of sections for chapter 77 is amended by inserting after the item relating to section 7526 the following new item: Sec. 7526A. Return preparation programs for applicable taxpayers. . 503. Low-income taxpayer clinics (a) Promotion of clinics Section 7526 is amended by adding at the end the following new subsection: (d) Promotion of clinics The Secretary is authorized to promote the benefits of and encourage the use of qualified low-income taxpayer clinics through the use of mass communications, referrals, and other means. . (b) IRS referrals to clinics Subsection (c) of section 7526 is amended by adding at the end the following new paragraph: (6) IRS referrals Notwithstanding any other provision of law, the Secretary may refer taxpayers to specific qualified low-income taxpayer clinics receiving funding under this section. . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 504. Low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise (a) In general Section 7122(c) is amended by adding at the end the following new paragraph: (3) Exception for low-income taxpayers Paragraph (1), and any user fee otherwise required in connection with the submission of an offer-in-compromise, shall not apply to any offer-in-compromise with respect to a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary). . (b) Effective date The amendment made by this section shall apply to offers-in-compromise submitted after the date of the enactment of this Act. VI Appeals Process 601. Right to independent conference (a) In general Section 1001 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: