; etc. Title I—Independent appeals process Sec. 11101. Establishment of Internal Revenue Service Independent Office of Appeals. Title II—Improved Service Sec. 11201. Comprehensive customer service strategy. Sec. 11202. IRS Free File Program. Sec. 11203. Low-income exception for payments otherwise required in connection with a submission of an offer-in-compromise. Title III—Sensible Enforcement Sec. 11301. Internal Revenue Service seizure requirements with respect to structuring transactions. Sec. 11302. Exclusion of interest received in action to recover property seized by the Internal Revenue Service based on structuring transaction. Sec. 11303. Clarification of equitable relief from joint liability. Sec. 11304. Modification of procedures for issuance of third-party summons. Sec. 11305. Establishment of income threshold for referral to private debt collection. Sec. 11306. Reform of notice of contact of third parties. Sec. 11307. Modification of authority to issue designated summons. Sec. 11308. Limitation on access of non-Internal Revenue Service employees to returns and return information. Title IV—Organizational modernization Sec. 11401. Modification of title of Commissioner of Internal Revenue and related officials. Sec. 11402. Office of the National Taxpayer Advocate. Sec. 11403. Elimination of IRS Oversight Board. Sec. 11404. Modernization of Internal Revenue Service organizational structure. Title V—Tax Court Sec. 11501. Disqualification of judge or magistrate judge of the Tax Court. Sec. 11502. Opinions and judgments. Sec. 11503. Title of special trial judge changed to magistrate judge of the Tax Court. Sec. 11504. Repeal of deadwood related to Board of Tax Appeals. Division B—Return Preparation programs for Low-Income Taxpayers Sec. 12001. Return preparation programs for low-income taxpayers. Division C—Identity Protection Personal Identification Numbers Sec. 13001. Identity protection personal identification numbers. Division D—Provision of Information Regarding Low-Income Taxpayer Clinics Sec. 14001.