that such taxpayer is provided access to the nonprivileged portions of the case file on record regarding the disputed issues (other than documents provided by the taxpayer to the Internal Revenue Service) not later than 10 days before the date of such conference. (B) Taxpayer election to expedite conference If the taxpayer so elects, subparagraph (A) shall be applied by substituting the date of such conference for 10 days before the date of such conference . (C) Specified taxpayer For purposes of this paragraph— (i) In general The term specified taxpayer means— (I) in the case of any taxpayer who is a natural person, a taxpayer whose adjusted gross income does not exceed $400,000 for the taxable year to which the dispute relates, and (II) in the case of any other taxpayer, a taxpayer whose gross receipts do not exceed $5,000,000 for the taxable year to which the dispute relates. (ii) Aggregation rule Rules similar to the rules of section 448(c)(2) shall apply for purposes of clause (i)(II). . (b) Conforming amendments (1) The following provisions are each amended by striking Internal Revenue Service Office of Appeals and inserting Internal Revenue Service Independent Office of Appeals : (A) Section 6015(c)(4)(B)(ii)(I). (B) Section 6320(b)(1). (C) Subsections (b)(1) and (d)(3) of section 6330. (D) Section 6603(d)(3)(B). (E) Section 6621(c)(2)(A)(i). (F) Section 7122(e)(2). (G) Subsections (a), (b)(1), (b)(2), and (c)(1) of section 7123. (H) Subsections (c)(7)(B)(i), and (g)(2)(A) of section 7430. (I) Section 7522(b)(3). (J) Section 7612(c)(2)(A). (2) Section 7430(c)(2) is amended by striking Internal Revenue Service Office of Appeals each place it appears and inserting Internal Revenue Service Independent Office of Appeals . (3) The heading of section 6330(d)(3) is amended by inserting Independent after IRS . (c) Other references Any reference in any provision of law, or regulation or other guidance, to the Internal Revenue Service Office of Appeals shall be treated as a reference to the Internal Revenue Service