the Service's plan for mitigation of penalty under Section 1203 of the Restructuring and Reform Act of 1998 and set up the processes and procedures for the Commissioner's Review Board.

The Act provides for changes in the due process rights afforded to taxpayers after the filing of a notice of Federal tax lien.