mitigate problems, and (vii) refer instances of fraud, waste, and abuse, and violations of law to the Office of the Treasury Inspector General for Tax Administration. (C) Removal The Participant and Plan Sponsor Advocate can only be removed from office or transferred to another position or location within the Internal Revenue Service by the Secretary of the Treasury. If the Participant and Plan Sponsor Advocate is removed from office or is transferred to another position or location within the Internal Revenue Service, the Secretary shall communicate in writing the reasons for any such removal or transfer to Congress not less than 30 days before the removal or transfer. Nothing in this paragraph shall prohibit a personnel action otherwise authorized by law, other than transfer or removal. (D) Compensation The annual rate of basic pay for the Participant and Plan Sponsor Advocate shall be the same rate as the highest rate of basic pay established for the Senior Executive Service under section 5382 of title 5, United States Code, or, if the Commissioner so determines, at a rate fixed under section 9503 of such title. (3) Annual report (A) In general Not later than December 31 of each calendar year, the Participant and Plan Sponsor Advocate shall report to the Health, Education, Labor, and Pensions Committee of the Senate, the Committee on Finance of the Senate, the Committee on Education and the Workforce of the House of Representatives, and the Committee on Ways and Means of the House of Representatives on the activities of the Office of the Participant and Plan Sponsor Advocate during the fiscal year ending during such calendar year. (B) Content Each report submitted under subparagraph (A) shall— (i) summarize the assistance requests received from participants and plan sponsors and describe the activities, and evaluate the effectiveness, of the Participant and Plan Sponsor Advocate during the preceding year, (ii) identify significant problems the Participant and Plan Sponsor Advocate has identified, (iii)