Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 2215 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.--This Act may be cited as the ``Eliminating Improper and Abusive IRS Audits Act of 2014''. (b) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Civil damages allowed for reckless or intentional disregard of internal revenue laws. Sec. 3. Modifications relating to certain offenses by officers and employees in connection with revenue laws. Sec. 4. Modifications relating to civil damages for unauthorized inspection or disclosure of returns and return information. Sec. 5. Extension of time for contesting IRS levy. Sec. 6. Increase in monetary penalties for certain unauthorized disclosures of information. Sec. 7. Ban on raising new issues on appeal. Sec. 8. Limitation on enforcement of liens against principal residences. Sec. 9. Additional provisions relating to mandatory termination for misconduct. Sec. 10. Extension of declaratory judgment procedures to social welfare organizations. Sec. 11. Review by the Treasury Inspector General for Tax Administration. SEC. 2. CIVIL DAMAGES ALLOWED FOR RECKLESS OR INTENTIONAL DISREGARD OF INTERNAL REVENUE LAWS.…
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