with the filing requirements under subsection (a)(1) and (i). (B) Revocation If an organization . (b) Effective date The amendment made by this section shall apply to failures to file returns or notices for 2 consecutive years if the return or notice for the second year is required to be filed after December 31, 2018. V IRS Audit Criteria 1041. Report on IRS audit criteria Not later than 2 years after the date of the enactment of this Act, the Treasury Inspector General for Tax Administration shall submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate which contains the results of an audit of the criteria employed by the Internal Revenue Service for selecting tax returns for audit, assessment, criminal investigation, or any heightened scrutiny or review, including whether such criteria has been used to target taxpayers on the basis of political ideology, race, religion, or any other impermissible factor. B Protection of Taxpayers from Identity Theft and Tax Fraud 1101. Single point of contact for tax-related identity theft victims (a) In general The Secretary shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to tax-related identity theft has a single point of contact at the Internal Revenue Service throughout the processing of the taxpayer’s case. The single point of contact shall track the taxpayer’s case to completion and coordinate with other Internal Revenue Service employees to resolve case issues as quickly as possible. (b) Single point of contact (1) In general For purposes of subsection (a), the single point of contact shall consist of a team or subset of specially trained employees who— (A) have the ability to work across functions to resolve the issues involved in the taxpayer's case