employee training on early, fair, and efficient resolution of taxpayer disputes and to ensure consistency of skill development and employee evaluation throughout the Internal Revenue Service, (5) recommendations for improvement of employee recruitment, and (6) a thorough assessment of the funding necessary to implement such strategy. 103. Streamlining centralized training program approval The Secretary of the Treasury, or the Secretary's delegate, shall modify the policy promulgated under Treasury Directive 12–70 to permit employee training events (as defined by the Secretary or the Secretary's delegate) for employees of the Internal Revenue Service, the cost to the Internal Revenue Service of which exceeds $249,999 (but does not exceed $500,000), to be approved by a Deputy Commissioner of Internal Revenue. II Taxpayer Protection 201. Quarterly notices of delinquency (a) In general Section 7524 is amended— (1) in the heading, by striking Annual and inserting Quarterly , and (2) by striking annually and inserting each calendar quarter . (b) Effective date The amendments made by this section shall apply to any calendar quarter beginning after December 31, 2018. 202. Regulation of tax return preparers (a) In general Subsection (a) of section 330 of title 31, United States Code, is amended— (1) by striking paragraph (1) and inserting the following: (1) regulate— (A) the practice of representatives of persons before the Department of the Treasury