resolution process described in paragraph (3) shall be generally available to all taxpayers. (5) Limitation on designation of cases as not eligible for referral to Independent Office of Appeals (A) In general If any taxpayer which is in receipt of notice of deficiency authorized under section 6212 requests referral to the Internal Revenue Service Independent Office of Appeals and such request is denied, the Administrator of the Internal Revenue Service shall provide such taxpayer a written notice which— (i) provides a detailed description of the facts involved, the basis for the decision to deny the request, and a detailed explanation of how the basis of such decision applies to such facts, and (ii) describes the procedures proscribed under subparagraph (C) for protesting the decision to deny the request. (B) Report to Congress The Administrator of the Internal Revenue Service shall submit a written report to Congress on an annual basis which includes the number of requests described in subparagraph (A) which were denied and the reasons (described by category) that such requests were denied. (C) Procedures for protesting denial of request The Administrator of the Internal Revenue Service shall prescribe procedures for protesting to the Administrator of the Internal Revenue Service (personally and not through any delegate) a denial of a request described in subparagraph (A). (D) Not applicable to frivolous positions This paragraph shall not apply to a request for referral to the Internal Revenue Service Independent Office of Appeals which is denied on the basis that the issue involved is a frivolous position (within the meaning of section 6702(c)). (6) Staff (A) In general All personnel in the Internal Revenue Service Independent Office of Appeals shall report to the Chief of Appeals. (B) Access to staff of Office of the Chief Counsel The Chief of Appeals shall have authority to obtain legal assistance and advice from the staff of the Office of the Chief Counsel. The Chief Counsel shall ensure that such