(2) Significant IRS information technology acquisitions For purposes of this subsection, the term significant IRS information technology acquisitions means— (A) any acquisition of information technology for the Internal Revenue Service in excess of $1,000,000, and (B) such other acquisitions of information technology for the Internal Revenue Service (or categories of such acquisitions) as the IRS CIO, in consultation with the Chief Procurement Officer of the Internal Revenue Service, may identify. (3) Scope Terms used in this subsection which are also used in section 7803(f) of the Internal Revenue Code of 1986 (as amended by subsection (a)) shall have the same meaning as when used in such section. 18202. Development of online accounts and portals (a) In general The Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the Secretary ) shall— (1) develop secure individualized online accounts to provide services to taxpayers and their designated return preparers, including obtaining taxpayer information, making payment of taxes, sharing documentation, and (to the extent feasible) addressing and correcting issues, and (2) develop a process for the acceptance of tax forms, and supporting documentation, in digital or other electronic format. (b) Electronic services treated as supplemental